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07 November 2025

Guatemala announces new temporary residence permit for digital nomads

Effective 8 October 2025, Guatemala introduced a new temporary residence permit for foreign nationals who seek to work remotely from within Guatemala for a company located outside the country. In general, the term "digital nomads" refers to individuals or freelancers who are employed and receive salaries and benefits in one country (i.e., the home country) but work remotely from another country or multiple countries (i.e., the host country/countries). Digital nomads are typically not permitted to earn remuneration in the host country/countries.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2025-2248

 

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