Guatemala Compliance Report

Regulatory Overview

Regulatory Status

Regulators have not addressed crypto; legal status ambiguous

Primary Legislation

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Travel Rule

Not adopted

Tax Reporting

**Rate:** The standard rate for capital gains from the sale of assets is **10%** on the net gain.. **Trigger:** This tax would apply when an individual or business disposes of cryptocurrency (e.g., sells it for fiat currency, exchanges it for another cryptocurrency, or uses it to purchase goods/services) and realizes a profit. The gain is calculated as the selling price minus the cost basis (acquisition price plus related expenses).. **Basis:** The *Ley de Actualización Tributaria* (Decree 10-2012) governs income tax, including capital gains.. **Mining:** Income from crypto mining would likely be considered commercial income and subject to progressive income tax rates if performed as a regular economic activity.. **Staking, Lending, Airdrops:** Rewards from staking, lending, or unsolicited airdrops could be considered ordinary income at the time of receipt (based on their fair market value in fiat) and taxed under personal income tax rules.

Key Facts

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