Resources
Useful material for your tax and accounting management in Guatemala. Updated periodically by our team.
Guatemala 2026 tax calendar
Main due dates every company should keep in mind. Dates may shift if they fall on a non-business day — always verify at SAT.gob.gt or check with us.
| Obligation | Periodicity | Typical due date | Who applies |
|---|---|---|---|
| VAT filing (Form SAT-2237) | Monthly | 17th of the following month | Every taxpayer 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 | Companies under general regime |
| Income Tax — optional simplified payment | Monthly | 12th of the following month | Optional simplified regime |
| Annual Sworn Income Tax Return | Annual | March 31 | All legal entities |
| IGSS payroll (Form DRPT-001) | Monthly | 20th of the following month | Employers with personnel |
| Bono 14 (payment) | Annual | July 15 | Employers with personnel |
| Christmas bonus (payment) | Annual | First half of December | Employers with personnel |
| MINTRAB payroll filing | Annual | First quarter | Employers with personnel |
| Statutory books (annual printing) | Annual | During the first quarter | Corporations |
Useful links
- SAT Guatemala Portal — Tax filings, inquiries, payments.
- IGSS — Guatemalan Social Security Institute
- Ministry of Labor and Social Welfare
Coming soon
We are preparing:
- Net-salary calculator with IGSS and Income Tax
- Downloadable PDF calendar
- VAT/Income Tax withholding templates
- Compliance guide for new companies