Guatemala IVA calculator
Add or remove Guatemala IVA at the rates in force.
Calculator inputs
Results
Enter your values and press “Calculate” to see the result.
Official source: Superintendencia de Administración Tributaria (SAT) ↗
In short
- What it calculates
- Add or remove Guatemala IVA at the rates in force.
- Formula used
Add: total = net × (1 + rate ÷ 100)- Example
- A product priced Q1,000 before tax, at the standard 12 % rate:
Guatemala IVA calculator
In Guatemala the indirect tax on consumption is IVA (Impuesto al Valor Agregado, value added tax), with a standard rate of 12%.
Guatemala applies a single 12% rate with no reduced rates. In retail, prices are usually advertised tax-inclusive, so the common use of this calculator is in reverse, to split the base from the tax on an invoice.
This calculator works both ways: it adds the tax to a price without it and also breaks it out of a final price.
How it works
Enter the amount, choose whether to add or remove the tax and pick the rate. The rates available in Guatemala are: standard 12 %.
If you need a rate other than those listed, choose “other rate” and type it in.
Formula
Add: total = net × (1 + rate ÷ 100)
Remove: net = total ÷ (1 + rate ÷ 100)
Tax = total − net
Worked example
A product priced Q1,000 before tax, at the standard 12 % rate:
IVA amount: Q120
Final price: Q1,120
The other way round, starting from Q1,120 tax included, the base is Q1,000 again.
Explanation
A flat 12% with no rate exceptions
Guatemala applies a single 12% rate. There are no reduced rates: what exists are specific exemptions, such as certain financial transactions, education and some transfers. If a good is taxable, it is taxed at 12%.
The shelf price already includes the tax
The law requires prices offered to the public to include the tax. To find out how much of a final price is tax, divide by 1.12: the tax contained is roughly 10.71% of the total, not 12%.
Online electronic invoicing
The FEL regime has replaced paper. Each document is certified with the SAT at the moment of issue, and the buyer can verify its validity using the authorisation number.
The Small Taxpayer Regime
Anyone invoicing below an annual limit can opt into a regime that replaces the charge-and-deduct mechanics with a fixed percentage of gross income. It generates no input tax credit for the buyer, which is worth knowing before contracting.
Frequently asked questions
Which IVA rates apply in Guatemala?
The rates built into the calculator are: standard 12 %. Which one applies to a given product or service is set by Guatemala legislation; if in doubt, check with la Superintendencia de Administración Tributaria (SAT).
How do I remove IVA from a final price?
Choose the option to remove the tax and the calculator divides the final price by one plus the rate. Subtracting the percentage from the final price gives the wrong answer.
How much tax is in a Guatemalan final price?
About 10.71% of the total. At 12%, you divide by 1.12 rather than subtracting 12% of the price.
What is the Small Taxpayer Regime?
A simplified regime with a fixed percentage of gross income instead of the ordinary mechanics. Its invoices give no input tax credit.
Need to calculate something else?
These tools are often used alongside this calculator.
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