Guatemala has raised the annual income threshold for the simplified small taxpayer regime. This regime applies a flat 5% tax on gross income, replacing income tax and VAT.
Starting 9 April 2025, the threshold will be updated from GTQ 150,000 to the GTQ equivalent of 125 minimum wages, or GTQ 465,381.25 for the 2025 tax year.
Small taxpayers earning below this limit are eligible to apply for the regime.
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