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; Bill 6538 pending |
No crypto licensing. Banguat has issued multiple warnings about crypto risks.
Consumer warnings issued.
| Status | Research |
| Name | iQuetzal |
| Issuing Authority | Bank of Guatemala |
| Model | retail |
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | partially_compliant |
| FATF Body | GAFILAT |
| Suspicious-Activity Reporting | Yes |
Status: Unclear
No regulation.
Status: no_rules
No framework.
Status: no_rules
No regulation.
| Legal | No |
| Electricity Cost | $0.12/kWh |
| Renewable Energy | 60% |
| Infrastructure | fair |
Mining is restricted due to regulatory uncertainty and high electricity costs relative to regional peers. Infrastructure is moderate with some limitations in data center capacity and internet speed.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 25/100 |
| Banking Access | restricted |
| Sanctions Program Active | No |
Risk Factors
Guatemala faces moderate political stability challenges with corruption and organized crime impacting business environment. No international sanctions apply, but banking access for crypto firms is restricted due to regulatory concerns.
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.
Guatemala is classified by FATF as: partially_compliant.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-14 · Data source: Soken Crypto Legal Map
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