What tax do I pay when selling property in Guatemala, and what annual tax does the property bear?

On sale, the capital gain is taxed at 10% of the net gain (Tax Update Act, Decree 10-2012, art. 92, rate, base, deadline and form checked in Prensa Libre on Aug 22, 2026),… applying to residents and non-residents alike for property located in Guatemala;… the base is the sale price less the higher recorded value (RGP, municipality or DICABI),… and it is settled in the first 10 days of the following month using SAT form 1321. If the sale falls within the ordinary course of business (a developer), it is taxed as ordinary income, according to a tax adviser (Vescco). Holding the property attracts IUSI (the Single Property Tax, Decree 15-98), annual and municipal, it is worth requiring municipal clearance from the seller before signing the deed.