Guatemala Implements Temporary Emergency Tax Exemption on Fuels

Guatemala's Ministry of Finance has published Decree 22-2026, which was originally published in the Official Gazette on 30 September 2026. The Decree provides for a temporary emergency tax exemption on consumer fuels. This includes an exemption from VAT (IVA) and the Tax on the Distribution of Crude Oil and Petroleum Derived Fuels (Impuesto a la Distribución de Petróleo Crudo y Combustibles Derivados del Petróleo - IDP) on:

• Regular and premium gasoline;
• Diesel and gas oil; and
• Ethanol fuel.…