Cómo declarar criptomonedas en Guatemala
Guatemala applies territoriality and taxes capital gains from Guatemalan sources at 10%. There is no specific law for cryptocurrencies, and the Monetary Board does not recognize them as currency.
Quick Tax Summary
- Tax type
- Capital income and capital gains
- Tipo aplicable
- 10% on capital gains from Guatemalan sources
- Tax-exempt minimum
- No specific tax-free minimum
- Crypto-to-crypto
- No specific criteria published
- Staking y recompensas
- May be taxed as capital income
- Losses
- Offset only with capital gains (up to 2 years)
- Filing deadline
- Within the month following the transaction
- Formularios
- SAT-1571 Form (capital income)
- Sanciones
- Fines and interest
- Autoridad fiscal
- Superintendency of Tax Administration (SAT)
How to declare in Guatemala
If the gain is considered generated in Guatemala, it is declared in the month following the sale. Capital losses can only be offset by capital gains.
Regional context
Many Latin American countries still do not have specific tax laws for cryptocurrencies and apply general income tax rules. Several also apply the principle of territoriality: they only tax local-source income. Always keep a history of purchases and sales in local currency.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Latin America
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.