The IUSI reform (Decree 18-2026) for plants and warehouses
- Municipal intelligence for siting
- The country, department by department
- Audited
Decree 18-2026, approved by Congress on 29 July 2026 (five articles) and sent to the Executive, pending signature or veto and a 90-day period after publication in the official gazette, amends article 11 of the Property Tax Act: property used as residential or mixed-use housing moves to 0‰; property in exclusively commercial use pays 3‰ up to Q500,000, 6‰ from Q500,000 to Q1,000,000 and 9‰ above Q1,000,000. Implication: a plant or warehouse (commercial use) would be taxed on the 3/6/9‰ scale with brackets in quetzales far higher than the current ones; how 'mixed use' is classified remains to be read in the final text. Entry into force, the signed text and the publication date are still to be confirmed; the source is press and Congress coverage, not the published text.
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 on residential or mixed-use housing (reform)
- 0‰
- IUSI on commercial use (reform)
- 3‰ up to Q500,000; 6‰ up to Q1,000,000; 9‰ above Q1,000,000
Caveat
Sources
- eP Investiga, Congreso elimina el pago del IUSI para viviendas de uso residencial
- La Hora, 31-jul-2026, Decreto 18-2026 versión final de los cambios al IUSI
- Prensa Libre, Congreso aprueba reforma al IUSI, proceso para entrar en vigor
- Congreso de la República, Reformas a la Ley del IUSI enviada al Ejecutivo
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