Moving to Guatemala: taxes, residence and life
How to become tax resident in Guatemala: personal, dividend and corporate tax, 5 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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. The economy grew +3.6% in 2025; the IMF forecasts 3.5% for 2026. Its passport opens about 116 countries without a visa in advance. Security: Gang violence under state of siege; cartel turf along Mexican border.
Key facts
| Top income tax | 7% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 25% |
| Residenza fiscale | dopo 183 giorni — More than 183 days in calendar year |
| Via di residenza tipica | Rentista / Pensionado residence — Stable foreign income ~US$1,000+/mo; investor route via local investment |
| Passaporto | senza visto o visto all'arrivo in 116 paesi |
| Economic growth | +3.6% (2025), forecast 3.5% (2026) |
| Tipo di clima | subtropical highland · 24° / 28° (Guatemala City) |
| Guerra & conflitti | unrest — Gang violence under state of siege; cartel turf along Mexican border |
| Tutti i rischi naturali | 7.4/10 |
| Solidità bancaria | 4.5/10 · BB |
| Tutela della proprietà | 3/10 |
| Case calde d'inverno | 9/10 |
Residence programmes in Guatemala
- Pensioner Residence — Reddito / anno CHF 9'600 · open · 2026-10
- Rentista Residence — Reddito / anno 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?
dopo 183 giorni. 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
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.