Americas Tax Cards 2026

A summary of tax facts of countries/territories in the Central & South America region.

This publication has been prepared for the purpose of quick information dissemination. Its contents should not be used as a basis for advice or formulating decisions under any circumstances.

Countries and contributing firms:

• Bolivia – Maldonado
• Chile – Kam Auditores Consultores Ltda
• Colombia – Big Group Consultores SAS
• Costa Rica – Aureo Advisors
• Ecuador – Nexo Auditores Nexaudit Cia. Ltd.
• Guatemala – Panchita Aguirre De Kaehler y Asociados
• Honduras – Delgado Maradiaga y Asociados
• Mexico – Rangel, Castillo, Carrillo, Rodríguez y Asociados, S.C
• Panama – Correa Leon y Asociados- Auditores, S.C
• Venezuela – Jiménez Rodríguez & Asociados