Cryptocurrency activities in Guatemala are restricted with no formal regulatory framework. The Superintendencia de Bancos (SIB) and Banco de Guatemala have issued warnings against crypto use.
| Status | Restricted |
| Risk Score | 55/100 (High Risk) |
| Region | central america |
| Currency | GTQ |
| Capital Gains (Personal) | 10% CGT on asset disposals |
| Capital Gains (Corporate) | 25% corporate tax |
| VAT on Crypto | No |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |
No crypto-specific tax guidance. General 10% CGT may apply.
| Required | No |
| Regulator | SIB / Banguat |
| Framework | No crypto framework; SIB/Banguat warnings |
| Ease | N/A |
| Cost | N/A |
No crypto licensing. Banguat has issued multiple warnings about crypto risks.
Status: Unclear
No regulation.
Status: no_rules
No framework.
Status: no_rules
No regulation.
| Legal | No |
| Electricity | $0.12/kWh |
| Renewable | 60% |
| Infrastructure | fair |
Mining is restricted due to regulatory uncertainty and energy infrastructure limitations. Electricity cost is relatively high compared to global averages. Renewable energy share is significant, mostly hydro and solar.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 25/100 |
| Banking Access | restricted |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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