---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "central_america", "gafilat", "restricted"]
aliases: ["GT", "GTM"]
created: 2026-04-13
updated: 2025-06-01
compile_into: ["[[country--guatemala]]"]
sources:
  - name: "Superintendencia de Bancos Guatemala"
    url: "https://www.sib.gob.gt"
    type: "official"
---

# 🇬🇹 [[country--guatemala|Guatemala]] (GT) — Crypto Regulation

> 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.

## Overview

| Field | Value |
|-------|-------|
| Status | Restricted |
| Risk Score | 55/100 (High Risk) |
| Enforcement Level | Low |
| Region | [[domain--central-america|central america]] |
| Currency | [[entity--gtq|GTQ]] |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 10% CGT on asset disposals |
| Capital Gains (Corporate) | 25% corporate tax |
| VAT on Crypto | No |
| Mining Tax | No specific guidance |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |

No crypto-specific tax guidance. General 10% CGT may apply.

## Licensing

| Field | Value |
|-------|-------|
| Required | No |
| Regulator | [[entity--sib|SIB]] / Banguat |
| Framework | No crypto framework; SIB/Banguat warnings |
| Ease | N/A |
| Cost | N/A |
| Timeline | N/A months |

No crypto licensing. Banguat has issued multiple warnings about crypto risks.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | partially_compliant |

## DeFi

**Status:** Unclear

No regulation.

## Stablecoins

**Status:** no_rules

No framework.

## NFTs

**Status:** no_rules

No regulation.

## Mining

| Field | Value |
|-------|-------|
| Legal | No |
| Electricity Cost | $0.12/kWh |
| Renewable Energy | 60% |
| Climate | tropical |
| 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.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 25/100 |
| Ease of Business | difficult |
| Internet Freedom | partly_free |
| Banking Access | restricted |

## Enforcement

Consumer warnings issued.

## CBDC Status: none

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [Superintendencia de Bancos Guatemala](https://www.sib.gob.gt)