Guatemala's Temporary Residence for Workers with Foreign Employer (Residencia Temporal para Trabajadores Migrantes con Empleador Extranjero) allows foreign nationals employed by companies outside Guatemala to live in the country while working remotely. Introduced in October 2025 as part of a major overhaul of Guatemala's immigration framework, this program specifically targets remote workers, digital nomads, and professionals employed by foreign entities. With a relatively low income threshold of USD 2,000 per month and permits lasting up to 5 years, it is one of the most accessible and long-duration remote work residence options in Central America.
The residence permit is available for 1 year, 2 years, or 3-5 years. The maximum continuous temporary residence period is 5 years, after which the holder must apply for permanent residence. Extensions must be requested at least 30 days before the current residence expires, with full documentation resubmitted.
Temporary residents must complete a mandatory annual data update (actualizacion anual de datos) with the Subdireccion de Extranjeria, presenting documents that confirm the continuing basis for residence. Failure to comply with this obligation prevents the possibility of extending the residence. This annual update can now be initiated online by emailing [email protected].
Spouse and children may apply for residency simultaneously with the principal applicant, provided the family relationship is documented. This is a significant improvement over the previous system, which required sequential processing. The income threshold increases from USD 2,000 to USD 3,000 per month when accompanied by dependants. Dependants receive work authorization through the Permiso de Trabajo para Acompanantes category, allowing spouses or partners to engage in dependent employment in Guatemala.
Guatemala applies a territorial tax system: only income generated from sources within Guatemalan territory is subject to income tax. Income earned from foreign employers for services rendered remotely is generally not considered Guatemalan-source income. However, depending on the nature and source of earnings, income could potentially be subject to taxation at rates of 5%, 7%, or 25%, so individual professional assessment is recommended.
Applications are submitted through the IGM online services portal (servicios.igm.gob.gt) for appointment scheduling, document upload, and case tracking. The IGM has expanded its online services for foreign residents, enabling data updates, payment orders for annual fees, and certifications to be processed remotely via email.
At the scheduled appointment, documents are presented in a red folder at the IGM information desk with payment of the USD 25 filing fee. The application proceeds through several stages: pending assignment, under analysis, request for clarification (if needed), pending authorization, and appointment for residence notification.
Upon approval, the applicant receives a notification email with a date for the residence notification appointment. At this appointment, the applicant must present a Municipal Tax Receipt (Boleto de Ornato), payment receipt for the residence fee, and proof of domicile (utility bill or rental contract), and complete biometric data collection. The IGM is currently modernizing its migration control systems with an Automated Biometric Identification System (ABIS), which may update biometric procedures in the future.
Fees:
Unlike workers with Guatemalan employers, those with a foreign employer do not need a Guatemalan guarantor or a work permit from the Ministry of Labour.