#Guatemala 🇬🇹 #BDS_LaborAlert: Income Tax Reform on Salaries Introduces Significant Changes for Employers and Employees
On April 28 of the current year, the Congress of the Republic of Guatemala approved Decree 13-2026, which amends various provisions of the Tax Update Act (Decree 10-2012) regarding Income Tax (Impuesto Sobre la Renta – ISR) applicable to income from subordinate employment.
