Individual - Residence

Last reviewed - 04 December 2023

For tax purposes, a foreign individual will be consider as resident if:

  • the individual is present in the country for a period not exceeding, in the aggregate, 183 days in any period commencing 1 January and ending 31 December, or
  • the individual’s fixed place of business is located in Guatemala, unless the individual demonstrates otherwise via a tax certificate from another country.