VAT Calculator
Guatemala: standard rate: 12%
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Guatemala | |
| standard rate | 12% The standard VAT rate is 12% of the taxable amount and must be included in the selling price of goods or the value of services. It applies to most taxable sales and imports of goods and supplies of services unless an exemption or special rule applies. The first sale or exchange of real estate is also subject to VAT; subsequent transfers are treated differently. There is no general reduced VAT rate. |
| Upcoming changes: | |
| 1 Jan 2027 | The temporary VAT exemption for premium gasoline, regular gasoline and diesel ends. The ordinary tax treatment resumes. Congress of the Republic of Guatemala — Decree 22-2026 |
| Past changes: | |
| 1 Oct 2026 | From 1 October through 31 December 2026, premium gasoline, regular gasoline and diesel are temporarily exempt from VAT under Decree 22-2026. Diario de Centro América — Decree 22-2026 |
| 1 Aug 2001 | The standard VAT rate increases from 10% to 12%. Congress of the Republic of Guatemala — Decree 32-2001 |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the legislation and guidance of Guatemala's Superintendency of Tax Administration (SAT). Information last checked 5 Oct 2026. If you find errors in the information, please let us know. Read our editorial principles.
Articles:
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.