How is crypto taxed in Guatemala?

Guatemala has no specific crypto tax, so crypto gains fall under the general income tax law as of October 2026. Law firm ECIJA says the usual approach is by analogy to the capital gains and business income rules. The SAT has not confirmed that approach in its own guidance, which leaves some uncertainty.

Is there a crypto tax in Guatemala?

There is no dedicated one. In a 2025 study of crypto rules in Latin America, ECIJA said Guatemala has no specific crypto law and that tax treatment is derived from the Income Tax Law, Decree 10-2012. It added that the SAT has not developed this in regulation or doctrine. A bill to regulate crypto, Initiative 6538, had not been approved when the study closed.

What is the Guatemala crypto tax rate?

It depends on how often you trade, according to ECIJA:

• Occasional, non-habitual sales are treated as disposals of a movable or intangible asset and taxed as capital income at 10%.
• Habitual, organised trading for profit falls under the general business regime at 25% of net income.
• Swapping one crypto for another is treated as a taxable disposal, following the same rules as a sale for quetzales.

PwC confirms that Guatemalan-source capital gains are taxed at a flat 10% and that capital losses can only offset capital gains. PwC also says capital gains and investment income from outside the country are not taxed by Guatemala. How that source rule applies to crypto bought on foreign exchanges has not been set out by the SAT. For record keeping, see what is crypto cost basis.

Do businesses charge VAT on crypto payments in Guatemala?

There is no formal ruling. Back in 2018, law firm García & Bodán reported that SAT officials suggested accepting crypto would be treated like accepting dollars or other foreign currency, with VAT still applying to the sale of goods or services. That was an early view, not published guidance. For how payments work, see how do businesses accept crypto payments.

Is cryptocurrency in Guatemala legal?

Yes. Crypto is not banned, but it is not legal tender or an authorised payment method. In June 2026 Congress approved Decree 15-2026, an anti-money laundering law that requires crypto platforms to verify users and report suspicious transactions to the IVE, part of the banking regulator, AGN reported. The law does not deal with tax. More is in is crypto legal in Guatemala, and the global comparison is in crypto tax around the world.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.