This jurisdiction has evolving or restrictive regulations that require careful compliance. Additional licensing, reporting, or operational constraints may apply.
Guatemala Cryptocurrency Regulatory Overview
Guatemala allows crypto trading with minimal regulations.
Guatemala Blockchain Compliance Requirements
No specific crypto regulations. Central Bank has issued warnings.
Crypto Licensing Requirements in Guatemala
Currently, there are no specific licensing requirements as the sector is unregulated. However, Bill No. 6538, currently under legislative discussion, proposes a mandatory registration requirement with the Superintendencia de Bancos (SIB) for all crypto service providers. These registered entities would be required to comply with KYC/AML, cybersecurity, and user protection regulations.
Cryptocurrency Tax Treatment in Guatemala
No specific crypto tax regime is currently in force. Under general tax law, the government is expected to treat cryptocurrency as a financial asset subject to the standard capital gains tax, which is generally 10% in Guatemala. Bill No. 6538 also addresses the tax treatment of crypto-assets.
Crypto Banking Access in Guatemala
Very limited.
Official Sources & Regulatory References
https://ariaslaw.com/en/new-detail/2494/1/guatemala-has-taken-a-major-step-toward-crypto-regulation, https://www.sib.gob.gt/, https://www.centralamerica.com/living/legal/crypto-taxes-in-central-america/, https://beaumont-capitalmarkets.co.uk/guatemala-expat-crypto-tax-2026-essential-compliance-guide/
AML/CFT requirements may be stringent or evolving. Enhanced due diligence may be required.
Enforcement actions may be unpredictable or strict. Monitor regulatory developments closely.
Disclaimer: This information is provided for general guidance only and should not be considered legal advice. Regulations change frequently. Always consult with qualified legal professionals in the relevant jurisdiction before making business decisions.