Guatemala - Special considerations for short-term... | KPMG | GLOBAL
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Guatemala - Special considerations for short-term assignments

Guatemala - Special considerations for short-term...

Taxation of international executives


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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

For tax purposes, the short-term assignments could be treated as non-residents and paid taxes using the fixed rate (10 percent).

Payroll considerations

Are there special payroll considerations for short-term assignments?

They should not be part of the local payroll.

Taxable income

What income will be taxed during short-term assignments?

All remunerations received during the assignment would be taxable.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Guatemala?

For fiscal purposes, no.

© 2018 KPMG de Guatemala, S.A, a Guatemala corporation and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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