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GT · Country / territory

Reinsurance tax in Guatemala

Source-supported

Evidence reviewed · recorded

Non-resident insurance, reinsurance and retrocession premiums; Article 104.

WHT

5%

Source-supported

Non-resident insurance, reinsurance and retrocession premiums; Article 104.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Source-supported

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

Non-resident insurance, reinsurance and retrocession premiums; Article 104.

Observation: gt-20261023-01

WHT: 5% — Non-resident insurance, reinsurance and retrocession premiums; Article 104.
Effective from: unknown; until: not established.