Temporary Residence for Investors

Guatemala's Temporary Residence for Investors (Residencia Temporal para Inversionistas) allows foreign nationals who make qualifying investments of at least USD 100,000 in the country to obtain temporary resident status for up to five years. Established under Article 75(d) of the Codigo de Migracion (Decreto No. 44-2016), with implementing regulations under the Reglamento de Residencias Guatemaltecas (most recently updated by Acuerdo IGM-016-2025, effective October 2025), the program is administered by the Instituto Guatemalteco de Migracion (IGM). It targets foreign investors who participate in commercial enterprises or acquire movable or immovable property in Guatemala.

• Minimum investment of USD 100,000 in Guatemala
• Investment must be through participation in one or more commercial entities (sociedades mercantiles) and/or acquisition of movable or immovable property
• Documentary evidence that the investment originates from legitimate sources
• No specific educational or professional qualifications required
• Criminal record certificate from country of origin, covering the last 2 years
• A Guatemalan guarantor (garante guatemalteco) is required; a guarantor may not support more than three applicants simultaneously

• Completed application form (Solicitud de Residencia Temporal para Inversionistas)
• Valid passport (original and notarized copy)
• Notarial deed of sworn declaration (acta notarial de declaracion jurada) detailing the economic activity and estimated duration of stay
• Documentary proof that the investment exceeds USD 100,000
• Proof of participation in commercial entities and/or acquisition of property
• Guatemalan guarantor with updated guarantor certificate and sworn declaration
• Criminal record certificate (2-year history under current regulations)
• All foreign documents must be apostilled or legalized

The residence permit may be granted for up to 5 years as authorized by the IGM. Extension requests must be filed at least 30 days before expiration and require a notarial deed confirming continuity of economic activity, plus documentation proving the ongoing utility and benefit of the investment. After 5 consecutive years of temporary residency, investors may apply for permanent residence under Article 78 of the Migration Code, provided they demonstrate continuity of their investment.

Consanguineous family members within defined degrees of kinship may apply as dependants, including common-law partners (uniones de hecho). Dependants must present a notarial affidavit describing the activities they will carry out in the country. Under the 2025 regulations, dependant applications may be submitted simultaneously with the principal applicant. When investors transition to permanent residency, their dependants may also be included.

Guatemala operates a territorial tax system where only Guatemalan-source income is taxed. Individuals residing 183 or more days per year are considered tax residents. Personal income tax rates are 5% on annual income up to GTQ 300,000 and 7% on income above that threshold. Capital gains on Guatemalan-source assets are taxed at 10%. Foreign-source income, including capital gains from abroad, is not taxed.

Applications are submitted in person at IGM offices in Guatemala City. Online services are available for appointment scheduling, status consultation, and notifications through the IGM website. Processing typically takes 3 to 6 months from submission.

Fees:

• Application filing fee: USD 25
• Additional fees apply for the specific residency category

Temporary residents should maintain physical presence in Guatemala: at least 21 days during the first year and 28 days during subsequent years. Residents have the right to unrestricted entry and exit during the validity period of their residency. Files that remain inactive at the IGM for 6 or more months will be archived, and reactivation requires payment of fines.