Downloadable resource
Guatemala 2026 Tax Calendar
Main due dates for SAT, IGSS and MINTRAB. Save it as PDF or print it to keep it handy.
Guatemala 2026 Tax Calendar
Grupo Serfico · gruposerfico.com · 20/06/2026
| Obligation | Periodicity | Due date | Applies to |
|---|---|---|---|
| VAT filing (SAT-2237) | Monthly | 17th of the following month | Taxpayers subject to VAT |
| Income Tax / VAT withholdings | Monthly | 12th of the following month | Withholding agents |
| Quarterly Income Tax (profit-based regime) | Quarterly | Mar 31 · Jun 30 · Sep 30 · Dec 31 | General regime |
| Income Tax — optional simplified | Monthly | 12th of the following month | Optional regime |
| Annual Sworn Income Tax Return | Annual | March 31 | All legal entities |
| IGSS payroll (DRPT-001) | Monthly | 20th of the following month | Employers with personnel |
| Bono 14 | Annual | July 15 | Employers with personnel |
| Aguinaldo (Christmas bonus) | Annual | First half of December | Employers with personnel |
| MINTRAB payroll filing | Annual | First quarter | Employers with personnel |
| Statutory books (printing) | Annual | First quarter | Corporations |