The following WHT rates apply on payments to non-resident corporations or individuals:
|Dividends, international freight, telecommunications (1)||5|
|Royalties; salaries; commissions; professional fees; professional, technical, economic, or financial assessment||15|
- For international news transmission supplied from abroad to local entities, the rate is 3%.
- Interests will not be taxed (i.e. no withholding applies) when:
- These interests are paid to a multilateral entity.
- These interests are paid from a Guatemalan banking or financial entity to a similar entity abroad.
Non-residents can operate in Guatemala with or without PE; accordingly, income tax treatment depends of the circumstance as follows:
- Non-residents with PE will be subject to income tax, choosing one of the two methods of payment established for residents.
- Non-residents without PE will be subject to WHT, applying specific rates according to the nature of the services rendered.
Guatemala has no tax treaties in force.