| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | No specific STR license; INGUAT for formal lodging |
| Tax Rate | 12% IVA + 10% INGUAT on registered lodging |
| Minimum Stay | No minimum |
| Permit Fee | SAT registration free |
| Penalties | National SAT penalties; condo-association enforcement of building bans |
| Primary Residence Required | No |
Short-term rental operations in Guatemala City, Guatemala are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: No specific STR license; INGUAT for formal lodging. The associated permit fees are SAT registration free.
Short-term rental operators in Guatemala City should be aware of these tax obligations: 12% IVA + 10% INGUAT on registered lodging. Yes — SAT IVA registration.
Key operational rules for vacation rental hosts in Guatemala City include: Primary residence requirement: No. Minimum stay: No minimum.
Zoning considerations for short-term rentals in Guatemala City: No city-wide ban; upscale condo buildings in Zonas 10, 14 and 15 commonly restrict STRs. Density rules: Building-level (HOA/condo bylaws), not city policy.
Hosts who fail to comply with Guatemala City's short-term rental regulations may face enforcement action. National SAT penalties; condo-association enforcement of building bans.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Guatemala City: Host responsible for IVA.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Guatemala City with proper registration and permits. Restrictions are private/building-level rather than municipal ordinance
Yes. Guatemala City requires the following for short-term rental operation: No specific STR license; INGUAT for formal lodging.
Short-term rental hosts in Guatemala City are subject to the following tax obligations: 12% IVA + 10% INGUAT on registered lodging.
Hosts who operate without proper permits in Guatemala City may face enforcement. National SAT penalties; condo-association enforcement of building bans.
Highest city occupancy (~47%); demand concentrated in Zonas 10/14/15
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