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How much is the IUSI property tax and how is it calculated?

According to the cited documentsRates from: secondary sourceTo be confirmedTaxes

IUSI from Q2,000.01 to Q20,000

2 per thousand (0.2%) annual

In forceLiving in Guatemala / CEPAL

The single property tax (IUSI, Decree 15-98) is calculated on the registered value of the property at graduated annual rates: exempt up to Q2,000; 2 per thousand (0.2%) from Q2,000.01 to Q20,000; 6 per thousand (0.6%) from Q20,000.01 to Q70,000; and 9 per thousand (0.9%) above Q70,000. It is paid quarterly. What is collected at 2 per thousand goes entirely to the municipalities; what is collected at 6 and 9 per thousand is split 75% municipality / 25% State. Rates from the Living in Guatemala calculator and the text of the law hosted by ECLAC (CEPAL).

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  • IUSI up to Q2,000 of registered value

    Exempt

    In forceLiving in Guatemala / CEPAL
  • IUSI from Q20,000.01 to Q70,0006 per thousand (0.6%) annualIn forceLiving in Guatemala / CEPAL
  • IUSI above Q70,0009 per thousand (0.9%) annualIn forceLiving in Guatemala / CEPAL
  • Split of what is collected at 6 and 9 per thousand75% municipality / 25% StateIn forceLiving in Guatemala
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Sources

  • Living in Guatemala

    Calculadora IUSI

    • Split of what is collected at 6 and 9 per thousand
    livinginguatemala.comAccessed Aug 19, 2026Go to the source
  • ECLAC

    Plataforma Urbana · Decreto 15-98, Ley del Impuesto Único Sobre Inmuebles

    plataformaurbana.cepal.orgAccessed Aug 19, 2026Go to the source
  • Living in Guatemala

    IUSI property tax

    • Split of what is collected at 6 and 9 per thousand
    livinginguatemala.comAccessed Aug 19, 2026Go to the source