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Saturday, September 12, 2026 · Guatemala CityQ7.6282 per US$+0.00%
ADVANCE GUATEMALA
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In depth

The IUSI property tax: rates and calculation

Dossier
Taxes and incentives03-impuestos.md
Domain
Taxes: income tax, VAT and withholdingimpuestos
Audited
not audited

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); not checked against the text published by INAP.

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Figures

IUSI up to Q2,000 of registered valueLiving in Guatemala / CEPAL
exemptin force
IUSI from Q2,000.01 to Q20,000Living in Guatemala / CEPAL
2 per thousand (0.2%) annualin force
IUSI from Q20,000.01 to Q70,000Living in Guatemala / CEPAL
6 per thousand (0.6%) annualin force
IUSI above Q70,000Living in Guatemala / CEPAL
9 per thousand (0.9%) annualin force
Split of what is collected at 6 and 9 per thousandLiving in Guatemala
75% municipality / 25% Statein force

Caveat

rates from a secondary source; not checked against the official text

Sources

Organizations named in the answer

  • Living in GuatemalaCommercial buying guide for foreigners: the steps (NIT, RGP certification, promise-to-sell with a 5–10% deposit, deed, registration in 2–4 weeks, notices), typical closing of 4–8 weeks, lawyer at Q3,000–Q8,000 or 0.5–1%, total costs of ~4.5–6.5% (resale) and ~13.5–15% (new build), apostilled power of attorney for buying at a distance, and RGP certification with QROther
  • CEPALTechnical support for the digital dashboard of Banguat's Regional and Departmental GDP (PIBR); its Urban Platform publishes the text of Decree 121-96 (the boleto de ornato) used for the cross-checkMultilateral

Directory of organizations

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.