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What does it cost in total to buy property in Guatemala: VAT, stamp tax, notary, registry and lawyer?

According to the cited documentsTo be confirmedLand and property

VAT, first sale (new build)

12% on the higher of price and registered value

In forceCBR

Transaction 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

Sources

  • CBR

    CBR Guatemala, impuestos en la compra y venta de inmuebles

    • VAT, first sale (new build)
    cbrguatemala.comAccessed Aug 19, 2026Go to the source
  • Minfin

    Decreto 37-92, Ley del Impuesto de Timbres Fiscales

    • Stamp tax, second and subsequent sales
    minfin.gob.gtAccessed Aug 19, 2026Go to the source
  • PwC

    PwC Tax Summaries, Guatemala · other taxes

    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source
  • MapaInmueble

    Cuánto cobra un notario en Guatemala

    mapainmueble.comAccessed Aug 19, 2026Go to the source
  • RE/MAX

    RE/MAX Legacy, costos e impuestos al comprar o vender propiedad

    remaxlegacy.com.gtAccessed Aug 19, 2026Go to the source
  • RGP

    Acuerdo Gubernativo 325-2005

    website-admin.rgp.org.gtAccessed Aug 22, 2026Go to the source
  • Living in Guatemala

    Guía de compra

    • Lawyer (due diligence)
    • Typical total, resale
    • Typical total, new build
    livinginguatemala.comAccessed Aug 19, 2026Go to the source