Guatemala's Temporary Residence for Intellectuals, Researchers, and Scientists enables qualified foreign professionals in academic, scientific, and research fields to live and work in Guatemala. Eligibility is based on professional qualifications and merit rather than an employment relationship with a specific employer. Holders work under a service provision contract or work contract, which allows independent professional activity.
Residence is granted for 1 to 5 years, with options of 1 year (USD 200), 2 years (USD 300), or 3–5 years (USD 500). The maximum continuous temporary residence is 5 years, after which the holder must apply for permanent residence. Extension requires a contract reflecting continuity of service and an updated guarantor certification.
Spouse and children may apply for residency simultaneously with the principal applicant under the 2025 regulations, provided the family relationship is documented. Spouses or declared common-law partners may obtain work authorization through the Permiso de Trabajo para Acompañantes.
Guatemala applies a territorial tax system: only income generated from sources within Guatemalan territory is subject to income tax. Income for services rendered within Guatemala is considered Guatemalan-source income and subject to applicable tax rates (5%, 7%, or 25% depending on the nature of the income). Foreign-source income is not taxed.
Schedule an appointment through the IGM online services portal (servicios.igm.gob.gt). Present required documents at the IGM information desk with payment of the USD 25 filing fee. The application proceeds through review stages: pending assignment, under analysis, request for clarification (if needed), pending authorization, and notification appointment.
At the notification appointment, present the payment receipt and proof of domicile, and complete biometric data collection. Under the 2025 reforms (Acuerdo IGM-017-2025), the Municipal Tax Receipt (Boleto de Ornato) is no longer required at the resident-registration step. A Guatemalan guarantor (garante) is still required for this category. The IGM conducts mandatory on-site field verifications for all residence cases.
The 2025 regulatory reforms (Acuerdo IGM-016-2025, effective October 2025) simplified several requirements: criminal record coverage reduced from 5 to 2 years, criminal records accepted from embassies and consulates, simultaneous processing of dependant applications, and simplified guarantor documentation (SAT tax declarations replace financial statements). The guarantor requirement itself was not abolished — only the notarial act of guarantor constitution was removed, with the guarantee now accredited through the guarantor certification. The companion Acuerdo IGM-017-2025 eliminated the Municipal Tax Receipt (Boleto de Ornato) from the resident-registration process.