Net salary calculator (Guatemala)
Calculate your net salary in Guatemala: IGSS deduction (4.83%) and ISR withholding via annual projection (Decree 10-2012), with the informational employer cost.
What this calculator does
Calculates your net monthly salary in Guatemala from your gross ordinary salary. It deducts the employee IGSS (4.83%) and the ISR withholding on employment income, computed via an annual projection (Decree 10-2012).
It also shows, for information, the employer cost: employer IGSS (10.67%) and an approximate INTECAP + IRTRA add-on (≈ 2%).
Who it is for
- Workers who want to know their monthly take-home pay.
- Employers and payroll staff estimating deductions and labor cost.
- Advisors and students who need a clear, traceable ISR and IGSS calculation.
What information you need
- Your gross ordinary monthly salary (without the Q250 incentive bonus).
How it is calculated
Employee IGSS = monthly salary × 4.83%, with no ceiling.
Annual projection (art. 76): annual salary = monthly × 12; taxable income = annual salary − Q48,000 (fixed deduction) − annual IGSS.
Annual ISR = 5% of taxable income up to Q300,000; over the excess, Q15,000 + 7% (art. 73). The monthly withholding is the annual ISR ÷ 12.
Net salary = gross salary − monthly IGSS − monthly ISR.
Formula
- Monthly employee IGSS
IGSS = monthly salary × 4.83%- Annual taxable income
taxable = monthly salary × 12 − 48,000 − annual IGSS- Monthly ISR withholding
monthly ISR = annual ISR ÷ 12- Net salary
net = gross salary − IGSS − ISR
Worked example
You earn a gross ordinary salary of Q10,000 per month.
- Employee IGSS = Q10,000 × 4.83% = Q483.00.
- Annual salary = Q10,000 × 12 = Q120,000. Annual IGSS = Q483 × 12 = Q5,796.
- Taxable income = Q120,000 − Q48,000 − Q5,796 = Q66,204.
- Annual ISR = Q66,204 × 5% = Q3,310.20 → monthly = Q3,310.20 ÷ 12 = Q275.85.
- Net salary = Q10,000 − Q483.00 − Q275.85 = Q9,241.15.
Your net monthly salary is Q9,241.15. The total employer cost (with employer IGSS) is Q11,067.00.
How to interpret the result
The ISR withholding is a projection: if your income changes during the year, the employer re-projects it (art. 76).
Only the two mandatory deductions are applied (Q48,000 and IGSS). The Q12,000 IVA credit, donations, and insurance can reduce your real ISR further.
The aguinaldo and bono 14 are paid separately and are ISR-exempt up to one monthly salary; they are not part of this ordinary-month calculation.
Common mistakes
- Including the Q250 incentive bonus in the IGSS base: it is excluded by law.
- Computing ISR on the monthly salary instead of on the annual projection divided by 12.
- Forgetting to subtract the annual IGSS from taxable income: it is deductible (art. 72 lit. c).
Frequently asked questions
How much is the IGSS deduction in Guatemala?
The employee contribution is 4.83% of the salario total, with no ceiling. The employer contribution is 10.67%, an employer cost that is not withheld from the worker.
How is ISR on salary calculated?
Annual income is projected, the Q48,000 fixed deduction and the annual IGSS are subtracted, and 5% up to Q300,000 or Q15,000 + 7% on the excess is applied to the taxable income. The monthly withholding is that annual ISR ÷ 12 (Decree 10-2012, arts. 73 and 76).
From what salary is ISR paid?
When the annual taxable income is above zero, roughly when the annual salary exceeds Q48,000 plus the IGSS. Below that point the base is zero and no ISR is due.
Does this calculator include the Q12,000 IVA credit?
No. It only applies the mandatory deductions (Q48,000 and IGSS). The Q12,000 IVA credit, donations, and insurance are optional and may make your real ISR lower.
Do the aguinaldo and bono 14 pay ISR?
They are exempt up to 100% of one ordinary monthly salary (Income Tax Law art. 70 num. 5 and 6). They are separate payments and are not included in this ordinary-salary calculation.
Sources
- IGSS régimen general — cuota laboral 4.83% y cuota patronal 10.67% (total 15.5%) — Instituto Guatemalteco de Seguridad Social (IGSS) (Employee 4.83% and employer 10.67% (IGSS only) confirmed by the official IGSS source. The base is the salario total (Acuerdo 1118), with no ceiling for the private general regime, and it excludes the Q250 bonificación incentivo. See docs/research/gt-labor-rules.md, section 3.)
- IGSS Acuerdo 1118 — base = salario total — Instituto Guatemalteco de Seguridad Social (IGSS) (Base = salario total (all ordinary + extraordinary remuneration). The +1% INTECAP and +1% IRTRA employer add-ons are verified-secondary. See docs/research/gt-labor-rules.md, section 3.)
- Ley de Actualización Tributaria (Decreto 10-2012), arts. 72, 73, 76 — Organismo Judicial de Guatemala (CENADOJ, texto consolidado) (Art. 73: 5% hasta Q300,000 de renta imponible; Q15,000 + 7% sobre el excedente de Q300,000. Art. 72 lit. a: deducción fija de Q48,000 sin comprobación; art. 72 lit. c: cuotas al IGSS deducibles. Art. 76: retención mensual = ISR proyectado anual ÷ 12. See docs/research/gt-labor-rules.md, section 2. The Q3,024 "Decreto 13-2026" deduction is UNVERIFIED and deliberately not implemented.)
- Last reviewed:
- July 23, 2026
- Calculation version:
- 1.0.0
Important notice
The results of these calculators are informative estimates and may differ from official calculations. They do not constitute legal, tax, or financial advice. Always verify with the competent institutions or a professional.
Related calculators
Severance (indemnización) calculator (Guatemala)
Calculate your severance in Guatemala: one month of salary per year of service, with the salary augmented by the ventajas económicas (aguinaldo and bono 14) under Labor Code art. 82.
Christmas bonus (aguinaldo) calculator (Guatemala)
Calculate your Christmas bonus (aguinaldo) in Guatemala: 100% of the monthly salary for a full year (Decree 76-78), the proportional share for under a year, and the ISR-exempt portion.
Bono 14 calculator (Guatemala)
Calculate your Bono 14 in Guatemala: 100% of the monthly salary for a year (Decree 42-92), the proportional share for the July–June period, and the ISR-exempt portion.
Minimum wage calculator (Guatemala)
Look up Guatemala’s 2026 minimum wage by economic circumscription (CE1/CE2) and sector (AG 256-2025), with the monthly, daily, and total including the Q250 incentive bonus.