Employee salary calculator - Guatemala 2026
Free employee salary calculator for Guatemala (2026): estimate net monthly take-home pay from gross, after income tax and social contributions. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Guatemala (2026)
Educational model - not a SAT assessment, not a tax return, not tax advice.
Employee (rentas del trabajo en relacion de dependencia)
- ISR on rentas del trabajo is annual on the renta imponible (Decreto 10-2012, arts. 68-73). The renta imponible is the gross employment income minus a standard deduction of GTQ 48,000/year (deduccion unica sin comprobacion), an extraordinary GTQ 3,024 deduction for fiscal 2026 (Decreto 13-2026), and the IGSS contributions actually withheld.
- The tarifa is 5% on the first GTQ 300,000 of renta imponible and 7% on the excess (a fixed GTQ 15,000 plus 7% above GTQ 300,000).
- Employee IGSS (cuota laboral, IVS + EMA) is 4.83% of gross and is deductible for ISR. Employer charges total 12.67%: IGSS cuota patronal 10.67% + INTECAP 1% + IRTRA 1%.
- Decreto 13-2026 added the GTQ 3,024 extraordinary deduction and a permanent ISR exemption for minimum-wage earners; it did not change the GTQ 48,000 deduction or the 5%/7% brackets. The minimum-wage exemption is noted but not modelled because it keys off minimum-wage status rather than the gross amount.
- Out of scope: the bonificacion incentivo (GTQ 250/month, not subject to IGSS or ISR), aguinaldo / bono 14, the IVA-planilla credit up to GTQ 12,000/year, donations, and life-insurance premiums.
Sources: SAT - Superintendencia de Administracion Tributaria, rentas del trabajo, IGSS - cuota laboral 4.83% / patronal 10.67%, Decreto 10-2012 - Ley de Actualizacion Tributaria (arts. 68-73).
Self-employed (rentas de actividades lucrativas)
- Regimen Opcional Simplificado Sobre Ingresos (default, arts. 43-47): the tax is charged on gross revenue with no expense deduction, at 5% up to GTQ 30,000/month (GTQ 360,000/year) and 7% on the excess (plus a GTQ 1,500/month fixed amount). It is normally collected by retencion definitiva; otherwise it is self-assessed (SAT-1311).
- Regimen Sobre las Utilidades de Actividades Lucrativas (arts. 18-42): a flat 25% on the annual net taxable profit (revenue minus deductible costs and expenses, art. 36).
- A self-employed person is not in the mandatory IGSS payroll scheme; affiliation is voluntary (regimen de afiliacion voluntaria para trabajadores independientes). The model applies no IGSS by default and exposes a voluntary annual amount that lowers cash net but not the ISR base.
- Out of scope: IVA (12% sales tax, separate from ISR), the IVA-planilla credit, the minimum / anticipated tax nuances, the precise deductible-cost list, and partial-year activity.
SAT - Regimen Opcional Simplificado (5/7%) y Sobre Utilidades (25%), Decreto 10-2012 - Ley de Actualizacion Tributaria (art. 36, arts. 43-47), IGSS - regimen de afiliacion voluntaria.