Guatemala

Permitted Partly Confirmed Verified August 25, 2026

Private ownership and trading are not generally prohibited, but crypto is not legal tender and there is no comprehensive dedicated VASP licensing regime.

Bank of Guatemala / Superintendency of Banks

Total Laws (incl. applicable EU-wide)

Effective Laws

At a Glance

Is holding crypto allowed?

Allowed

Is crypto trading allowed?

Allowed

Is P2P trading allowed?

Allowed

Are crypto payments allowed?

Allowed

Is crypto legal tender?

Is mining allowed?

Allowed

Is staking allowed?

Allowed

Is DeFi participation allowed?

Allowed

Are stablecoins allowed or regulated?

Restricted

Activity Status Matrix

Activity	Status	Details
Holding Crypto	Allowed	Is holding crypto allowed?
Crypto Trading	Allowed	Is crypto trading allowed?
P2P Trading	Allowed	Is P2P trading allowed?
Crypto Payments	Allowed	Are crypto payments allowed?
Legal Tender	No	Is crypto legal tender?
Mining	Allowed	Is mining allowed?
Staking	Allowed	Is staking allowed?
DeFi	Allowed	Is DeFi participation allowed?
Stablecoins	Restricted	Are stablecoins allowed or regulated?
NFTs	Allowed	Are NFTs allowed or regulated?
Token Launches	Restricted	Are token launches allowed?
Crypto Advertising	Restricted	Is crypto advertising allowed?
Banking Access	Restricted	Do crypto businesses have banking access?

Regulation Overview

Private ownership and trading are not generally prohibited, but crypto is not legal tender and there is no comprehensive dedicated VASP licensing regime. The controlling reference is Official virtual-currency risk notices and general law (Official notices). Bank of Guatemala / Superintendency of Banks is the principal authority identified for the national or regional perimeter. Crypto is not sovereign legal tender; separate securities, payments, foreign-exchange, consumer, sanctions and tax rules may apply according to the token and activity.

Tax Information

Tax treatment in Guatemala depends on the taxpayer, source of income and activity. Disposals, rewards, mining, staking, employment receipts and business use may be treated differently; confirm current rates, valuation rules, reporting and indirect-tax treatment with Superintendency of Tax Administration.

Individual Tax Treatment

Individuals should retain acquisition cost, disposal value, wallet and exchange histories, transaction hashes and local-currency valuations. Check income, capital, wealth, gift, inheritance and foreign-asset reporting rules with Superintendency of Tax Administration.

Business Tax Treatment

Businesses should account for crypto revenue, gains, losses, custody liabilities, payroll and expenses under ordinary company and accounting law. Tax registration, invoices, withholding, VAT or sales tax and cross-border reporting remain separate obligations.

Superintendency of Tax Administration

Business & Licensing

The licensing perimeter is limited, transitional or activity-specific. Obtain written confirmation from Bank of Guatemala / Superintendency of Banks before offering exchange, custody, transfer, payment, token issuance or investment services.

AML / KYC Requirements

Covered firms must apply customer and beneficial-owner identification, risk classification, sanctions screening, transaction monitoring, recordkeeping and suspicious-transaction reporting under national AML/CFT rules.