Guatemala

Guatemala taxes only Guatemalan-source income, so foreign earnings of a resident solopreneur generally fall outside the net, and personal income tax is light at just 5 to 7 percent. The corporate rate is 25 percent under the standard regime, with an optional simplified 5 to 7 percent levy on gross revenue, while VAT runs at 12 percent and there is no wealth tax. A digital nomad residence permit launched in late 2025 with no published minimum income, though self-employed individuals cannot join the public social security system and administrative setup can be cumbersome.