Guatemala

JUDGMENT CALL (flagged): No general net wealth tax identified, but evidence is omission-based rather than an explicit denial. PWC's Individual - Other taxes page for Guatemala (last reviewed 9 June 2026) covers social security contributions, VAT, and a real estate tax only, with no net wealth/worth taxes subsection; PWC's own cross-country wealth-tax-rate chart marks Guatemala 'NP' (not provided) rather than 'NA'. Attempted to corroborate via Guatemala's SAT (Superintendencia de Administración Tributaria) portal but it returned HTTP 403 (blocked). No independent corroboration found. Guatemala's real estate tax (IUSI) is a property tax, not a net wealth tax, and does not count under this site's rules.