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5.4. Tax Base for Non-Resident Entities

Non-residents with a branch or PE in Guatemala are assessed to tax in the same way as resident companies on income arising in or derived in Guatemala through the branch or PE. There is a branch tax (5%) on the after-tax profits remitted or credited to the foreign head office. Non-residents without a taxable presence in the country are subject to a final withholding tax on the gross amount of a number of income streams deemed to be sourced in Guatemala.