Guatemala Introduces Simplified Tax Regimes for Agriculture and Primary Sectors

The Guatemalan government, through the Superintendencia de Administración Tributaria (SAT) and the Ministerio de Agricultura, Ganadería y Alimentación (Maga), is taking a significant step to integrate and support the primary production and agricultural sectors. The introduction of two new simplified tax regimes, effective April 28, 2026, under Decree 31-2024, signals a commitment to easing the tax burden and administrative complexities for producers and vendors.

These regimes, namely the Primary Sector and Craftsmen Regime (Régimen Primario) and the Livestock, Hydrobiological, and Beekeeping Regime (Régimen Agropecuario), are designed to cater specifically to the realities faced by those supplying supermarkets, local markets, collection centers, and restaurants. By establishing clear requirements and offering a more tailored approach to taxation, the government aims to encourage greater participation and formalization within these vital economic areas.

The limits set for the primary regime, up to 3,500 minimum wages annually (approximately Q13.3 million), and the exclusion of large companies from the livestock regime, demonstrate a focus on supporting small to medium-sized enterprises and individual producers. This move is expected to foster growth and potentially increase tax revenue by bringing more economic activity into the formal system.

While the SAT has not yet provided specific projections for enrollment, the general sentiment from sectors linked to primary and agricultural activities is positive. The new schemes are viewed as a more accessible and practical alternative to existing tax structures. Prensa Libre, as a leading voice in Guatemala, views this as a pragmatic initiative that could significantly benefit a large segment of the national economy, aligning with efforts to boost local production and commerce.

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a partir del martes 28 de abril del 2026, los interesados que cumplan con los requisitos legales podrán iniciar su incorporación al régimen y operar conforme a lo establecido en la ley y su reglamento