Manage Payroll Tax in Guatemala | Tax Compliance

Taxes in Guatemala

Employer

3.67 %

Social Security

4 %

Sickness and maternity

3 %

Work injury

Employee

1.83 %

Social Security

2 %

Sickness and maternity

1 %

Work injury

Income Tax Rates

0 to 300,000 %

0 + 5% excess

301,000+ %

15,000 + 7% excess