Guatemala Income Tax Calculator for Employees 2026 (ISR Asalariados)
Calculate ISR for employees in Guatemala for 2026: 5% up to Q300,000 and 7% above, the Q51,024 personal deduction, IGSS and the IVA credit of up to Q12,000.
Bono 14 and the aguinaldo are exempt and should not be included. The Q3,024 extra deduction applies only to 2026; donations are capped at 5% of income.
What it does
Under the Ley de Actualización Tributaria, employees in Guatemala pay ISR on their annual income minus a personal deduction without receipts of Q48,000, the IGSS contributions, the IVA credit from the planilla of up to Q12,000, donations and life insurance. Decreto 13-2026 adds an extraordinary Q3,024 for 2026 so that the minimum wage pays no ISR. The rate is 5% of taxable income up to Q300,000 and Q15,000 plus 7% of the excess.
How to use it
- Type your annual income without Bono 14 and aguinaldo.
- Type the IGSS paid, the IVA credit and other deductions.
- Read the ISR, the deductions and the rates.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much ISR on Q500,000 a year?
With Q20,000 of IGSS the deductions are Q71,024, the taxable income Q428,976 and the ISR Q15,000 plus 7% of Q128,976: Q24,028.32.
What is the 2026 deduction?
Q48,000 plus the extraordinary Q3,024 of Decreto 13-2026, Q51,024, without receipts.
When does the 7% rate apply?
Only on the part of taxable income above Q300,000 a year.
๐ถ Guatemala Net Salary Calculator 2026: IGSS and ISR
๐ Bono 14 and Aguinaldo Calculator Guatemala 2026
๐ฆ Guatemala Severance Calculator (Indemnización Laboral)
๐งฎ Guatemala IVA Calculator: Add or Remove 12% VAT