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Compare only local claims with an official source and current review
No official adoption metric is available for both countries. Legacy estimates, where available, appear below as context only.
Estimated context (not comparable)
Blue and est. indicate a legacy estimate without a verifiable official source. It never creates a winner, bar, or ranking.
The SIB notice says virtual currencies are not legal tender in Guatemala, are not backed by the State, are not foreign currency, and cannot be compelled as payment. It also says that platforms or persons selling and trading virtual currencies in Guatemala are not under SIB surveillance and inspection. We do not treat platform availability as approval or fund protection.
Official source: Superintendencia de Bancos: virtual-currency and cryptocurrency public notice, 19 February 2021
Treatment to verify
Official source: SAT: annual ISR filing period for the applicable taxpayer regime
Mexican financial authorities state that virtual assets are not legal tender or foreign currency. Banxico limits credit institutions and Fintech Institutions to authorized internal operations and bars them from offering public virtual-asset exchange, transmission, or custody. Providers that fall within vulnerable activity have SAT/UIF obligations.
Official source: CNBV, SHCP and Banco de Mexico: virtual-asset notice · Banco de Mexico: Circular 4/2019 · SAT: register a virtual-asset vulnerable activity and submit required information
Tax treatment without a specific crypto regime
Official source: PRODECON: no specific crypto tax regime; conditional goods-disposal interpretation · SAT: 2025 individual annual return filing period
Rate: Verify
Deductible: Verify
Deadline: SAT states that the annual ISR return is filed and paid within the first three months of the year following the period settled, depending on the regime. That deadline alone does not classify a crypto transaction: confirm the regime with SAT before filing.
Official source: SAT: annual ISR filing period for the applicable taxpayer regime
Rate: Verify
Deductible: Verify
Deadline: For individuals required to file for tax year 2025, SAT opened filing during April 2026; file no later than 30 April. Your regime may have a different obligation or deadline.
Official source: PRODECON: no specific crypto tax regime; conditional goods-disposal interpretation · SAT: 2025 individual annual return filing period
Only metrics with a national source per figure
Local primary guidance and current review
Treatment visible only with an official source
Official registers only, where available
Hidden without specific evidence
Review date for each country guide
We show only regulatory and tax claims with local primary guidance and a current review. Adoption metrics require a national source for each figure.
Each visible claim links to its official country source. Adoption links are assigned to the exact metric, not the entire profile.
Each guide shows its next review date. Always confirm your residence, activity, and transaction with the authority or a local professional before filing.
Yes, you can compare any of the 174 countries in our database using the country selectors.
It is an editorial summary of linked primary regulatory guidance. If a current review is unavailable, we show Verify rather than infer a status.
We do not infer rankings. A value appears only when the exact figure has a linked official national source.
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