---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "central_america", "gafilat", "restricted"]
aliases: ["GT", "GTM"]
created: 2026-09-14
updated: 2025-06-01
compile_into: ["[[country--guatemala]]"]
sources:
  - name: "Superintendencia de Bancos Guatemala"
    url: "https://www.sib.gob.gt"
    type: "official"
  - name: "Consortium Legal - Decree 15-2026 and virtual asset service providers"
    url: "https://consortiumlegal.com/en/2026/09/29/virtual-asset-service-providers-decree-15-2026-guatemala"
    type: "secondary"
---

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

> Guatemala has no crypto licensing law, and the Superintendencia de Bancos and Banco de Guatemala have warned about crypto risks. Decree 15-2026, the new AML/CFT law, made virtual asset service providers obligated persons that must register with the SIB through the Special Verification Office (IVE) and apply due diligence and suspicious transaction reporting.

## 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 licensing law; Decree 15-2026 (AML/CFT law) makes virtual asset service providers obligated persons registered with the SIB through the IVE |
| 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 high electricity costs relative to regional peers. Infrastructure is moderate with some limitations in data center capacity and internet speed.

## Geopolitics

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

## Enforcement

Consumer warnings issued.

## CBDC

| Field | Value |
|-------|-------|
| Status | research |
| Name | iQuetzal |
| Authority | Bank of Guatemala |
| Type | retail |

## FAQ

### Is cryptocurrency legal in Guatemala?

Guatemala has no crypto licensing law, and the Superintendencia de Bancos and Banco de Guatemala have warned about crypto risks. Decree 15-2026, the new AML/CFT law, made virtual asset service providers obligated persons that must register with the SIB through the Special Verification Office (IVE) and apply due diligence and suspicious transaction reporting.

### What is the FATF status of Guatemala?

Guatemala is classified by FATF as: partially_compliant.

### What is the AML/KYC regime in Guatemala?

KYC is mandatory for crypto businesses.

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-09-14.*

**Sources:**
- [Superintendencia de Bancos Guatemala](https://www.sib.gob.gt)
- [Consortium Legal - Decree 15-2026 and virtual asset service providers](https://consortiumlegal.com/en/2026/09/29/virtual-asset-service-providers-decree-15-2026-guatemala)