Guatemala Airbnb & Short-Term Rental Regulations 2026

LawfulStay tracks short-term rental (STR / Airbnb / Vrbo / holiday let / vacation rental) regulations for 3 cities and regions in Guatemala. Select a location below for current permit requirements, tax obligations, and compliance details.

2 Active 1 Conditional

Guatemala at a glance

Places tracked
3 places: 2 active, 1 conditional
Licence or registration
Required in 1 of 2 places
Tax on stays
Applies in all 2 places
National law
Nationwide: tax registration with SAT, 12% VAT and invoicing apply to short-term rentals; the SAT actively audits Airbnb hosts. National rules ›

Guatemala short-term rental questions

Are short-term rentals legal in Guatemala?

In all 3 places we track in Guatemala, short-term rentals are allowed, 1 of them with permit conditions or limits.

Do I need a licence for a short-term rental in Guatemala?

1 of 2 places we track in Guatemala require a licence, permit or registration. Check your city's page for its rules.

Is there a national short-term rental law in Guatemala?

Nationwide: tax registration with SAT, 12% VAT and invoicing apply to short-term rentals; the SAT actively audits Airbnb hosts.

Guatemala Airbnb & Vacation Rental Regulation Overview

The short-term rental regulatory landscape in Guatemala encompasses 3 tracked jurisdictions: 2 with active regulations, 1 where rentals are allowed with conditions. Hosts operating on platforms like Airbnb, VRBO, and Booking.com should verify local requirements before listing, as rules vary significantly between cities and regions.

1 of 3 tracked jurisdictions in Guatemala requires some form of permit, license, or registration for short-term rental operations. Requirements range from simple online registration to comprehensive permit applications with inspections.

Tax obligations apply in 3 of 3 jurisdictions. Common taxes include occupancy taxes, tourist levies, and sales taxes. Many jurisdictions require hosts to register for tax collection, and some platforms like Airbnb collect and remit taxes automatically in select locations.

LawfulStay monitors Guatemala STR regulations daily and updates this page as rules change. Each city page includes detailed permit requirements, fee schedules, tax rates, zoning rules, and penalty information sourced from official government websites.

Antigua GuatemalaSacatepéquez
INGUAT registration required (free, mandatory). 12% IVA + 10% INGUAT hospedaje tax
Conditional
Guatemala CityGuatemala
In April 2024 SAT reported, using data from Airbnb's Irish entity, about 2,600 hosts with 7,242 properties (mainly in Guatemala, Sacatepéquez, Sololá, Escuintla and Santa Rosa departments) who were not registered or did…
Active
Guatemala (nationwide)
Nationwide: tax registration with SAT, 12% VAT and invoicing apply to short-term rentals; the SAT actively audits Airbnb hosts
Active