
Recent Developments
Between January and May 2026, Guatemala completed elections for several key state institutions, including the Supreme Electoral Tribunal, Constitutional Court, Attorney General’s Office, and the University of San Carlos. Although the processes followed the constitutional timetable and produced more pluralistic outcomes than previous cycles, entrenched political networks continued to influence appointments. The end of Consuelo Porras’s tenure as Attorney General marked a significant positive shift, as her successor began restructuring the Public Prosecutor’s Office, reviewing senior appointments, reassigning personnel, dismantling units linked to politically motivated prosecutions, and reassessing cases against justice officials, journalists, human rights defenders, and anti-corruption actors.
By contrast, the reelection of the University of San Carlos rector was widely viewed as a setback for university autonomy. Peaceful student protests escalated into clashes after intervention by violent pro-reelection groups. Dissenting students reportedly faced harassment and retaliation, including the disappearance of academic records.
In addition, in June 2026, Guatemala enacted Decree No. 15-2026, the Comprehensive Law for the Prevention and Suppression of Money Laundering, Other Assets, and the Financing of Terrorism. The law adopts a risk-based approach, strengthens due diligence and beneficial ownership requirements, creates CONCLAFT, and increases penalties for noncompliance. NPOs are not currently reporting entities, although CONCLAFT may add new categories in the future. The law enters into force in September 2026.
While we aim to maintain information that is as current as possible, we realize that situations can rapidly change. If you are aware of any additional information or inaccuracies on this page, please keep us informed; write to ICNL at ngomonitor@icnl.org.
Introduction
Guatemala’s civil society has shown considerable resilience and remains an important vehicle for citizen engagement, advocacy, and community support. Recently, CSOs have been actively involved in monitoring, advocacy, public communication, and the development of policy proposals intended to promote the selection of public officials with the necessary qualifications, competence, and integrity. They also seek to ensure that appointment processes comply with standards of transparency and accountability.
Guatemala’s legal system is rooted in the civil law tradition. The Constitution guarantees the freedoms of association, assembly, and expression. In practice, however, the exercise of these rights is often constrained by bureaucratic obstacles, restrictive interpretations of the law, and the risk of harassment or criminalization, particularly in connection with advocacy on politically sensitive issues.
Although the democratic transition in 2023 did not produce significant changes to the legal framework governing civil society organizations, it contributed to a more favorable operating environment. The current administration has also introduced several notable initiatives. The most important one was the Public Policy for the Protection of Human Rights Defenders, which represents a significant step toward strengthening the institutional framework for the protection of civic space and fundamental rights.
Civic Freedoms at a Glance
| Organizational Forms | Associations, foundations, and non-governmental organizations (NGOs) are the most common legal forms for nonprofit organizations. However, Guatemalan law recognizes as many as 14 different types of CSOs. |
| Registration Body | Registry of Legal Entities (REPEJU), in addition to registries maintained by municipalities for local organizations. |
| Approximate Number | Associations: 16,470 Foundations:1002 NGOs: 2754 [Source: REPEJU, March 2026, Informa] |
| Barriers to Formation | An NGO is required by law to have a minimum of 7 founding members. The NGO Law limits foreign membership in NGOs to no more than 25 percent of members, and they must be residents of Guatemala. |
| Barriers to Operations | The government has broad supervisory powers over all CSOs. CSOs must report the receipt of foreign donations to the Ministry of Foreign Affairs. Civil society activists face threats, harassment, stigmatization and violent attacks, and in some cases, assassination. |
| Barriers to Resources | There are no significant barriers to the receipt of foreign or domestic resources. CSOs must report the receipt of foreign donations to the Ministry of Foreign Affairs and the Tax Authority (Superintendencia de Administración Tributaria). |
| Barriers to Expression | While there are no legal restrictions on speech or advocacy, in practice, individuals, activists, and organizations engaging in politically sensitive or controversial advocacy face threats, harassment, and violent attacks. Some journalists have also faced criminal charges. |
| Barriers to Assembly | The law imposes fines for blocking roads. Law enforcement has used excessive force in response to peaceful demonstrations. In 2024, the Semilla Party—through which the current president came to power—was dissolved by court order, a move that was interpreted by the Inter-American Commission on Human Rights as one of the most serious violations of the freedom of association and political rights. Indigenous leaders are currently in prison on terrorism charges for their peaceful protest activities in defense of democracy in 2023. |
Legal Overview
RATIFICATION OF INTERNATIONAL AGREEMENTS
| Key International Agreements | Ratification* |
|---|---|
| International Covenant on Civil and Political Rights (ICCPR) | 1992 |
| Optional Protocol to ICCPR (ICCPR-OP1) | 2000 |
| International Covenant on Economic, Social, and Cultural Rights (ICESCR) | 1998 |
| Optional Protocol to ICESCR (Op-ICESCR) | No |
| International Convention on the Elimination of All Forms of Racial Discrimination (ICERD) | 1983 |
| Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) | 1982 |
| Optional Protocol to the Convention on the Elimination of Discrimination Against Women | 2002 |
| Convention on the Rights of the Child (CRC) | 1990 |
| International Convention on the Protection of the Rights of All Migrant Workers and Members of their Families (ICRMW) | 2003 |
| Convention on the Rights of Persons with Disabilities (CRPD) | 2009 |
| Key Regional Agreements | Ratification |
|---|---|
| American Convention on Human Rights | 2000 |
| Inter-American Convention to Prevent and Punish Torture | 1986 |
| Additional Protocol to the American Convention on Human Rights in the Area of Economic, Social and Cultural Rights (“Protocol of San Salvador”) | 2000 |
| Inter-American Convention on the Prevention, Punishment, and Eradication of Violence against Women (“Convention of Belém do Pará”) | 1995 |
| Inter-American Convention on Forced Disappearance of Persons | 1999 |
| Inter-American Convention on the Elimination of All Forms of Discrimination Against Persons with Disabilities | 2002 |
| Inter-American Convention Against Corruption | 2001 |
* Category includes ratification, accession, or succession to the treaty
CONSTITUTIONAL FRAMEWORK
The Political Constitution of the Republic of Guatemala, 1985, regulates the right of assembly and demonstration, the right of association, the freedom of expression of thought, and the pre-eminence of international law, among others.
Article 33: Right of Assembly and Demonstration [Manifestación]
The right of peaceful assembly without weapons is recognized. The rights of assembly and of public demonstration may not be restricted, diminished, or restrained; and the law shall regulate them with the sole purpose of guaranteeing the public order. Religious processions outside of churches are permitted and regulated by law. For the exercise of these rights, prior notification by the organizers before the competent authority will suffice.
Article 34: Right of Association
The right of free association is recognized. No one is obligated to associate [with] or to form part of mutual-interest [autodefensa] or similar groups or associations. The case of professional associations is excepted.
Article 35: Freedom of Expression of Thought
The expression of thought through any means of dissemination, without censorship or prior permission, is free. This constitutional right may not be restrained by [the] law or by any governmental provision. [The person] who by using the freedom should fail to respect private life or morals, will be held responsible in accordance with the law. Whoever may feel offended has the right of publication of his [or her] defense, clarifications, and rectifications.
The publications which contain denunciations, criticisms, or accusations [imputaciones] against functionaries or public employees for actions conducted in the performance of their duties[,] do not constitute a crime or a fault.
The functionaries and [the] public employees can request a tribunal of honor, composed in the form determined by the law, to declare that the publication that affects them is based on inaccurate facts or that the charges made against them are unfounded. A court ruling [fallo] that vindicates the offended, must be published in the same media of social communication where the accusation appeared.
The activity of the means of social communication is of public interest and in no case may they be expropriated. They may not be closed, attached [embargados], interfered with, confiscated, or seized [decomisados], nor may the enterprises, plants, equipment, machinery, and gear [enseres] of the means of communication be interrupted in their functioning, for faults or crimes in the expression of thought.
The access to the sources of information is free and no authority may limit this right.
The authorization, limitation or cancellation of the concessions granted by the State to persons may not be used as elements of pressure or duress [coacción] to limit the exercise of the freedom of expression of thought.
A jury will take exclusive cognizance of the crimes or faults to which this Article refers.
Everything that relates to this constitutional right is regulated in the Constitutional Law for the Expression of Thought [Ley Constitucional de Emisión del Pensamiento].
The owners of the means of social communication must provide socio-economic coverage to their reporters, through the contracting of life insurance.
Article 44: [The] Rights Inherent to the Human Person
The rights and [the] guarantees granted by the Constitution do not exclude others that, even though they are not expressly mentioned in it, are inherent to the human person.
The social interest prevails over the individual [particular] interest.
The laws and the government provisions or [those of] any other order that reduce, restrict, or distort the rights guaranteed by the Constitution are void ipso jure.
Article 45: Action Against Offenders [Infractores] and Legitimacy of Resistance
The action to prosecute the violators of human rights is public and may be exercised through a simple denunciation, without any guarantee or formality whatsoever. The resistance of the people for the protection and defense of the rights and guarantees granted in the Constitution is legitimate.
Article 46: Preeminence of [the] International Law
The general principle that within matters of human rights, the treaties and agreements approved and ratified by Guatemala, have preeminence over the internal law is established.
Article 149: International Relations
Guatemala shall conduct its relations with other States in accordance with international principles, rules, and practices, with the aim of contributing to the maintenance of peace and freedom, the respect for and defense of human rights, the strengthening of democratic processes, and international institutions that ensure mutual and equitable benefit among States.
NATIONAL LAWS, POLICIES, AND REGULATIONS
Civil Laws
- Constitución de la República de Guatemala
- Código Civil
- Código Penal
- Decree 02-2003, LAW ON NON-GOVERNMENTAL ORGANIZATIONS FOR DEVELOPMENT
- CODIGO PROCESAL CIVIL Y MERCANTIL
- DECRETO 119-96 *
- DECRETO NUMERO 1575
- Código Procesal Penal
- DECRETO NUMERO 12-2002
- DECRETO NUMERO 1-86
- LEY DE MIGRACIÓN
- LEY DEL ORGANISMO JUDICIAL
- Ley de Orden Público
- LEY ORGANICA DE LA CONTRALORIA GENERAL DE CUENTAS
- LEY DE PROBIDAD Y RESPONSABILIDADES DE FUNCIONARIOS Y EMPLEADOS
- Ley de Emisión del Pensamiento
- CÓDIGO DE SALUD
- LEY ELECTORAL Y DE PARTIDOS POLÍTICOS
- LEY DEL ARBITRIO DE ORNATO MUNICIPAL
- DECRETO NUMERO 22-2008
- DECRETO NÚMERO 32-2006
- ACUERDO NUMERO 001-2007
- DECRETO NUMERO 40-94
- Decree 5-2021, Law on the Simplification of Administrative Requirements and Procedures
- Government Decree 157-2021, Regulations of the Law on Non-Governmental Organizations for Development
- Government Decree 86-2006, Regulations of the Law to Prevent and Suppress the Financing of Terrorism
- Public Policy for the Protection of Human Rights Defenders in Guatemala 2025-2035
Tax Laws
- Decreto 26-92 Ley del ISR Actualizada hasta el decreto 04-2012 – Vigente hasta 31/12/2012
- Ley del IVA Actualizada hasta el decreto 04-2012 – Ley no vigente
- Decreto 27-92 Ley del IVA actualizada hasta decreto 10-2012 – Vigente desde 05/03/2012
- Código Tributario
- Decreto 10-2012 Ley de Aduanas, Ley ISR, Ley Primera Matricula
- Decreto 4-2012 Ley Antievasión II
- Reglamento de la Ley del IVA
- Reglamenteo de la Ley del ISR
- Fortalecimiento de la administración tributaria Decreto 20-2006
- Código de Comercio
- DECRETO NÚMERO 37-92
- ISO DECRETO NÚMERO 73-2008
- Ley de Tabacos y sus Productos
- ACUERDO GUBERNATIVO No. 425-2006
- ACUERDO GUBERNATIVO NÚMERO 205-2004
- DECRETO NÚMERO 21-04
- ACUERDO GUBERNATIVO NÚMERO 120-2002
- DECRETO NUMERO 09-2002
- DECRETO NÚMERO 79-2000
- DECRETO NÚMERO 44-2000
- DECRETO NÚMERO 1- 98
- DECRETO NÚMERO 26-95
- ACUERDO GUBERNATIVO NÚMERO 111-95
- DECRETO NÚMERO 70-94
- CUERDO GUBERNATIVO NÚMERO 663-2005
- DECRETO NUMERO 38-92
- ACUERDO GUBERNATIVO NÚMERO 737-92
- Ley de Mineria
- DECRETO NUMERO 529
- LEY DEL ORGANISMO EJECUTIVO
- CODIGO DE NOTARIADO
- DECRETO NUMERO 74-2008
- ACUERDO GUBERNATIVO No. 137-2009
- DECRETO NUMERO 18-2008
- DECRETO NÚMERO 9-2009
- DECRETO NÚMERO 22-2008
- DECRETO NÚMERO 28-2010
- DECRETO NÚMERO 27-2003
- DECRETO NUMERO 33-98
- ACUERDO GUBERNATIVO No. 86-2006
- DECRETO NÚMERO 58-2005
- DECRETO NÚMERO 118-2002
- DECRETO NÚMERO 67-2001
- DECRETO NÚMERO 49-98
- DECRETO NÙMERO 100-96
- DECRETO NÚMERO 26-97
- DECRETO NUMERO 57-2000
- DECRETO NUMERO 33-2006
- ACUERDO GUBERNATIVO NÚMERO 213-2013
Criminal Laws
- CÓDIGO PENAL
- CÓDIGO PROCESAL PENAL
- LEY CONTRA LA DEFRAUDACIÓN Y CONTRABANDO ADUANEROS
- DELITO ECONÓMICO ESPECIAL
- LEY FORESTAL
- LEY DE ARMAS Y MUNICIONES
- LEY CONTRA LA NARCOACTIVIDAD
- LEY CONTRA LA DELINCUENCIA ORGANIZADA
- LEY DE EXTINCIÓN DE DOMINIO
- LEY PARA PREVENIR, SANCIONAR Y ERRADICAR LA VIOLENCIA INTRAFAMILIAR
- LEY CONTRA EL FEMICIDIO Y OTRAS FORMAS DE VIOLENCIA CONTRA LA MUJER
- LEY CONTRA LA VIOLENCIA SEXUAL, EXPLOTACIÓN Y TRATA DE PERSONAS
- LEY CONTRA LA CORRUPCIÓN
- LEY DE EQUIPOS TERMINALES MÓVILES
- LEY PARA LA PROTECCIÓN DE SUJETOS PROCESALES Y PERSONAS VINCULADAS A LA ADMINISTRACIÓN DE JUSTICIA PENAL
- LEY NACIONAL DE ADUANAS
- LEY ORGÁNICA DEL INSTITUTO PARA LA ASISTENCIA Y ATENCIÓN A LA VÍCTIMA DEL DELITO
- LEY PARA LA PROTECCIÓN DEL PATRIMONIO CULTURAL DE LA NACIÓN
- LEY DE CONTRATACIONES DEL ESTADO
- LEY DE MIGRACIÓN
- LEY DEL RÉGIMEN PENITENCIARIO
- LEY DE IMPLEMENTACIÓN DEL CONTROL TELEMÁTICO EN EL PROCESO PENAL
- Decree 15-2026, Comprehensive Law for the Prevention and Suppression of Money Laundering, Other Assets, and the Financing of Terrorism
Other Types of Laws
PENDING REGULATORY INITIATIVES
In 2024, a group of CSOs worked with several legislators to introduce Bill 6477, which would create a new regulatory framework for CSOs and repeal the current NGO-D Law (as amended by Decree 4-2020). The bill is still under consideration.
Please help keep us informed; if you are aware of other pending initiatives, write to ICNL at ngomonitor@icnl.org.
Legal Analysis
ORGANIZATIONAL FORMS
Civil society organizations (CSOs) in Guatemala most commonly take one of three legal forms: associations, foundations, or non-governmental organizations (NGOs). Each is regulated under different legal provisions.
Civil society organizations (CSOs) in Guatemala most commonly take one of three legal forms: associations, foundations, or non-governmental organizations (NGOs). Each is regulated under different legal provisions.
- Associations are governed by Article 15 of the Civil Code. They are not-for-profit entities formed to advance political, social, cultural, professional, religious, or other common interests. Trusts and committees created for social or public benefit are also treated as associations.
- Foundations, regulated under Article 20 of the Civil Code, are created through a public deed or testament. They must be established with a dedicated set of assets and a defined purpose. The Public Prosecutor’s Office oversees foundations to ensure that assets are used in accordance with the founder’s intent.
- Non-Governmental Organizations (NGOs) are defined in the Law of Non-Governmental Organizations for Development (Decree 02-2003, known as the NGO-D Law) and the reforms contained in Congressional Decree 4-2020 (Ley de Organizaciones No Gubernamentales para el Desarrollo). NGOs are non-profit entities dedicated to cultural, educational, sports, social, charitable, or development-related purposes. Article 12 of the law allows foreign non-profit entities to validate their incorporation in the Guatemalan legal system.
Other CSO legal forms recognized in Guatemalan law include: - civil society organizations (a non-profit professional entity governed by the Civil Code);
- committees for recreational or social welfare projects at the local level;
- boards of trustees (patronatos);
- professional associations (colegios profesionales);
- labor unions;
- neighborhood associations;
- community development associations;
- indigenous communities;
- Municipal Development Councils and Community Development Councils;
- Educational Committees;
- School Boards (Juntas Escolares), and
- political associations (asociaciones políticas) for the dissemination and study of electoral matters.
PUBLIC BENEFIT STATUS
Guatemalan law provides several tax benefits for not-for-profit entities. Under the Tax Law (Decree 10-2012, Article 11), organizations are exempt from income tax if they pursue purposes of “welfare, charity, beneficence, education and instruction, science, literature, arts, political, professional, unions, sports, religious, culture or development of Indigenous communities and those of culture.” This exemption applies only to income used for these purposes and not distributed to members, either directly or indirectly. Revenue generated through economic activities, such as commerce, agriculture, financing, or services, is taxable and must be reported in annual tax filings.
To be certified as “tax-exempt,” an organization must:
- Have a constitution notarized as a public deed;
- Be registered with the Registry of Legal Entities;
- Be registered with the Tax Administration Agency (Superintendencia de Administración Tributaria or SAT);
- Meet the minimum membership requirements for its organizational type; and
- Have a not-for-profit purpose.
To receive tax-deductible donations, an association, foundation, or other eligible entity must be duly constituted and registered as a tax-exempt organization with the SAT. Once the organization is registered with the SAT, it receives a “Resolution” confirming its tax-exempt status (Tax Law Regulations, Article 31). Local partners report that the Resolution is generally granted within one week.
The Value Added Tax (Decree 27-92, Ley del Impuesto al Valor Agregado) designates associations, foundations, and educational, cultural, social, and religious entities that are legally registered as exempt from VAT. It also exempts membership fees paid to associations, social, professional, cultural, scientific, educational, and sports institutions, as well as professional associations and political parties, from taxation (Articles 7, 9 and 10).
PUBLIC PARTICIPATION
The institutionalization of forums for discussion, dialogue, proposal-making, and consultation between the government and civil society was a prominent trend following the signing of the 1996 Peace Accords. As a result, Guatemalan law has provided for civil society participation in a wide range of councils and working groups in charge of the design or monitoring of public policies.
Participation is, however, severely limited by the high risk of criminalization faced by civil society, which has been used as a mechanism of persecution by anti-democratic actors and co-opted institutions. The Inter-American Commission on Human Rights (IACHR) noted in its 2025 country report that criminalization is a widespread practice in the country, made possible by the coordination of the Public Prosecutor’s Office, certain sectors of the judiciary, and other actors who manipulate the judicial system with the aim of perpetuating impunity and corruption.
The Constitution of Guatemala contains several provisions supporting public participation:
- Article 30 guarantees that administrative acts are public and entitles any interested party to request reports, copies, or certifications related to proceedings.
- Article 98 guarantees community participation in the planning, execution, and evaluation of health programs.
- Articles 173 and 280 require that reforms of special significance be ratified through popular consultation through a process initiated by the President or Congress and regulated by the Supreme Electoral Tribunal.
Beyond the Constitution, the Law on Urban and Rural Development Councils aims to involve citizens in decision-making process. Article 26 requires consultations with Indigenous peoples (Maya, Xinca, and Garífuna), but only if a specific law regulating the consultation of Indigenous peoples is enacted, which has not yet happened. Government efforts to promote awareness and use of the Law and opportunities for participation remain limited.
Decree 4-2020 to Amend the Law of Non-Governmental Organizations for Development (NGO-D Law) allows the government to suspend CSO activities if funding is deemed to “disrupt public order”—a vague concept often used to suppress dissent. Critics, including civil society groups and international bodies, argue that the law grants excessive discretionary power to the executive. The Constitutional Court dismissed injunctions against the Law in 2021, clearing the way for its enforcement. The Court, however, has yet to issue final decisions on several constitutional challenges.
Restrictions on Participation around Extractive Industries
CSOs and community activists advocating to protect Indigenous people’s territories and the environment often face stigmatization and violence. Guatemala is in 2025 one of the most dangerous countries in the region for environmental defenders according to Frontline Defenders. Government policy also drives restrictions to public participation. In July 2020, President Alejandro Giammattei ordered a 30-day “state of siege” in five municipalities of Izabal and Alta Verapaz, restricting freedom of movement and assembly. The measure, which was justified as a means of establishing order amid the presence of armed criminal groups, coincided with community opposition to the controversial El Estor nickel mine operated by the Guatemalan Nickel Company, effectively stifling protests.
BARRIERS TO FORMATION
The Registry of Legal Entities (REPEJU) oversees the registration of associations, foundations, NGOs, and other categories of CSOs, in accordance with Articles 438-440 of the Civil Code. In practice, REPEJU frequently changes its criteria and tends to interpret vague provisions restrictively, creating uncertainty for organizations seeking legal recognition. Other forms of CSOs—such as cooperatives, development councils, trade unions, political parties, corporations, and anonymous societies—register with different authorities under their respective laws.
Registration of all CSOs is accomplished by presenting a notary-authorized public deed (escritura pública notarial), with fees varying by authority. As a general rule, registration authorities have no discretion to deny registration if requirements are met.
The minimum number of founding members differs by organizational form. For example:
- NGOs require at least seven founding members.
- Associations need one member more than the total number of members on their Board of Directors.
- Foundations may be formed by at least two natural or legal persons.
- Trade unions and cooperatives each need at least 20 founding members.
The NGO-D Law also limits foreign membership in NGOs: no more than 25 percent of members may be foreigners, and they must be residents of Guatemala (Article 7). Associations are not subject to this restriction.
International NGOs register through REPEJU but must first obtain recognition from the Ministry of the Interior. The process requires:
- Certification of authenticity from the Ministry of Foreign Affairs of the NGO’s founding documents in the country of origin;
- Certification of authenticity from the Ministry of Foreign Affairs of the ordinary act recording the NGO’s decision to open an office in Guatemala. In the same act, the NGO representative must be appointed to carry out the registration process.
Based on this documentation, the Ministry of the Interior issues a Ministerial Resolution recognizing the NGO’s legal status in Guatemala. REPEJU then proceeds to register the Ministerial Resolution. The implementation of the Law on the Simplification of Administrative Requirements and Procedures, Decree 5-2021, and the digitization of REPEJU’s processes, which are part of the 2024–2028 Government Plan, have helped to improve, to some extent, the registration times for CSOs.
BARRIERS TO OPERATIONS
The 2020 reforms to the NGO-D Law significantly restricted the operations of NGOs. Organizations can only pursue activities specifically authorized in Decree 4-2020.
Supervision
The law grants the Registry of Legal Entities (REPEJU) and the Ministry of the Interior broad supervisory powers over all CSOs, not only those receiving state funds.
CSOs receiving foreign donations must report them to the Ministry of Foreign Affairs, including details on amounts received and their use.
The Special Verification Intendency (IVE), part of the banking system, also monitors NGOs for compliance with anti-money laundering and counter-terrorism legislation. Failure to meet IVE’s requirements can be subject to fines ranging from $10,000 to $50,000.
Termination
Under the NGO-D Law, an NGO may be dissolved for the following reasons:
- When it cannot continue with the purposes indicated in its statutes;
- By agreement of the extraordinary general meeting with the vote of at least 60 percent of its members;
- By legal provision or resolution of the competent court.
The 2020 reforms to the NGO-D Law added new grounds for involuntary dissolution, including carrying out activities that “alter public order” or failing to update organizational data within six months of the law’s publication, which was February 2, 2022.
As part of the attacks against President Bernardo Arévalo’s government by the Public Prosecutor’s Office and the Judiciary, in 2024, the Semilla Party—which had brought Arévalo to power—was dissolved by court order based on a provision of the Law Against Organized Crime. Article 82 allowed a judge to suspend the legal status of a legal entity while potential crimes were under investigation. In November 2024, Congress approved Decree 34-2024 to amend this article, however, to prohibit such suspensions from applying to political parties. Despite this, the possibility of suspensions remain for other legal entities, which, in a context of high risk of criminalization against social actors, could become a cause for concern for CSOs.
Harassment and Attacks
Beyond legal restrictions, CSOs and activists—particularly those working on land, Indigenous, and environmental rights—face serious threats. A report by Amnesty International noted harassment, smear campaigns, criminalization, and violent attacks, including assassinations of human rights defenders.
According to Unidad de Protección a Defensoras y Defensores de Derechos Humanos (UDEFEGUA)’s 2025 annual report, attacks against human rights defenders increased by 26.7 per cent compared to the previous year, with 5,238 documented aggressions, including 12 killings. The report concludes that, despite a more receptive stance by the executive branch, entrenched networks continued to rely on criminalization, stigmatization, and violence to undermine human rights defenders, particularly in the context of the 2026 election processes.
During the period from January 2020 to May 2025, OHCHR also documented 1,546 attacks against 940 human rights defenders, including journalists and justice officials, such as defamation, criminalization, intimidation, threats, and censorship. In addition, OHCHR has documented a pattern of thousands of attacks against lawyers and legal practitioners in the digital space coordinated by netcenters, which can be considered a form of digital violence.
BARRIERS TO RESOURCES
Foreign Funding
Guatemalan law does not impose any restrictions or special rules on domestic CSOs receiving foreign funding. However, changes in donor approaches in recent years have significantly affected organizations’ ability to strengthen their work.
Government Funding
NGOs can access public funds through direct public contracting. Both national and municipal government bodies are authorized to implement programs and projects through NGOs or legally constituted associations. The General Budget Law requires government programs to operate either through direct administration or contracts with legally recognized entities. This requirement is intended to ensure accountability and prevent mismanagement or political misuse of public funds.
Congress can also allocate direct contributions to NGOs through the Organic Law of the General Budget of Income and Expenditures of the State, which is approved annually. Each year, the Finance and Treasury Commission of Congress consults with NGOs and foundations to assess needs and determine which organizations will receive direct budgetary contributions. There are no predefined criteria for selecting recipient organizations. In 2025, according to official information, 89 CSOs received more than $234 million from the national budget, which was mostly for the provision of health, education, and social development services.
BARRIERS TO EXPRESSION
Article 35 of Guatemala’s Constitution protects the “freedom of expression of thought” and addresses several aspects of freedom of expression in considerable detail (See the “Constitutional Framework” sub-section above in this report).
While there are no formal legal restrictions on speech or advocacy, in practice, individuals, activists, and organizations engaging in politically sensitive or controversial advocacy face threats, harassment, and violent attacks. Journalists and reporters are also at risk, receiving threats from public officials and criminal organizations, which has led many to practice self-censorship. According to the 2025 Reporters Without Borders World Press Freedom Index, Guatemala ranked 134 out of 180 countries (with 180 being the least free).
The Guatemalan Association of Journalists (APG) reported 250 attacks against the press between January 2020—when President Alejandro Giammattei took office—and mid-2022. APG noted that public authorities violated freedom of expression by targeting journalists, participants in protests, and individuals critical of the regime.
In the report on its visit to Guatemala published in 2025, the Inter-American Commission on Human Rights (IACHR) observed a consistent pattern of unjustified criminal proceedings against individuals who are legitimately exercising their right to freedom of expression, particularly those who report and denounce events of significant public interest.
As but one example, Jose Rubén Zamora, founder of elPeriódico and one of the most prominent voices in journalism in Guatemala, was arrested in 2022 and held on fabricated charges of money laundering, blackmail, and influence peddling. Since his arrest, elPeriódico has faced relentless legal and financial attacks, ultimately leading to the newspaper’s closure. The IACHR and UN experts stated that his detention was arbitrary and that he was exposed to forms of torture. Zamora was granted parole in February 2026, but remains subject to criminal proceedings.
Since taking office in May 2026, the new Attorney General has launched a comprehensive restructuring of the Public Prosecutor’s Office and established a mechanism to review cases widely regarded as instances of criminalization. The process has already resulted in the dismissal or reassessment of several proceedings against former justice officials, journalists, and human rights defenders, marking a clear departure from the prosecutorial practices of the previous administration.
BARRIERS TO ASSEMBLY
Article 33 of the Guatemalan Constitution guarantees the right to peaceful assembly and demonstration without weapons. Assemblies and demonstrations may not be restricted, diminished, or restrained, and may be regulated only as necessary to preserve public order. Religious demonstrations outside places of worship are also permitted.
In practice, organizers generally notify the relevant departmental authority, such as the governor’s office or local police, before holding an assembly or demonstration. Although notification procedures are not comprehensively defined by law or regulation, organizers typically provide their names and identification details, contact information, the date and time of the planned event, and its location or intended route. Assemblies may be held in public or private spaces, and the law does not generally restrict the exchange of information or communication concerning protests, including online communication or engagement with foreign actors.
Additional Resources
GLOBAL INDEX RANKINGS
| Ranking Body | Rank | Ranking Scale (best – worst possible) |
|---|---|---|
| UN Human Development Index | 137 (2023) | 1 – 193 |
| World Justice Project Rule of Law Index | 110 (2025) | 1 – 143 |
| Transparency International | 142 (2025) | 1 – 182 |
| Fund for Peace Fragile States Index | 65 (2024) | 179 – 1 |
| Freedom House: Freedom in the World | Status: Partly Free Political Rights: 19 Civil Liberties: 29 (2025) | Free/Partly Free/Not Free 40 – 0 60 – 0 |
REPORTS
| UN Universal Periodic Review Reports | Guatemala UPR page |
| UN Human Rights Reports | • Guatemala OHCHR page • Submission to the UN Special Rapporteur on Education (2008) • Report of the Special Rapporteur on the rights of indigenous peoples on her visit to Guatemala (2018) |
| United Nations High Commissioner for Human Rights | Human rights situation in Guatemala (2025) |
| Inter-American Commission on Human Rights | Report on Guatemala (2025) |
UN Special Rapporteur on the Independence of Judges and Lawyers | Visit to Guatemala (2025) |
| Council on Foundations Country Notes | Guatemala country note |
| U.S. State Department | Guatemala Human Rights Report (2024) |
| Fund for Peace Fragile States Index Reports | Guatemala |
| IMF Country Reports | Guatemala and the IMF |
| International Commission of Jurists | Guatemala archives |
| Human Rights Watch | World Report: Guatemala (2025) |
| International Center for Not-for-Profit Law Online Library | Guatemala |
NEWS
Guatemala Students Occupy Campus Amid Rector Vote Crisis (June 2026)
Students gathered at the University of San Carlos of Guatemala (Usac) this week as tensions escalated around the institution’s rector election, a process repeatedly challenged since 2022. According to local reports, students from the faculties of Dentistry and Veterinary Medicine and Zootechnics staged a protest on Tuesday in Zone 12. Participants stated they were attacked by unidentified individuals during the demonstration. The unrest unfolds within a broader dispute over the rector election system, in which each electoral body casts a single vote. This mechanism does not involve a mass vote, but rather a closed structure where the number of accredited bodies determines the outcome.
New anti-money laundering law adds pressure to projects in Guatemala (June 2026)
The Guatemalan government published the Comprehensive Law for the Prevention and Repression of Money Laundering and the Financing of Terrorism on June 17. It will take effect on September 17 and will require companies to disclose information that has historically remained within the private corporate sphere, including shareholding structures, beneficial owners, and changes in corporate control. It will also increase due diligence processes applied by banks, insurance companies, and other entities involved in key operations for the development of electrical infrastructure. One of the most relevant changes is related to the identification of the ultimate beneficial owner, a concept that aims to determine who really exercises control of a company, even when there are intermediary companies, holdings, trusts or investment funds.
Chair of Transparency International visits imprisoned Guatemalan anti-corruption activist (June 2025)
Transparency International Chair François Valérian visited imprisoned Guatemalan journalist and anti-corruption advocate José Rubén Zamora, in a powerful gesture of solidarity at a time of intensifying threats to civil society in Guatemala and the wider region. He was joined by Manfredo Marroquín, founder of Acción Ciudadana, Transparency International’s chapter in Guatemala, which continues to play a vital role in defending democratic space and fighting corruption in the country.
Civil society groups demand due process in Guatemala journalist detention review (October 2024)
Nineteen international civil society organizations issued a statement demanding due process guarantees at a key hearing for Guatemalan journalist Jose Rubén Zamora. The organizations, including Amnesty International, Article 19 and the Committee to Protect Journalists, expressed deep concern over reports of human rights violations and threats to judicial independence in Zamora’s case. The civil society groups further highlighted that the substitute judge appointed to preside over a hearing has faced stigmatization on social media and a criminal complaint, which they view as attempts to exert undue pressure.
Will Guatemala’s new reformist president get a veteran muckraker out of jail? (January 2024)
In the summer of 2022, a unit of armed police officers in Guatemala raided the home of José Rubén Zamora, the founder of the independent newspaper elPeriódico , and arrested him on suspicion of money laundering and associated crimes while his grandchildren hid in a closet…. But the case looked cobbled together from the start, and many observers instantly suspected that it was politically motivated. Zamora had been a thorn on the side of the administration of President Alejandro Giammattei…. Already, there are signs of a change in the Guatemalan government’s approach to Zamora’s case. But resolving it—not to mention improving conditions for Guatemala’s other independent journalists—remains a highly complicated task.
UN raises alarm on attempts to annul Guatemala’s general election results (December 2023)
The United Nations high commissioner for human rights deplored “persistent and systematic” attempts to undermine the outcome of Guatemala’s elections and called for the will of voters to be upheld, after public prosecutors moved to overturn President-elect Bernardo Arevalo’s victory. Prosecutors have threatened to annul the victory of Arevalo, who is set to take office on January 14.
Police begin clearing protesters’ roadblocks after president threatens a crackdown (October 2023)
Riot police began efforts to clear roadblocks by protesters who have paralyzed parts of Guatemala for more than a week, just hours after President Alejandro Giammattei vowed to clear the country’s roadways. More than 120 roadblocks have snarled traffic and disrupted commerce as thousands of farmers and members of Indigenous communities demand the resignation of Attorney General Consuelo Porras and express their support for incoming progressive President-elect Bernardo Arévalo. Porras’ office has multiple open investigations related to August’s presidential elections and has successfully sought the suspension of Arévalo’s party — moves that the protesters denounce as attempts to thwart the incoming leader before he takes office in January.
Guatemala court suspends opposition party, casting doubt over presidential run-off vote (July 2023)
A Guatemalan court has suspended the party of one of the candidates in next month’s presidential run-off election, raising questions over the vote. In a video posted on the Twitter account of the Guatemalan Public Ministry, Rafael Curruchich, the head of the Special Prosecutor’s Office Against Impunity (FECI), said they are investigating Movimiento Semilla for allegedly falsifying citizens signatures. Movimiento Semilla is the party of opposition candidate Bernardo Arévalo.
Guatemala election run-off: Chaos after key party suspended (July 2023)
Guatemala’s troubled presidential election was thrown into even greater turmoil when the country’s top electoral tribunal confirmed the results of the June 25 vote while the attorney general’s office announced that the second-place Seed Movement party had been suspended. The seemingly contradictory moves fed more than two weeks of rising tensions and suspicions after the first round of voting, which had apparently sent conservative Sandra Torres and progressive Bernardo Arevalo, who leads the Seed Movement, into an August 20 presidential run-off.
Respect Election Results (July 2023)
Guatemalan authorities should respect the results of elections held on June 25, 2023. Concerned governments, including from Latin America, should urge the government and other authorities to ensure democratic values and respect the will of Guatemalans expressed at the polls.
Outrage in Guatemala as crusading journalist given six-year prison term (June 2023)
A veteran journalist and founder of one of Guatemala’s oldest newspapers has been sentenced to six years in prison for money laundering, in a case widely condemned as politically motivated. José Rubén Zamora, 66, was convicted by a three-judge panel in Guatemala City, who ruled that there was “no doubt” the outspoken critic of government corruption masterminded the laundering of almost $40,000 in 2022. The court acquitted Zamora of blackmail and peddling influence charges.
Guatemala Election Campaigning begins Amid Public Distrust (April 2023)
Campaigning began last month for Guatemala’s general elections, with political messaging filling the streets, local broadcasts and social media. But less than three months before the June 25 vote, concerns are mounting among national and international observers over the integrity of the process.
Guatemalan Rights Defenders Challenge Ban from Presidential Ballot (February 2023)
In Guatemala, indigenous human rights defender and presidential hopeful Thelma Cabrera has vowed to fight the decision by Guatemala’s Supreme Electoral Tribunal to block her and her running mate, former human rights ombudsman Jordán Rodas, from the ballot in this year’s presidential elections. Cabrera and Rodas, who are members of the leftist political party, the Movement for the Liberation of the Peoples, were in Washington, DC to meet with the Inter-American Commission on Human Rights following their ban from the elections.
Deputies Confront Bill that Contemplates the Creation of a New Ministry (January 2023) (Spanish)
The presentation in the plenary of the Congress of decree 6145 led to discussion between deputies on the viability of this law and allegations of its unconstitutionality and violations of human rights if it were to go into effect.
CSOs Welcome US House of Representatives Resolution (November 2022) (Spanish)
CSOs welcomed the US House of Representatives resolution to restore the rule of law in Guatemala. The resolution urges the US Government to increase its efforts to demonstrate to Guatemala’s corrupt officials and business elites that their systematic attempts to undermine the rule of law will have consequences.
Civil Society Concerned about Voting Legitimacy (November 2022) (Spanish)
According to CSOs and former electoral authorities, in the next elections votes could be lost if the way in which the data is entered is not modified. This could threaten electoral legitimacy.
ARCHIVED NEWS
Under Giammattei’s Government There Have Been 350 Attacks on the Press (July 2022) (Spanish)
Deputies Seek to Authorize Alternative Measures for Police and Soldiers Who Use Force (June 2022) (Spanish)
Young People Reject Law for the Protection of Life and Family for Limiting Rights (March 2022) (Spanish)
Guatemala’s Top Court Backs Controversial NGO Law (May 2021)
Attack on Top Court Threatens Constitutional Crisis (July 2020)
New Law Threatens NGOs’ Work (February 2020)
Government takes advantage of the state of siege to attack Human Rights (September 2019) (Spanish)
President of the Congress, Alvaro Arzú Jr, talks about the NGO law (June 2019)
UN Special Rapporteur Freedom of Association Clement Voule criticized Bill 5527 (March 2019)
European Parliament denounces violations of human rights and shows support for CICIG and NGO defenders (March 2019)
Termination of CICIG is latest blow to the fight against impunity (January 2019)
IACHR Expresses Alarm over the Increase in Murders of Human Rights Defenders in Guatemala (October 2018)
The Congress denounces Acción Ciudadana (June 2018) (Spanish)
The UN asks Guatemala to investigate the murders of three human rights defenders (May 2018) (Spanish)
Mayan Community Protests Illegal Miners (February 2018)
HISTORICAL NOTES
Background Since the Civil War
Guatemala endured a 36-year long civil war that formally ended with the signing of the Peace Accords in 1996. A Truth Commission reported 42,000 human rights violations, 626 massacres, and approximately 200,000 killings during the conflict.
Civil society organizations (CSOs) in Guatemala have been targeted and repressed since the early 1960s when the civil war began, as the state viewed them as internal threats. Members of CSOs faced terror, disappearances, torture, and killings under authoritarian regimes throughout much of the 20th century.
Following the adoption of a new constitution in 1985, presidential elections were reinstated, and the CSO sector began to recover. Following the peace accords and the departure of a UN observer mission, the UN and the Guatemalan government established the International Commission Against Impunity in Guatemala (CICIG). The CICIG played a key role in combating clandestine security forces and corruption, leading to the prosecution of former President Otto Pérez Molina, but was eventually dissolved at the request of his elected successor. Since then, state agencies, particularly the justice sector, have increasingly been viewed as co-opted by clandestine groups, raising concerns about impunity in corruption and transitional justice cases, and abuse of process to target opposition figures and activists.
Guatemala continues to face serious structural challenges, including poverty, famine, lack of economic opportunities (particularly in rural areas), organized crime and gang-related violence, and high levels of impunity. Indigenous peoples, women, and children often have limited access to justice. Human rights defenders, journalists, and public officials working on crime and corruption frequently encounter threats and physical attacks.
Developments Since 2014
In 2014, Congress enacted the Law for the Circulation by Roads Free of Any Type of Obstacles (Ley para la Circulación por Carreteras Libre de cualquier Tipo de Obstáculos). The law authorizes the General Directorate of Roads to request assistance from the National Civil Police to remove obstacles from roadways and establishes fines of GTQ 1,000–5,000, approximately USD 130–650, for obstructing roads.
In 2015, civic groups demonstrated for 22 consecutive weeks in Guatemala City’s Plaza de la Constitución, contributing to demands for the resignation of President Otto Pérez Molina and Vice President Roxana Baldetti. The protests established the square as an important site of civic mobilization.
In September 2016, the government issued a 15-day emergency decree granting authorities broad powers to dissolve groups, meetings, demonstrations, and media activity deemed to have contributed to or incited disruptions of public order. Following criticism from civil society, the President of Congress, and the Human Rights Ombudsman, the decree was rescinded two days later. The Center for Legal Action on Environment, known as CALAS, and the National Unity of Hope party subsequently challenged the decree on constitutional grounds, but the case was dismissed.
There have also been instances in which security forces have used excessive force against peaceful demonstrators. In January 2018, police and military personnel used tear gas against protesters awaiting then-President Jimmy Morales’s presentation of the government’s second annual report.
During the administration of President Alejandro Giammattei, authorities were criticized for measures that appeared to limit access to symbolic protest spaces. In 2021, the government placed a COVID-19 vaccination post in front of the Plaza de la Constitución, which some observers viewed as an effort, at least in part, to deter demonstrations at the historic site. In March 2022, during the first official celebration of “Family Day,” law-enforcement authorities closed streets surrounding the National Palace, preventing demonstrations in the area.
Between January and May 2026, Guatemala underwent a complex process to select new leadership for several of the country’s most important institutions, including the Supreme Electoral Tribunal, the Constitutional Court, the Public Prosecutor’s Office, and the University of San Carlos de Guatemala, the country’s only public university. These appointments became a central contest between democratic actors and groups seeking to preserve influence over state institutions.
The renewal of these institutions was widely regarded as consequential for Guatemala’s democratic development, including the administration of the general elections scheduled for 2028 and 2031. The selection of new leadership for the Public Prosecutor’s Office was particularly significant because it was expected to determine whether proceedings widely regarded as the criminalization of journalists, justice officials, human rights defenders, and government officials would continue or be reconsidered. Special missions from the Organization of American States, the European Union, civil society organizations, and independent experts observed the appointment processes and issued recommendations.
On January 18, 2026, following a series of coordinated gang attacks in several areas of Guatemala City that resulted in the deaths of multiple police officers, the President declared a 30-day state of emergency. The measure temporarily restricted certain constitutional rights.
Key Events
1. In March 2022, the Association for Legislative Development and Democracy (LEGIS) presented a report to the United Nations Special Rapporteur on the Right to Freedom of Peaceful Assembly and Association, Clément Nyaletsossi Voule, that examined the crisis in Guatemala since the entry into force of the reforms to Decree 02-2003 or the Law on Non-Governmental Organizations for Development (NGO-D Law). Among other concerns, more than 1,000 organizations are in danger of being closed by the government. Please see the Barriers to Operations section below in this report for more details.
2. On April 14, 2021, a new Constitutional Court commenced its term. The magistrates who took office are Gloria Porras, Nester Vásquez, Dina Ochoa, Roberto Molina Barreto, and Leyla Lemus. Substitutes: Rony López, Claudia Paniagua, Luis Rosales, Walter Jimenez, and Juan José Samayoa.
3. In March 2021, CSOs presented to the Constitutional Court amicus curiae on the protection and maintenance of the Law on NGO-Ds.