Enter a Guatemalan salary in quetzales and this calculator applies the dependent-employment income tax: a flat Q48,000 personal deduction, then 5% on taxable income up to Q300,000 and 7% above that. It also deducts the employee IGSS social security contribution of 4.83%. In Guatemalan law the IGSS contribution is itself deductible from the tax base, and it is not deducted here, so the tax shown is an upper bound.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
Guatemala keeps employment tax simple. Every employee gets the same Q48,000 deduction, the mínimo vital, whatever they earn. What is left is taxed at 5% up to Q300,000 of taxable income and 7% on the excess, which means the 7% rate only starts once gross pay passes Q348,000. There are no further bands, and no allowances that vary with family size in this regime.
The IGSS contribution is 4.83% of gross salary with no ceiling. In the statutory calculation that contribution reduces taxable income, and employees can also claim a credit for VAT paid on personal purchases, up to Q12,000 a year. This calculator models neither, so the tax it shows is higher than what would be assessed on the same salary. Guatemala taxes Guatemalan-source income only, and foreign-source income is exempt.
| Taxable income band | Rate |
|---|---|
| Up to Q300,000 | 5% |
| Above Q300,000 | 7% |
Bands apply to taxable income — what is left after the personal deduction (mínimo vital) of Q48,000.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| Q191,000 | Q7,150 | Q9,225 | Q174,625 | 8.6% |
| Q382,000 | Q17,380 | Q18,451 | Q346,169 | 9.4% |
| Q764,000 | Q44,120 | Q36,901 | Q682,979 | 10.6% |
| Q1,528,000 | Q97,600 | Q73,802 | Q1,356,598 | 11.2% |
On Q382,000 a year, take-home pay in Guatemala is Q346,169 — about Q28,847 a month — after Q17,380 in income tax and Q18,451 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Social security — IGSS | 4.83% | First Q0 | No cap |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
Run Guatemala against any of the 111 countries on the homepage calculator, on one salary.
Open the comparison calculator →