VAT, first sale (new build)
12% on the higher of price and registered value
In forceCBRTransaction costs: VAT of 12% on the first sale (new build), on the higher of price and recorded value; stamp tax of 3% on second and subsequent sales (Decree 37-92); notary fees of ~1–2% of value, freely negotiated (a market figure); recording at the RGP of Q160 minimum plus Q1.50 per thousand on the excess over Q10,000 (AG 325-2005, item 2.1); a registry certificate of Q50 for up to 10 pages plus Q5 per page (item 2.8); and a lawyer for due diligence at Q3,000–Q8,000 or 0.5–1% (commercial guide). Typical totals from the same guide, as an order of magnitude: ~4.5–6.5% of the price on a resale and ~13.5–15% on a new build.
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- Stamp tax, second and subsequent sales3%In force (Decree 37-92)Minfin
- Notary fees~1–2% of valueMarket practiceMapaInmueble / RE/MAX Legacy
- Lawyer (due diligence)Q3,000–Q8,000 or 0.5–1%Commercial guideLiving in GuatemalaTo be confirmed
- Typical total, resale~4.5–6.5% of priceOrder of magnitude, commercial guideLiving in Guatemala
- Typical total, new build~13.5–15% of priceOrder of magnitude, commercial guideLiving in Guatemala
