Revenue Statistics in Latin America and the Caribbean 2023
This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).
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Revenue Statistics in Latin America and the Caribbean 2023 - © OECD 2023
5.15 | Guatemala | ||||||||||
| Details of tax revenue | ||||||||||
| Million GTQ | ||||||||||
| | 1990 | 2000 | 2007 | 2010 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 |
| Total tax revenue | 2 646 | 16 531 | 36 702 | 41 537 | 66 401 | 69 691 | 72 505 | 77 121 | 74 529 | 94 113 |
| 1000 Taxes on income, profits and capital gains | 507 | 3 293 | 6 606 | 7 745 | 16 500 | 16 313 | 16 236 | 17 100 | 16 751 | 23 291 |
| 1100 Of individuals | 25 | 143 | 877 | 1 225 | 2 082 | 2 468 | 2 603 | 2 813 | 2 816 | 4 769 |
| 1110 On income and profits | 25 | 143 | 877 | 1 225 | 2 082 | 2 468 | 2 603 | 2 813 | 2 816 | 4 769 |
| 1120 On capital gains | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 1200 Corporate | 482 | 3 149 | 5 729 | 6 520 | 14 418 | 13 846 | 13 633 | 14 287 | 13 935 | 18 522 |
| 1210 On profits | 482 | 3 149 | 5 729 | 6 520 | 14 418 | 13 846 | 13 633 | 14 287 | 13 935 | 18 522 |
| Corporate income tax | 482 | 1 858 | 5 720 | 6 518 | 14 417 | 13 839 | 13 633 | 14 285 | 13 933 | 18 519 |
| Commercial and agricultural enterprises | 0 | 1 291 | 9 | 2 | 1 | 6 | 0 | 2 | 2 | 3 |
| 1220 On capital gains of corporates | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 1300 Unallocable between 1100 and 1200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2000 Social security contributions | 436 | 2 569 | 5 069 | 6 312 | 10 974 | 11 523 | 12 102 | 12 957 | 12 742 | 14 314 |
| 2100 Employees | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2110 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2120 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2200 Employers | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2210 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2220 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2300 Self-employed or non-employed | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2310 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2320 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2400 Unallocable between 2100, 2200 and 2300 | 436 | 2 569 | 5 069 | 6 312 | 10 974 | 11 523 | 12 102 | 12 957 | 12 742 | 14 314 |
| 2410 On a payroll basis | 436 | 2 569 | 5 069 | 6 312 | 10 974 | 11 523 | 12 102 | 12 957 | 12 742 | 14 314 |
| 2420 On an income tax basis | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 3000 Taxes on payroll and workforce | 0 | 0 | 381 | 447 | 792 | 862 | 903 | 933 | 859 | 1 038 |
| Contributions to INTECAP | .. | .. | 199 | 233 | 414 | 449 | 469 | 484 | 448 | 537 |
| Contributions to IRTRA | .. | .. | 183 | 214 | 379 | 413 | 434 | 449 | 411 | 501 |
| 4000 Taxes on property | 149 | 347 | 832 | 1 202 | 957 | 1 247 | 1 354 | 1 177 | 1 115 | 1 405 |
| 4100 Recurrent taxes on immovable property | 0 | 153 | 426 | 621 | 565 | 710 | 865 | 685 | 712 | 839 |
| 4110 Households | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4120 Others | .. | 153 | 426 | 621 | 565 | 710 | 865 | 685 | 712 | 839 |
| Property tax | .. | 6 | 1 | 1 | 1 | 1 | 2 | 2 | 1 | 2 |
| Property tax (municipal) | .. | 147 | 426 | 620 | 564 | 709 | 863 | 683 | 711 | 837 |
| 4200 Recurrent taxes on net wealth | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4210 Individual | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4220 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4300 Estate, inheritance and gift taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4310 Estate and inheritance taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4320 Gift taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4400 Taxes on financial and capital transactions | 149 | 194 | 406 | 581 | 393 | 537 | 489 | 492 | 403 | 567 |
| Stamp duty | 104 | 182 | 392 | 572 | 370 | 508 | 463 | 451 | 392 | 542 |
| Tax on property transfer | 45 | 12 | 14 | 10 | 23 | 29 | 26 | 40 | 11 | 25 |
| 4500 Non-recurrent taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4510 On net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4520 Other non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4600 Other recurrent taxes on property | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5000 Taxes on goods and services | 1 554 | 10 317 | 21 764 | 23 255 | 33 105 | 35 365 | 37 253 | 40 124 | 37 993 | 48 666 |
| 5100 Taxes on production, sale, transfer, etc | 1 526 | 10 131 | 21 411 | 22 750 | 32 323 | 34 539 | 36 372 | 39 215 | 37 090 | 47 655 |
| 5110 General taxes | 762 | 6 259 | 15 382 | 16 980 | 24 215 | 26 187 | 27 733 | 29 920 | 28 760 | 36 985 |
| 5111 Value added taxes | 762 | 6 259 | 15 382 | 16 980 | 24 215 | 26 187 | 27 733 | 29 920 | 28 760 | 36 985 |
| VAT domestic | 361 | 2 903 | 6 647 | 7 995 | 13 308 | 14 380 | 14 573 | 15 897 | 15 992 | 18 226 |
| VAT imports | 401 | 4 189 | 10 532 | 11 127 | 13 361 | 14 148 | 15 560 | 16 331 | 14 955 | 21 461 |
| Tax credit refunds | 0 | -834 | -1 797 | -2 142 | -2 455 | -2 342 | -2 401 | -2 307 | -2 187 | -2 702 |
| 5112 Sales tax | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5113 Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5120 Taxes on specific goods and services | 764 | 3 872 | 6 029 | 5 770 | 8 107 | 8 353 | 8 640 | 9 294 | 8 330 | 10 670 |
| 5121 Excises | 258 | 1 797 | 2 946 | 3 101 | 5 389 | 5 471 | 5 621 | 6 106 | 5 662 | 6 879 |
| Tobacco and derivatives | 76 | 205 | 355 | 347 | 365 | 348 | 337 | 363 | 299 | 333 |
| Beer | 0 | 97 | 144 | 159 | 306 | 314 | 322 | 365 | 387 | 471 |
| Alcoholic beverages | 0 | 77 | 87 | 97 | 90 | 96 | 103 | 109 | 104 | 130 |
| Soft drinks | 0 | 15 | 195 | 220 | 348 | 348 | 365 | 396 | 405 | 458 |
| Other beverages | 77 | 12 | 1 | 2 | 1 | 0 | 0 | 0 | 0 | 0 |
| Cement | 0 | 0 | 117 | 99 | 117 | 114 | 123 | 131 | 147 | 183 |
| Oil and derivatives | 105 | 1 389 | 2 047 | 2 179 | 3 195 | 3 296 | 3 417 | 3 743 | 3 485 | 4 066 |
| IPRIMA | 0 | 0 | 0 | 0 | 967 | 953 | 953 | 999 | 836 | 1 238 |
| 5122 Profits of fiscal monopolies | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5123 Customs and import duties | 506 | 1 806 | 2 654 | 2 368 | 2 323 | 2 455 | 2 576 | 2 712 | 2 487 | 3 485 |
| 5124 Taxes on exports | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5125 Taxes on investment goods | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5126 Taxes on specific services | 0 | 269 | 429 | 301 | 396 | 427 | 443 | 477 | 181 | 305 |
| Departure tax | .. | 135 | 229 | 224 | 280 | 300 | 312 | 338 | 117 | 214 |
| INGUATE | .. | 40 | 78 | 73 | 110 | 120 | 125 | 132 | 57 | 83 |
| Transportation and communications | .. | 94 | 122 | 3 | 5 | 7 | 6 | 7 | 7 | 8 |
| 5127 Other taxes on internat. trade and transactions | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5128 Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5130 Unallocable between 5110 and 5120 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5200 Taxes on use of goods and to perform activities | 28 | 186 | 353 | 505 | 782 | 826 | 881 | 909 | 903 | 1 011 |
| 5210 Recurrent taxes | 28 | 186 | 353 | 505 | 782 | 826 | 881 | 909 | 903 | 1 011 |
| 5211 Paid by households: motor vehicles | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5212 Paid by others: motor vehicles | 28 | 186 | 353 | 505 | 782 | 826 | 881 | 909 | 903 | 1 011 |
| 5213 Paid in respect of other goods | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5220 Non-recurrent taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5300 Unallocable between 5100 and 5200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 6000 Other taxes | 0 | 7 | 2 049 | 2 575 | 4 072 | 4 380 | 4 656 | 4 830 | 5 070 | 5 399 |
| 6100 Paid solely by business | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 6200 Other | .. | 7 | 2 049 | 2 575 | 4 072 | 4 380 | 4 656 | 4 830 | 5 070 | 5 399 |
| Extraordinary and temporary solidarity tax in support of peace agreements | .. | 0 | 2 047 | 44 | 1 | 28 | 10 | 63 | 3 | 9 |
| Solidarity tax | .. | 0 | 0 | 2 530 | 4 070 | 4 352 | 4 646 | 4 766 | 5 067 | 5 389 |
| Extraordinary and temporary solidarity tax | .. | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other indirect taxes | .. | 4 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
Not available | |||||||||||
Note: Year ending 31st December. The data are on a cash basis. Local government tax revenues include revenues from the municipal property tax (IUSI). Heading 1000: Personal and corporate income taxes also include taxes on income from financial products. Heading 2000: Figures include contributions to the Guatemalan Social Security Institute (IGSS) and payments by public employees to the government's pension fund. Heading 3000: Contributions to INTECAP and contributions to IRTRA are included in heading 3000. The tax revenues are classified under the central government. In Guatemala these revenues are classified under a separate unit considered to be different to the central government. Heading 4400: Before 2000, tax on property transfer under heading 4400 also includes central government property tax under heading 4120 as they cannot be distinguished. Heading 5121: Other beverages contain all alcoholic and non-alcoholic beverages before 2000. | |||||||||||
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Source: Superintendencia de Administración Tributaria (Superintendency of Tax Administration); Ministerio de Finanzas Públicas (Ministry of Public Finance); Contraloría General de Cuentas (General Comptroller's Office). |