Guatemala: Digital services tax regulation in Guatemala-United States Agreement on Reciprocal Trade
Progress
Current status
adopted
30 Jan 2026 adopted
Scope
Implementers
Guatemala
United States of America
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
bi- or plurilateral agreement
Timeline of events
Guatemala and United States adopted Agreement on Reciprocal Trade including digital services tax regulation
On 30 January 2026, the governments of Guatemala and the United States signed the Guatemala-United States Agreement on Reciprocal Trade. Article 3.1 of the Agreement prohibits Guatemala from imposing digital services taxes, or similar taxes, that di…
SourceEvent type
treaty
Action type
adoption
Government branch
executive
Government body
central government