# How many days make you tax resident in Guatemala? > How Guatemala decides tax residency: 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., the tax year (1 January – 31 December), the tests that catch you regardless of days, and Superintendencia de Administración Tributaria (SAT)'s own page — checked 2026-08-18. Source: https://doastretch.com/tax-days/guatemala/ Guatemala · tax residency · 2026 183 days Tax residency threshold checked 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 **How we know** Figures are as Superintendencia de Administración Tributaria (SAT) publishes them at 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](https://doastretch.com/nomad-visa/guatemala/) covers the permission side. ## Sources - [portal.sat.gob.gt](https://portal.sat.gob.gt/portal/) — official source, checked 2026-08-18 - [taxsummaries.pwc.com](https://taxsummaries.pwc.com/guatemala/individual/residence) (secondary), retrieved 2026-08-18 - [taxsummaries.pwc.com](https://taxsummaries.pwc.com/guatemala/individual/taxes-on-personal-income) (secondary), retrieved 2026-08-18 ## 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 - [United States](https://doastretch.com/tax-days/united-states/) 183d - [Canada](https://doastretch.com/tax-days/canada/) 183d - [Mexico](https://doastretch.com/tax-days/mexico/) tests - [Brazil](https://doastretch.com/tax-days/brazil/) 183d - [Costa Rica](https://doastretch.com/tax-days/costa-rica/) 183d - [Panama](https://doastretch.com/tax-days/panama/) 183d - [Dominican Republic](https://doastretch.com/tax-days/dominican-republic/) 182d - [Colombia](https://doastretch.com/tax-days/colombia/) 183d - [All countries →](https://doastretch.com/tax-days/) Guatemala, the rest of it - [Guatemala's digital nomad visa](https://doastretch.com/nomad-visa/guatemala/) - [Who needs a visa for Guatemala](https://doastretch.com/visa/to/guatemala/) - [All visa rules by passport →](https://doastretch.com/visa/) 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.