Guatemala Net Salary Calculator 2026: IGSS and ISR

Work out your take-home pay in Guatemala for 2026: IGSS 4.83%, monthly ISR withholding with the new Q51,024 deduction, the Q250 bonus and employer cost.

Take-home pay per month
โ€”IGSS employee (4.83%)
โ€”ISR withheld per month
โ€”Gross pay with bonus
โ€”Taxable income for the year
โ€”ISR for the year
โ€”Bono 14 (July, tax-free)
โ€”Aguinaldo (December, tax-free)
โ€”Employer IGSS, IRTRA and INTECAP (12.67%)
โ€”Employer's monthly cost (with Bono 14, aguinaldo and vacation)

The employer projects the year's income to withhold ISR each month; the 2026 deduction includes the Q3,024 added by Decreto 13-2026. From 2027 the deduction becomes 12 minimum wages.

What it does


In Guatemala the employer deducts 4.83% of the ordinary salary for the IGSS social security and withholds income tax (ISR) every month. ISR for employees is 5% of taxable income up to Q300,000 a year and Q15,000 plus 7% above, after a personal deduction of Q48,000, plus Q3,024 more in 2026, and the IGSS paid. The bonificación incentivo of Q250 does not pay IGSS but counts for ISR, while Bono 14 and the aguinaldo are tax-free. The employer adds 12.67% for IGSS, IRTRA and INTECAP.

How to use it


  1. Type your monthly ordinary salary and the bonificación incentivo.
  2. Add other taxable income and your IVA credit if you file the planilla.
  3. Read the take-home pay, the IGSS, the ISR and the employer's cost.

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 is Q8,000 a month after deductions?
With the Q250 bonus, IGSS is Q386.40 and ISR about Q180.58 a month, so you take home Q7,683.02. The employer's total cost is about Q10,925.70.

Does the minimum wage pay ISR in 2026?
No. The non-agricultural minimum wage of Q4,002.28 plus the Q250 bonus stays under the Q51,024 deduction; it only pays IGSS of Q193.31 and nets Q4,058.97.

Does the bonificación incentivo pay IGSS?
No, the Q250 of Decreto 37-2001 is outside the IGSS, but it is part of the income for ISR.

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