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Sources library: Guatemala

86 official and primary sources cited across 12 pages. Changelog

SourceCited on
Acuerdo Gubernativo 178-2025, work permits for foreigners, Ministerio de Trabajo y Previsión SocialImmigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit
Acuerdo Gubernativo 211-2005, Reglamento de la Ley de Incentivos (CNEE)Energy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees
Acuerdo Gubernativo 256-97, Reglamento de la Ley General de Electricidad, compiled with amendments (CNEE)Energy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees
Agencia Guatemalteca de Noticias, ANADIE backs the Decreto 21-2025 reforms (26 November 2025)Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties
Agencia Guatemalteca de Noticias, Congress approves the 2026 budget expansion (Decreto 3-2026), 28 January 2026Guatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget
Agencia Guatemalteca de Noticias, publication of Acuerdo Gubernativo 256-2025 (22 December 2025)Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap
Agencia Guatemalteca de Noticias, publication of the new IGM regulations on 8 July 2025 (official news agency)Immigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit
Agencia Guatemalteca de Noticias: sanction of Decreto 18-2026, new IUSI rates and 90 day entry into forceBuying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains
ANADIE, presentation of the Decreto 21-2025 reforms to the Ley de AlianzasInvesting in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties
Annex I nonconforming measures, list of Guatemala, Mexico and Central America FTA, citing Constitution art. 122 and 123 and Decreto 126-97 (Ministerio de Economía)Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains
Arancel Centroamericano de Importación 2026, SAC (SAT)Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
Banco de Guatemala, 2026 Junta Monetaria rate session calendarGuatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget
Banco de Guatemala, family remittances 2002 to 2026Guatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget
Banco de Guatemala, homepage inflation indicator (September 2026)Guatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget
Banco de Guatemala, Junta Monetaria provisions related to the Ley de Libre Negociación de DivisasForeign exchange and repatriation in Guatemala: free FX market, free capital mobility, reference rate, central bank participation rule, withholding on outbound payments and cash thresholds
Banco de Guatemala, monetary policy presentation, September 2026Guatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget
Banco de Guatemala, monthly net international reservesGuatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget
Banco de Guatemala, press release on the policy rate, 23 September 2026Guatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget
Banco de Guatemala, reference exchange rateStart here: the legal gateways every foreign investor crosses in Guatemala
Banco de Guatemala, reference exchange rate web serviceChoosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules, Capital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral, Foreign exchange and repatriation in Guatemala: free FX market, free capital mobility, reference rate, central bank participation rule, withholding on outbound payments and cash thresholds, Immigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit, Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties, Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap, Guatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget, Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains, Energy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees, Guatemala tax system overview: territorial income tax, 25 percent or 5 and 7 percent business regimes, 5 percent dividend tax, nonresident withholding, 12 percent VAT, solidarity tax, stamp tax and the four year audit window, Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
CAUCA IV, Resolución 223-2008 COMIECO-XLIX (SAT)Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
Comisión Nacional de Energía Eléctrica, legal framework pageEnergy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees
Convenio sobre el Régimen Arancelario y Aduanero Centroamericano, SIECA official edition (Ministerio de Economía)Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
Código de Migración, Decreto 44-2016, Instituto Guatemalteco de MigraciónImmigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit
Código de Trabajo, Decreto 1441, compiled text by the Oficina Nacional de Servicio Civil (hosted on a Guatemalan government site, AMSCLAE)Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap
Decreto 101-97, Ley Orgánica del Presupuesto, consolidated text, Banco de GuatemalaGuatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget
Decreto 14-2013 as published in the Diario de Centro América, 25 November 2013 (Congreso de la República)Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
Decreto 14-2013, Ley Nacional de Aduanas (SAT customs legislation library)Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
Decreto 16-2002, Ley Orgánica del Banco de Guatemala, consolidated text, Banco de GuatemalaGuatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget
Decreto 17-2002, Ley Monetaria, consolidated text, Banco de GuatemalaCapital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral, Foreign exchange and repatriation in Guatemala: free FX market, free capital mobility, reference rate, central bank participation rule, withholding on outbound payments and cash thresholds, Guatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget
Decreto 17-72, Ley Orgánica del INTECAP (INTECAP)Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap
Decreto 37-2001, bonificación incentivo, Diario de Centro América, 6 August 2001 (Congreso de la República)Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap
Decreto 42-92, Ley de Bonificación Anual (Bono 14), Diario de Centro América, 2 July 1992 (Congreso de la República)Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap
Decreto 43-92, reform of the IRTRA law Decreto 1528, Diario de Centro América, 30 July 1992 (Congreso de la República)Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap
Decreto 48-97 as published in the Diario de Centro América (Congreso de la República)Energy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees
Decreto 52-2003, Ley de Incentivos para el Desarrollo de Proyectos de Energía Renovable (CNEE)Energy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees
Decreto 93-96, Ley General de Electricidad (CNEE)Energy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees
Decreto Nº 10-2012, Ley de Actualización Tributaria (SAT)Foreign exchange and repatriation in Guatemala: free FX market, free capital mobility, reference rate, central bank participation rule, withholding on outbound payments and cash thresholds, Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap, Start here: the legal gateways every foreign investor crosses in Guatemala, Guatemala tax system overview: territorial income tax, 25 percent or 5 and 7 percent business regimes, 5 percent dividend tax, nonresident withholding, 12 percent VAT, solidarity tax, stamp tax and the four year audit window
Decreto Nº 10-2012, Ley de Actualización Tributaria, consolidated (SAT)Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties
Decreto Nº 10-2012, Ley de Actualización Tributaria, consolidated (SAT), including the VAT and stamp tax reforms of Libros IV and VBuying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains
Decreto Nº 126-97, Ley Reguladora de las Áreas de Reservas Territoriales del Estado (Congreso de la República, Diario de Centro América scan, 30 December 1997)Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains
Decreto Nº 13-2026, reforms to employee income tax (Diario de Centro América, 15 May 2026, SAT legislation library)Guatemala tax system overview: territorial income tax, 25 percent or 5 and 7 percent business regimes, 5 percent dividend tax, nonresident withholding, 12 percent VAT, solidarity tax, stamp tax and the four year audit window
Decreto Nº 13-2026, reforms to the Ley de Actualización Tributaria, Diario de Centro América of 15 May 2026 (SAT)Start here: the legal gateways every foreign investor crosses in Guatemala
Decreto Nº 15-2026, Ley Integral para la Prevención y Represión del Lavado de Dinero u Otros Activos y del Financiamiento del Terrorismo (Banco de Guatemala)Choosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules, Foreign exchange and repatriation in Guatemala: free FX market, free capital mobility, reference rate, central bank participation rule, withholding on outbound payments and cash thresholds, Start here: the legal gateways every foreign investor crosses in Guatemala
Decreto Nº 15-98, Ley del Impuesto Único Sobre Inmuebles (Congreso de la República, Diario de Centro América scan, 18 March 1998)Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains
Decreto Nº 16-2010, Ley de Alianzas para el Desarrollo de Infraestructura Económica (ANADIE)Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties
Decreto Nº 18-2002, Ley de Supervisión Financiera (Banco de Guatemala)Capital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral
Decreto Nº 18-2017, reforms to the Código de Comercio, Diario de Centro América of 31 October 2017 (Congreso de la República)Choosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules, Start here: the legal gateways every foreign investor crosses in Guatemala
Decreto Nº 18-2026 text as remitted by Congress (copy hosted by La Hora; used to read art. 4 and 5)Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains
Decreto Nº 19-2002, Ley de Bancos y Grupos Financieros, consolidated with reforms through Decreto 37-2016 (Banco de Guatemala)Capital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral
Decreto Nº 19-2016, Ley Emergente para la Conservación del Empleo, Diario de Centro América of 30 March 2016 (Congreso de la República)Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties
Decreto Nº 20-2018, Ley de Fortalecimiento al Emprendimiento (SAT legislation library)Choosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules
Decreto Nº 27-92, Ley del Impuesto al Valor Agregado, consolidated text (Tribunal Supremo Electoral)Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains, Start here: the legal gateways every foreign investor crosses in Guatemala, Guatemala tax system overview: territorial income tax, 25 percent or 5 and 7 percent business regimes, 5 percent dividend tax, nonresident withholding, 12 percent VAT, solidarity tax, stamp tax and the four year audit window, Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
Decreto Nº 32-2001, reform of VAT art. 10, Diario de Centro América of 1 August 2001 (Congreso de la República)Start here: the legal gateways every foreign investor crosses in Guatemala, Guatemala tax system overview: territorial income tax, 25 percent or 5 and 7 percent business regimes, 5 percent dividend tax, nonresident withholding, 12 percent VAT, solidarity tax, stamp tax and the four year audit window, Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
Decreto Nº 34-96, Ley del Mercado de Valores y Mercancías, Diario de Centro América 24 June 1996 (Registro del Mercado de Valores y Mercancías)Capital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral
Decreto Nº 37-92, Ley del Impuesto de Timbres Fiscales y de Papel Sellado Especial para Protocolos (SAT)Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains, Guatemala tax system overview: territorial income tax, 25 percent or 5 and 7 percent business regimes, 5 percent dividend tax, nonresident withholding, 12 percent VAT, solidarity tax, stamp tax and the four year audit window
Decreto Nº 49-2008, reforms to the Ley del Mercado de Valores y Mercancías, Diario de Centro América 25 September 2008 (Registro del Mercado de Valores y Mercancías)Capital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral
Decreto Nº 51-2007, Ley de Garantías Mobiliarias, consolidated with Decretos 46-2008 and 4-2018 (Banco de Guatemala)Capital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral
Decreto Nº 6-91, Código Tributario (SAT)Guatemala tax system overview: territorial income tax, 25 percent or 5 and 7 percent business regimes, 5 percent dividend tax, nonresident withholding, 12 percent VAT, solidarity tax, stamp tax and the four year audit window
Decreto Nº 73-2008, Ley del Impuesto de Solidaridad (Diario de Centro América, 22 December 2008, Congreso de la República)Guatemala tax system overview: territorial income tax, 25 percent or 5 and 7 percent business regimes, 5 percent dividend tax, nonresident withholding, 12 percent VAT, solidarity tax, stamp tax and the four year audit window
Decreto Nº 9-98, Ley de Inversión Extranjera, Diario de Centro América of 3 March 1998 (Congreso de la República)Foreign exchange and repatriation in Guatemala: free FX market, free capital mobility, reference rate, central bank participation rule, withholding on outbound payments and cash thresholds, Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties, Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains, Start here: the legal gateways every foreign investor crosses in Guatemala
Decreto Nº 94-2000, Ley de Libre Negociación de Divisas (Banco de Guatemala)Foreign exchange and repatriation in Guatemala: free FX market, free capital mobility, reference rate, central bank participation rule, withholding on outbound payments and cash thresholds, Start here: the legal gateways every foreign investor crosses in Guatemala
Diario de Centro América: publication and content of Decreto 18-2026, 28 August 2026Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains
IGM Subdirección de Extranjería, country visa classification (Category A list)Immigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit
IGM Subdirección de Extranjería, tarifarioImmigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit
IGSS, Informe Anual de Labores 2025, Cuadro 11 primas de financiamiento vigentesEmploying people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap
Junta Monetaria Resolución JM-135-2025, review of monetary, exchange and credit policy and participation rule for 2026 (Diario de Centro América, 16 December 2025)Foreign exchange and repatriation in Guatemala: free FX market, free capital mobility, reference rate, central bank participation rule, withholding on outbound payments and cash thresholds
Ley de Minería Decreto 48-97, Reglamento AG 176-2001 and Acuerdo Ministerial 08-2017, compiled by the MEM mining directorateEnergy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees
Ministerio de Economía, DR-CAFTA profile (July 2024)Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
Ministerio de Economía, investor brochure 2026 (investment agreements and legal framework)Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties, Start here: the legal gateways every foreign investor crosses in Guatemala, Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
Ministerio de Energía y Minas, energy legal framework pageEnergy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees
Ministerio de Trabajo y Previsión Social, minimum wage 2026Choosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules
Ministerio de Trabajo y Previsión Social, Salario Mínimo 2026Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap
RECAUCA IV, Resolución 224-2008 COMIECO-XLIX (SAT)Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
Registro Mercantil, fee code listChoosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules, Start here: the legal gateways every foreign investor crosses in Guatemala
Registro Mercantil, Guía de calificación registral de sociedades nuevasChoosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules, Start here: the legal gateways every foreign investor crosses in Guatemala
Registro Mercantil, requirements and fees to register a companyChoosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules, Start here: the legal gateways every foreign investor crosses in Guatemala
Registro Mercantil, requirements and fees to register a foreign company for an indefinite termChoosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules, Start here: the legal gateways every foreign investor crosses in Guatemala
Reglamento de Residencias Guatemaltecas, Acuerdo IGM-016-2025 (AMN 05-2025)Immigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit
Reglamento de Tarifas por Servicios Migratorios IGM-029-2023 with AMN 005-2023, AMN 012-2025 and IGM-039-2025Immigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit
Reglamento de Visas Guatemaltecas, Acuerdo IGM-015-2025 and AMN 04-2025Immigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit
SAT, customs legislation libraryImporting and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
SAT, principal taxes in GuatemalaStart here: the legal gateways every foreign investor crosses in Guatemala, Guatemala tax system overview: territorial income tax, 25 percent or 5 and 7 percent business regimes, 5 percent dividend tax, nonresident withholding, 12 percent VAT, solidarity tax, stamp tax and the four year audit window
SAT, Registro de Exportadores en Agencia VirtualImporting and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
SAT, requirements for the Registro de ImportadoresImporting and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties
SAT, Unión Aduanera Guatemala HondurasImporting and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties

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