Guatemala
Professional services income, typically at the 7% flat optional regime or 5-7% general regime. Guatemala is territorial, but services rendered from within the country are Guatemalan-source and taxable; crypto is ordinary income, not exempt gains.
Self-employment/professional services income; territorial.
5-7% (general progressive) or a 7% flat optional simplified regime on gross professional income.
IGSS contribution ~4.83% (deductible); no large mandatory social charge for pure independent foreign earners.
Territorial ISR; choice of optional simplified (7% on gross) vs general (5% up to GTQ 300k, 7% above, net basis).
No specific crypto tax law; USDC payout is ordinary professional income; services rendered from within the country are Guatemalan-source and taxable.