Moving to Guatemala: taxes, residence and life
How to become tax resident in Guatemala: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Guatemala the top income tax rate is 7%, dividends are taxed at up to 5% and companies pay 25% corporate tax.
How to move and become tax resident
To become tax resident in Guatemala you need at least 183 days a year (More than 183 days in calendar year). The typical route is Rentista / Pensionado residence: Stable foreign income ~US$1,000+/mo; investor route via local investment There are 5 open residence programmes in Guatemala — see the list below.
Living there
Guatemala City has a subtropical highland climate with winter highs around 24 °C and summer highs around 28 °C.
Key facts
| Top income tax | 7% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 25% |
| Résidence fiscale | après 183 jours — More than 183 days in calendar year |
| Voie de résidence typique | Rentista / Pensionado residence — Stable foreign income ~US$1,000+/mo; investor route via local investment |
| Type de climat | subtropical highland · 24° / 28° (Guatemala City) |
Residence programmes in Guatemala
- Pensioner Residence — Revenu / an CHF 9'600 · open · 2026-10
- Rentista Residence — Revenu / an CHF 9'600 · open · 2026-10
- Investor Residence — investment · open · 2026-10
- Temporary Residence – Work — employment · open · 2026-10
- Family Residence — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Guatemala to become tax resident?
après 183 jours. More than 183 days in calendar year Territorial: foreign income untaxed
How much tax will I pay in Guatemala?
In Guatemala the top income tax rate is 7%, dividends are taxed at up to 5% and companies pay 25% corporate tax.
Which residence programmes does Guatemala offer?
Pensioner Residence; Rentista Residence; Investor Residence; Temporary Residence – Work; Family Residence
What is the usual way to move to Guatemala?
Rentista / Pensionado residence. Stable foreign income ~US$1,000+/mo; investor route via local investment
Compare with nearby countries
Argentina · Belize · Bolivia · Brazil · Canada · Chile · Colombia · Costa Rica · Cuba · Dominican Rep. · Ecuador · El Salvador
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.