Tasse in Guatemala

Navigating the complexities of employment taxation is a critical aspect of operating in any country, and Guatemala is no exception. Employers and employees alike must understand their respective obligations and rights concerning social security contributions, income tax withholding, and available deductions to ensure full compliance with local regulations. The Guatemalan tax system, overseen primarily by the Superintendencia de Administración Tributaria (SAT), requires diligent attention to detail regarding payroll processing and reporting.

Understanding the framework of employer contributions, employee deductions, and the necessary reporting procedures is essential for smooth and compliant operations. This includes adhering to specific rates for social security, correctly applying income tax withholding based on established brackets, and meeting strict deadlines for payments and submissions. Staying informed about these requirements is key to successful employment management in Guatemala.

Obblighi di Employer of Record e EOR per la Social Security e le Tasse sul Lavoro

Employers in Guatemala are primarily responsible for contributing to the Guatematemalan Social Security Institute (IGSS - Instituto Guatemalteco de Seguridad Social). These contributions cover various benefits, including health, maternity, and disability insurance, as well as pensions. The employer contribution is a percentage of the employee's gross salary.

The standard employer contribution rate for IGSS is:

• 10.67% of the employee's gross salary.

There are no significant regional variations in the standard IGSS contribution rates across Guatemala. Beyond IGSS, employers may also have obligations related to other funds or benefits depending on collective bargaining agreements or specific industry regulations, but the primary statutory payroll tax is the IGSS contribution.

Requisiti di Withholding dell'Income Tax

Employers are required to withhold Income Tax (ISR - Impuesto Sobre la Renta) from their employees' salaries on a monthly basis. The amount withheld depends on the employee's annual projected income and applicable tax brackets. The tax year in Guatemala aligns with the calendar year (January 1st to December 31st).

The calculation involves projecting the employee's annual gross income, subtracting allowed deductions and personal allowances, and then applying the progressive tax rates to the resulting taxable income.

The annual income tax brackets and rates are as follows:

Reddito Imponibile Annuale (GTQ)	Aliquota Fiscale	Tassa Fissa (GTQ)
Fino a 300.000	5%	0
Oltre 300.000	7%	15.000

Employers must perform this calculation at the beginning of the employment relationship and adjust it annually or when there are significant changes in the employee's income or deductions. The calculated annual tax liability is then divided by 12 to determine the monthly withholding amount.

Deduzioni e Assegni Fiscali per i Dipendenti

Employees in Guatemala are entitled to certain deductions and allowances that reduce their taxable income for ISR purposes. These are subtracted from the gross annual income before applying the tax rates.

Key deductions and allowances include:

• Assegno Personale: A standard annual allowance is granted to every taxpayer.
• Contributi alla Social Security: The employee's mandatory contribution to IGSS is deductible. The standard employee contribution rate for IGSS is 4.83% of the gross salary.
• Altre Deduzioni: Certain other expenses, such as medical expenses and educational expenses, may be deductible up to specific limits, provided they meet the criteria established by the SAT and are properly documented.

The standard annual personal allowance is a fixed amount. For the 2025 tax year, based on current regulations, this allowance is GTQ 48.000. The IGSS contribution deduction is calculated based on the actual contributions made by the employee throughout the year.

Scadenze di Conformità Fiscale e di Reporting

Employers in Guatemala must adhere to specific deadlines for paying withheld taxes and social security contributions, as well as for submitting required reports.

• Pagamenti Mensili: Both the withheld ISR and the employer/employee IGSS contributions must be paid monthly. The deadline for these payments is typically the last working day of the month following the month in which the salaries were paid.
• Reporting Annuale: Employers are required to submit an annual declaration detailing the income paid to employees and the ISR withheld during the previous calendar year. This report is crucial for both the SAT's verification and for employees to file their personal income tax returns if required. The deadline for the annual employer report is generally in January or February of the following year.

Specific dates can vary slightly year to year or depending on weekends/holidays, so it is crucial to consult the official SAT calendar for the precise deadlines for 2025.

Considerazioni Fiscali Speciali per Lavoratori e Aziende Straniere

Foreign individuals working in Guatemala and foreign companies employing staff there face specific tax considerations.

• Residenza Fiscale: Gli obblighi fiscali dei lavoratori stranieri dipendono fortemente dal loro status di residenza fiscale in Guatemala. Gli individui considerati residenti fiscali sono tassati sul loro reddito mondiale, soggetto a trattati di doppia imposizione. I non residenti sono generalmente tassati solo sul reddito di origine all’interno di Guatemala. La residenza è tipicamente determinata dalla presenza fisica nel paese per più di 183 giorni in un anno solare.
• Ritenuta per Non-Residenti: Per i dipendenti non residenti che forniscono servizi in Guatemala, i datori di lavoro sono generalmente tenuti a trattenere l'ISR a un'aliquota fissa sul loro reddito lordo di origine in Guatemala, senza applicare le aliquote progressive o le deduzioni standard disponibili ai residenti. La specifica aliquota dipende dal tipo di reddito. Per il reddito da lavoro, si applica un'aliquota comune.
• Aziende Straniere: Le aziende straniere senza una stabile organizzazione in Guatemala ma che impiegano personale lì potrebbero comunque avere obblighi di employer, in particolare riguardo alla ritenuta dell'imposta sul reddito e ai contributi alla social security, a seconda della natura del rapporto di lavoro e di dove viene svolto il lavoro. La costituzione di un'entità locale o l'utilizzo di un servizio di Employer of Record è spesso necessario per gestire questi obblighi in modo conforme.
• Trattati di Doppia Imposizione: Guatemala ha stipulato trattati di doppia imposizione con diversi paesi. Questi trattati possono influenzare gli obblighi fiscali di lavoratori e aziende straniere offrendo meccanismi per evitare o mitigare la doppia imposizione sullo stesso reddito. È importante considerare le disposizioni di eventuali trattati applicabili.