Details of Tax Revenue - Guatemala
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Americas Desk: dev.americas@oecd.org
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Americas Desk: dev.americas@oecd.org
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Dirección de Análisis de Política Fiscal del Ministerio de Hacienda, Instituto Guatemalteco del Seguro Social y Superintendencia de la Administración Tributaria (Fiscal Policy Analysis Directorate at the Ministry of Finance, the Guatemalan Institute of Social Security and the Tax Administration Superintendency).
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Quetzal
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Millions
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30-Oct-16
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Year ending 31st December.

The data are on a cash basis.

The figures exclude some local government tax revenues as the data are not available. Revenues from the municipal property tax (IUSI) are included.

Heading 2000: Corresponds to social security contributions paid to the Guatemalan Social Security Institute (IGSS) and payments by public employees to the government's pension fund.

Headings 4120 and 4400: For years prior to 2000, the property tax under heading 4120 is included in the total under heading 4400.

Heading 5121: Up to 1999, "Other beverages" contains all alcoholic and non-alcoholic beverages.
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Year ending 31st December.

The data are on cash basis.

The figures exclude some local government revenues as the data are not available. Revenues from the municipal property tax (IUSI) are included. The current law (Decree 15-98) states that the IUSI can be collected by those municipalities that have indicated the technical and administrative capacity to collect and administer the tax.

Heading 2000: Corresponds to social security contributions paid to the Guatemalan Social Security Institute (IGSS) and payments by public employees to the government's pension fund. In ECLAC data, only contributions of public employees are considered.

Headings 4120 and 4400: For years prior to 2000 the property tax under heading 4120 is included in the total under heading 4400.

Heading 5121: Up to 1999 "Other beverages" contains all alcoholic and non-alcoholic beverages.

Source: Superintendencia de Administración Tributaria, Ministry of Finance (for national and local taxes). Guatemalan Social Security Institute (IGSS) from 1990 to 1994 and Superintendencia de Administración Tributaria for subsequent years (for social security contribution figures).

Details of Tax Revenue - GuatemalaContact person/organisation
Americas Desk: dev.americas@oecd.org
Contact person/organisation
Americas Desk: dev.americas@oecd.org
Direct source
Dirección de Análisis de Política Fiscal del Ministerio de Hacienda, Instituto Guatemalteco del Seguro Social y Superintendencia de la Administración Tributaria (Fiscal Policy Analysis Directorate at the Ministry of Finance, the Guatemalan Institute of Social Security and the Tax Administration Superintendency).
Unit of measure usedQuetzalPower codeMillionsDate last updated
30-Oct-16
Key statistical concept
Year ending 31st December.

The data are on a cash basis.

The figures exclude some local government tax revenues as the data are not available. Revenues from the municipal property tax (IUSI) are included.

Heading 2000: Corresponds to social security contributions paid to the Guatemalan Social Security Institute (IGSS) and payments by public employees to the government's pension fund.

Headings 4120 and 4400: For years prior to 2000, the property tax under heading 4120 is included in the total under heading 4400.

Heading 5121: Up to 1999, "Other beverages" contains all alcoholic and non-alcoholic beverages.
Key statistical concept
Year ending 31st December.

The data are on cash basis.

The figures exclude some local government revenues as the data are not available. Revenues from the municipal property tax (IUSI) are included. The current law (Decree 15-98) states that the IUSI can be collected by those municipalities that have indicated the technical and administrative capacity to collect and administer the tax.

Heading 2000: Corresponds to social security contributions paid to the Guatemalan Social Security Institute (IGSS) and payments by public employees to the government's pension fund. In ECLAC data, only contributions of public employees are considered.

Headings 4120 and 4400: For years prior to 2000 the property tax under heading 4120 is included in the total under heading 4400.

Heading 5121: Up to 1999 "Other beverages" contains all alcoholic and non-alcoholic beverages.

Source: Superintendencia de Administración Tributaria, Ministry of Finance (for national and local taxes). Guatemalan Social Security Institute (IGSS) from 1990 to 1994 and Superintendencia de Administración Tributaria for subsequent years (for social security contribution figures).