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Nationwide

Guatemala
Active
Last updated: 2026-06-23  ·  Last verified: 2026-06-23  ·  Region: International

At a Glance — Nationwide Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredNo specific STR license at national level; INGUAT frameworks apply to formal lodging businesses
Tax Rate12% IVA (general); 10% INGUAT hospedaje tax on registered lodging; small-taxpayer regime 5% if income < Q150,000
Minimum StayNo national minimum
Permit FeeSAT registration free; no minimum revenue threshold for IVA registration
PenaltiesSAT penalties for non-registration/non-declaration (general tax code)
Primary Residence RequiredNo
Browse all 3 STR regulations in Guatemala →

Nationwide Airbnb & Vacation Rental Regulation Overview

Nationwide Short-Term Rental Regulations Overview

Short-term rental operations in Nationwide 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 at national level; INGUAT frameworks apply to formal lodging businesses. The associated permit fees are SAT registration free; no minimum revenue threshold for IVA registration.

Tax Requirements for Airbnb Hosts in Nationwide

Short-term rental operators in Nationwide should be aware of these tax obligations: 12% IVA (general); 10% INGUAT hospedaje tax on registered lodging; small-taxpayer regime 5% if income < Q150,000. Yes — register with SAT as IVA taxpayer before operating.

Hosting Rules and Restrictions in Nationwide

Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Minimum stay: No national minimum.

Zoning and Location Requirements in Nationwide

Zoning considerations for short-term rentals in Nationwide: No national restricted-zone map; determined locally.

Penalties for Non-Compliance in Nationwide

Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. SAT penalties for non-registration/non-declaration (general tax code).

Platform Obligations in Nationwide

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Host responsible for IVA; Airbnb not collecting on host's behalf.

Full Regulatory Details

Regulatory Status
Active
License / Registration
No specific STR license at national level; INGUAT frameworks apply to formal lodging businesses
Tax Registration
Yes — register with SAT as IVA taxpayer before operating
Permit Fee
SAT registration free; no minimum revenue threshold for IVA registration
Primary Residence Rule
No
Tax Rate
12% IVA (general); 10% INGUAT hospedaje tax on registered lodging; small-taxpayer regime 5% if income < Q150,000
Zoning Restrictions
No national restricted-zone map; determined locally
Minimum Stay
No national minimum
Platform Obligations
Host responsible for IVA; Airbnb not collecting on host's behalf
Compliance Notes
Casual single-property hosts typically operate without tourism registration; must issue electronic invoices (FEL) and declare income
Effective Date
IVA Decreto 27-92; INGUAT hotel-occupancy tax (ongoing)
Key Notes
No dedicated 'STR license' exists; condo/building rules often the binding restriction
Penalties
SAT penalties for non-registration/non-declaration (general tax code)
Additional Context
10% INGUAT tax applies to registered hospedaje establishments (hotels/hostels/posadas)
Sources
https://inguat.gob.gt/registro-de-empresas-turisticas/
Airbnb Guatemala Host Guide
SAT
INGUAT
TheLatinvestor
TaxAtlas
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

Official Source ↗

Frequently Asked Questions

Is Airbnb legal in Nationwide?

Yes, Airbnb and short-term rentals are legal in Nationwide with proper registration and permits. Casual single-property hosts typically operate without tourism registration; must issue electronic invoices (FEL) and declare income

Do you need a permit for Airbnb in Nationwide?

Yes. Nationwide requires the following for short-term rental operation: No specific STR license at national level; INGUAT frameworks apply to formal lodging businesses.

What taxes apply to short-term rentals in Nationwide?

Short-term rental hosts in Nationwide are subject to the following tax obligations: 12% IVA (general); 10% INGUAT hospedaje tax on registered lodging; small-taxpayer regime 5% if income < Q150,000.

What are the penalties for illegal Airbnb hosting in Nationwide?

Hosts who operate without proper permits in Nationwide may face enforcement. SAT penalties for non-registration/non-declaration (general tax code).

What are the key STR compliance requirements in Nationwide?

No dedicated 'STR license' exists; condo/building rules often the binding restriction

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