--- title: "US Tax Return for Americans in Guatemala | Expat Tax Abroad" url: https://expattaxabroad.com/countries/guatemala/ description: "Guatemala has no US tax treaty and no totalization agreement, and it taxes only Guatemalan-source income. Americans there still file a US return. Prepared by an" lang: en --- Skip to content IRS Enrolled Agent · One preparer, every return 53 country guides 53 guides (https://expattaxabroad.com/countries/) Verify at IRS.gov: https://irs.treasury.gov/rpo/rpo.jsf Facebook: https://www.facebook.com/people/Jorge-I-Rivas-ExpatTax/61572578032002/ Instagram: https://www.instagram.com/jrivas0013/ LinkedIn: https://www.linkedin.com/in/jorgeirivas1186sm X: https://x.com/jrivas0013 Country guide · Guatemala · updated 12 November 2026 # Guatemala has no US tax treaty and no totalization agreement, and it taxes only Guatemalan-source income. There is no US–Guatemala income tax treaty and no totalization agreement. Guatemala taxes on a territorial basis: pay for services performed outside the country and investment income from abroad are outside its tax, so an American working remotely for a US employer or US clients generally has no Guatemalan tax to credit. The exclusion does the work, and above it US tax is owed with nothing behind it. Book a 15-minute call: https://expattaxabroad.com/book/ Complete return — $599: https://expattaxabroad.com/pricing/ ## Tax snapshot — Guatemala Scroll the table sideways | US income tax treaty | No | | --- | --- | | Totalization agreement | No | | Local tax on employment income | Territorial — Guatemalan-source income only; 5% and 7% | | Foreign tax credit available | Only on Guatemalan tax actually paid | | FEIE, tax year 2025 | $130,000 | | FEIE, tax year 2026 | $132,900 | | SECA on self-employment | 15.3%, no relief | | FBAR threshold | $10,000 aggregate | Sources: IRS Table 3 (List of Tax Treaties, updated through 26 September 2025; Guatemala is not listed); IRS Publication 54; IRS Form 2555 instructions; Social Security Administration totalization agreement list (no agreement with Guatemala); PwC Worldwide Tax Summaries (Guatemala: taxes on personal income, income determination and foreign tax relief); Rev. Proc. 2025-32; 31 CFR 1010.350. Checked 12 November 2026. ## What that means on your return Territorial taxation is the whole story. Compensation for services performed outside Guatemala is not taxable there, and neither are capital gains and investment income from outside the country. If your income is US-source, Guatemala generally taxes none of it, so there is no Guatemalan tax to credit. Income earned in Guatemala is taxed. Employment income is charged at 5% on the first GTQ 300,000 a year and 7% on the excess, so an American paid by a Guatemalan employer, or paid for work done in the country, has real Guatemalan tax, and that tax is creditable on Form 1116. That makes the foreign earned income exclusion, the foreign housing exclusion and the qualifying period the levers that matter for remote income. A trip pattern that breaks the 330-day test costs real money here, because there is no foreign tax credit to fall back on above the limit. Guatemala has no tax treaties in force with any country, so there is no residency tie-breaker or pension article to rely on. If a payer withholds Guatemalan tax on a payment to you, the question is whether it is a creditable income tax, not whether a treaty reduces it. Guatemalan social security (IGSS) contributions are not income tax and are not creditable. Without a totalization agreement, self-employment tax runs at 15.3% regardless of them. ## Run your own numbers Three free calculators that run in your browser. Nothing you enter is sent anywhere. **Self-employment tax estimate →**There is no totalization agreement in force with Guatemala, so self-employment tax applies in full. See what it comes to.: https://expattaxabroad.com/tools/treaty-totalization-matrix/?country=guatemala#se-tax **Which forms do I file? →**Tick what you hold abroad and see whether the FBAR, Form 8938 and the entity forms apply to you.: https://expattaxabroad.com/tools/asset-form-router/#forms **Behind on filing? →**Find your route back into compliance, then see the years a Streamlined submission covers.: https://expattaxabroad.com/tools/streamlined-decision-tree/ ## Questions I get about Guatemala ### Do I pay Guatemalan tax on my US income? Generally no. Guatemala taxes Guatemalan-source income, and compensation for services performed outside the country and investment income from abroad are not taxed there. The consequence for your US return is that there is no Guatemalan tax to credit. ### So living in Guatemala means paying less US tax? Only up to the Foreign Earned Income Exclusion, $130,000 for tax year 2025. Above it there is no foreign tax credit to fall back on, so the marginal dollar is taxed at US rates. ### Is there a US–Guatemala tax treaty? No. The IRS list of treaties in force does not include Guatemala, there is no totalization agreement, and Guatemala has no tax treaties in force with any country. ### What if I work for a Guatemalan employer? Then your pay is Guatemalan-source and taxed there, at 5% on the first GTQ 300,000 a year and 7% above. That tax is creditable on your US return, which changes the exclusion-or-credit calculation. ### When is my return due? 15 June, under the automatic extension for filers living abroad. Form 4868 moves it to 15 October, and I file the extension free. ### Do I have to file an FBAR for my Guatemalan bank account? If your foreign accounts together passed $10,000 at any point in the year, yes. You can file it free through FinCEN's own system. The non-willful penalty for not filing is $16,536. ### I have not filed for several years. What now? The Streamlined Foreign Offshore Procedures: three returns, six FBARs and Form 14653 certifying non-willfulness. Penalties are waived. Note that the IRS terminated the separate Delinquent FBAR Submission Procedures around 1 July 2026. Read the full Guatemala insight →: https://expattaxabroad.com/insights/us-tax-americans-in-guatemala/ Catch-up filing (Streamlined) →: https://expattaxabroad.com/services/streamlined-catch-up-filing/ FBAR / FATCA compliance →: https://expattaxabroad.com/services/fbar-fatca-compliance/ Pricing →: https://expattaxabroad.com/pricing/ All North America guides →: https://expattaxabroad.com/countries/#northamerica ## Filing from Guatemala this year? Fifteen minutes with the Enrolled Agent who will prepare and sign it. Complete return, $599. Book a call: https://expattaxabroad.com/book/ Image: Jorge I. Rivas, EA (https://expattaxabroad.com/_astro/jorge-rivas-avatar.BkTc9hQv_Z1eug5C.webp) About the author Jorge I. Rivas, EA An IRS Enrolled Agent working only on US tax for Americans living abroad. I prepare and sign every return myself — 14 years in practice, 11 of them as an Enrolled Agent. Verify in the IRS directory →: https://irs.treasury.gov/rpo/rpo.jsf jorgerivas.pro →: https://jorgerivas.pro/ Complete return $599 Prepared and signed by an Enrolled Agent Book a call (https://expattaxabroad.com/book/) ## Structured data ```json { "@context": "https://schema.org", "@graph": [ { "@type": "Person", "@id": "https://expattaxabroad.com/#jorge", "name": "Jorge I. Rivas", "honorificSuffix": "EA", "jobTitle": "Enrolled Agent", "description": "IRS Enrolled Agent specialising exclusively in US tax for Americans living abroad. 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