Although among Guatemalans it is common to talk about decal cost or value of the sticker, an expression that became popular because years ago the physical badge had to be placed on the vehicle’s glass, in reality the payment corresponds to the Tax on Vehicle Circulation (ISCV), whose value is calculated by the Superintendence of Tax Administration (SAT).
In accordance with article 29, literal a), of Decree 70-94, Law on the Tax on the Circulation of Land, Maritime and Air Vehiclesthe deadline to pay the road tax is he July 31 of each year.
Although on previous occasions the Congress of the Republic has approved decrees to extend the payment termso far there is no initiative presented that would allow extending the deadline for payment corresponding to 2026.
As confirmed to this medium, the Directorate of Social Communication of the Congress of the Republic: “to date no file has been filed aimed at promoting an extension of the deadline.”
The extensions have been exceptional
In previous years, the Legislature approved temporary decrees to extend the tax payment period. These measures were called “Temporary Law to extend the Deadline for the Payment of the Land Vehicle Circulation Tax”. However, during the last decade only two extensions have been approved.
The first occurred in 2020when Congress authorized extending the payment until the October 31with the aim of alleviating the economic difficulties caused by the coronavirus pandemic. covid-19.
Subsequently, in 2024 A new extension was approved until September 30. On that occasion, the Public Finance and Currency Commission argued that the measure sought to support vehicle owners in the face of the economic effects arising from the post-pandemic period by the coronavirus, as it was also named.
In 2025 also presented an initiative promoted by a group of deputies in mid-June. However, the file was sent to the Public Finance and Currency Commission, but It did not advance nor was it known by the plenary session before July 31, so the deadline remained unchanged.
In the absence of new proposals, everything indicates that in 2026 the normal application of the law will return, and there will be no extension of the deadline to cancel the circulation tax on land, sea and air vehicles.
When is the 2026 sticker paid in Guatemala?
As July approaches, many vehicle owners include the payment of the Vehicle Circulation Tax (ISCV).
In accordance with article 29 of Decree 70-94, vehicle owners can pay this tax from the January 1 and have a maximum date of July 31 of each year. After that period, fines and interest for late payment.
How much is the 2026 circulation sticker worth?
The superintendence of Tax Administration determines the value of the Vehicle Circulation Tax based on the make, line, model and year of manufacture of the vehicle.
Once payment has been made, the SAT update the circulation card and the corresponding decal, documents that must be presented by the owners during checkpoints and operations by the authorities and that have valid until July 31, 2027in this case.
In November 2025, the SAT published the table of taxable values which serves as a reference to determine the tax corresponding to the year 2026.
How to pay the 2026 sticker?
Taxpayers have several options to make the payment of the road tax.
Among them are:
Before making the payment, the owner must complete the SAT-4091 form, corresponding to the Vehicle Circulation Tax for land vehiclesa procedure that can be carried out through the Virtual Agency of the Superintendence of Tax Administration (SAT).
How do you know how much you should pay?
There are two ways to know the amount of the road tax 2026:
- Enter the SAT Virtual Agency and generate the payment form. The system will automatically display the corresponding value.
- Consult the table of taxable values published by the SAT, locating the vehicle according to brand, line, model and year of manufacture. Subsequently, the 50% reduction established in article 5 of Decree 1-2013 must be applied.
In this way, each owner can determine the amount they must pay to keep their vehicle’s circulation documentation current during 2026.