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Guatemala · tax residency · 2026

How many days make you tax resident in Guatemala?

183days
Tax residency thresholdchecked 2026-08-18 · portal.sat.gob.gt

183 days An individual is non-resident where present 'for a period not exceeding, in the aggregate, 183 days in any period commencing 1 January and ending 31 December' — so more than 183 aggregate days in the calendar year makes an individual resident. makes you tax resident in Guatemala — but the day count is only the test people know about.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Superintendencia de Administración Tributaria (SAT) publishes them at portal.sat.gob.gt, checked 18 August 2026.

Day threshold
183 days An individual is non-resident where present 'for a period not exceeding, in the aggregate, 183 days in any period commencing 1 January and ending 31 December' — so more than 183 aggregate days in the calendar year makes an individual resident.
Tax year
1 January – 31 December
Other tests
An individual is also resident if their fixed place of business is located in Guatemala, unless they demonstrate otherwise with a tax certificate from another country. Guatemala's Ley de Actualización Tributaria (Decreto 10-2012) is the usual citation for the residency rules, including centre-of-economic-interests and family-based tests, but we could not verify its text.
Worldwide income
No — territorial system
Special regimes
No remote-worker tax regime identified.
Authority
Superintendencia de Administración Tributaria (SAT)
Official page
portal.sat.gob.gt
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

TERRITORIAL SYSTEM: 'Guatemala taxes its citizens and resident or non-resident individuals on their compensation attributable to services rendered in Guatemala and on other Guatemalan-source income.' Foreign-source income is outside the charge. Note the wrinkle that the charge follows where services are RENDERED — a remote worker physically in Guatemala may generate Guatemalan-source compensation even if the payer and clients are abroad, which is a different exposure from the pure territoriality of Panama or Costa Rica. NO OFFICIAL SOURCE: both portal.sat.gob.gt and sat.gob.gt returned HTTP 403 to our fetcher on 2026-08-18, so this entry rests entirely on PwC (secondary).

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Guatemala to work remotely, the Guatemala digital nomad visa page covers the permission side.

Sources

Questions people ask about Guatemala tax residency

How many days can you spend in Guatemala before becoming tax resident?

183 days An individual is non-resident where present 'for a period not exceeding, in the aggregate, 183 days in any period commencing 1 January and ending 31 December' — so more than 183 aggregate days in the calendar year makes an individual resident. makes you tax resident in Guatemala; the system is territorial, so foreign income may fall outside it. Days are not the only route in: An individual is also resident if their fixed place of business is located in Guatemala, unless they demonstrate otherwise with a tax certificate from another country. Guatemala's Ley de Actualización Tributaria (Decreto 10-2012) is the usual citation for the residency rules, including centre-of-economic-interests and family-based tests, but we could not verify its text. Checked 18 August 2026 against portal.sat.gob.gt.

When is Guatemala's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, An individual is non-resident where present 'for a period not exceeding, in the aggregate, 183 days in any period commencing 1 January and ending 31 December' — so more than 183 aggregate days in the calendar year makes an individual resident..

Are residents of Guatemala taxed on worldwide income?

Not in the usual way: Guatemala taxes on a territorial basis, so foreign-source income may fall outside the net. No remote-worker tax regime identified. Confirm your own position with the authority or an adviser.

Is there a special tax regime for people moving to Guatemala?

No remote-worker tax regime identified. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Guatemala?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Guatemala, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.