The closing costs on a Guatemalan property come down to three items with a legal rate: the transfer tax, the notary’s fee and the Registro de la Propiedad fee. Each is set out below with the law that fixes it, followed by worked examples. Items without a published scale (your own lawyer, a survey, bank fees) are listed so you can get quotes, but we give no figure for them.
Correction (8 October 2026): an earlier version of this page gave notary fees of 1-2%, registry fees of Q200-Q800, a 4-7% total, a title-insurance premium and sociedad anónima costs for restricted-zone property. None of those figures matched a legal text we hold, and the sociedad anónima premise was wrong: see the foreign buyer rules. This page now follows the same sources as the property buying guide.
The cost items and their legal rates
| Item | Amount | Source |
|---|---|---|
| Stamp tax (timbre fiscal), on the second and later sales | 3% of the value in the deed, which cannot be lower than the value in public registers, fiscal rolls (matrículas), cadastres or official lists | Decreto 37-92, Arts. 2 (num. 9) and 4 |
| OR IVA, on the first sale of a property | 12%, included in the price (Art. 10); exempt for a home of up to 80 m² of construction worth up to Q250,000 (or an urbanized lot with basic services of up to 120 m² worth up to Q120,000) when the buyer shows that they and their family own no home or other property, all stated in the deed | Decreto 27-92, Arts. 3 (num. 8), 7 (num. 12) and 10 |
| Notary fee | Free to agree; without agreement, the scale below | Código de Notariado, Arts. 106 and 109 |
| Registro de la Propiedad: registration | Q160 minimum; from Q10,000 up, plus Q1.50 per Q1,000 (or fraction) of the excess | Acuerdo Gubernativo 325-2005, Art. 2.1 |
| Registro de la Propiedad: certification (title check) | Q50 for 1 to 10 pages, Q5 per additional page | consulta.rgp.org.gt, read 25 September 2026 |
| Promesa de compraventa (if you sign one) | Q50 fixed stamp tax; Q250 to register it | Decreto 37-92, Art. 5; Acuerdo Gubernativo 325-2005, Art. 2.1 |
| Your own lawyer, a survey, bank or wire fees | No published scale found | Get written quotes |
The IVA law lists the first sale of real estate as taxable (Art. 3, num. 8) and sends the second and later transfers of homes to the stamp-tax law (Art. 7, num. 12). For IVA on real estate, the base is the price in the invoice or deed or the value in the fiscal roll, whichever is higher (Art. 56, as reformed by Decreto 10-2012).
The notary’s fee scale
The Código de Notariado lets notaries and their clients agree the fee freely; the scale applies only when there is no agreement (Art. 106). For deeds of a determined value, Article 109 sets:
| Value of the contract | Fee |
|---|---|
| Up to Q5,000 | Q300 + 10% of the value |
| Q5,000.01 to Q25,000 | Q400 + 8% |
| Q25,000.01 to Q50,000 | Q450 + 6% |
| Q50,000.01 to Q100,000 | Q500 + 4% |
| Q100,000.01 to Q1,000,000 | Q500 + 3% |
| Above Q1,000,000 | Q500 + 2% |
The percentage applies to the value of the contract. If the notary works outside the office but within the town, Article 108 adds Q50 per hour; outside the town, also Q6 per kilometer or fraction, counting the trip there and back.
Worked examples (resale, no agreed notary fee)
| Price in the deed | Stamp tax (3%) | Notary (Art. 109) | Registry (AG 325-2005) | Total of the three |
|---|---|---|---|---|
| Q500,000 | Q15,000 | Q500 + 3% = Q15,500 | Q160 + 490 × Q1.50 = Q895 | Q31,395 |
| Q1,000,000 | Q30,000 | Q500 + 3% = Q30,500 | Q160 + 990 × Q1.50 = Q1,645 | Q62,145 |
| Q2,500,000 | Q75,000 | Q500 + 2% = Q50,500 | Q160 + 2,490 × Q1.50 = Q3,895 | Q129,395 |
Add the registry certification, any promesa costs, and the quotes for your own lawyer and any survey. On a first sale, replace the stamp-tax column with IVA at 12% of the base described above; the IVA law requires the tax to be included in the sale price (Art. 10), so in a Q500,000 price the IVA is about Q53,571 (Q500,000 × 12/112). If you agree a notary fee, use that figure instead of the scale.
Who pays what
- Deed costs vs delivery costs. The Civil Code (Art. 1824) puts the costs of the deed (gastos de escritura) on the buyer and the costs of delivering the property on the seller, unless usage or an agreement says otherwise.
- Stamp tax. Decreto 37-92 (Art. 3) names as taxpayer whoever issues, signs or grants the document. Agree in the contract which party pays it.
- Unpaid IUSI. Under Decreto 15-98 (Art. 9), anyone who acquires real estate is jointly liable for the IUSI and fines owed on the date of acquisition. Ask for proof that it is paid up, and agree in the contract how any arrears are settled.
Put every item in the contract. We have not found a published survey of what buyers and sellers agree in practice, so we do not describe a regional convention.
After the deed
- Registration. The notary submits the deed (testimonio) to the Registro de la Propiedad. Contracts that must be registered have to be made in a public deed (Civil Code, Art. 1576).
- Notice for IUSI. Within 15 days of authorizing a sale of real estate, the notary must notify the Dirección General de Catastro y Avalúo de Bienes Inmuebles or the municipality (Decreto 15-98, Art. 43).
- IUSI from then on. The yearly tax is 2 per thousand of the registered value from Q2,000.01 to Q20,000, 6 per thousand from Q20,000.01 to Q70,000 and 9 per thousand above Q70,000 (Decreto 15-98, Art. 11), payable in four quarterly instalments (Art. 21). Decreto 18-2026, published 28 August 2026, sets a rate of zero per thousand for property destined for housing, residential or mixed use, and 3, 6 or 9 per thousand for commercial and other uses (Q500,000 and Q1,000,000 thresholds); Congress’s record of the decree gives 26 November 2026 as the date these IUSI changes take effect. See property taxes (IUSI) and the IUSI reform 2026.
Sending the money from the USA
The US remittance excise tax (1%, 26 U.S.C. §4475) applies to transfers made after 31 December 2025, and only when the sender provides cash, a money order, a cashier’s check or a similar physical instrument. It does not apply when the funds are withdrawn from an account at a US financial institution or paid with a debit or credit card issued in the United States. Ask your bank for its wire fee in writing.
What’s next
- Foreign Buyer Rules — Articles 122 and 123: the State reserve strips and the border strip
- Property buying guide — the full process, step by step
- Property Taxes (IUSI) — annual obligations after closing
- Buying guides for Antigua, Lake Atitlán, Monterrico
Need a Guatemalan real estate attorney experienced with foreign-buyer transactions? Email stu@livinginguatemala.com.
Updated 8 October 2026. Sources: Decreto 37-92 (stamp tax, SAT consolidated text), Decreto 27-92 (IVA, SAT consolidated text) and Decreto 10-2012; Código de Notariado, Arts. 106, 108 and 109 (CENADOJ edition); Acuerdo Gubernativo 325-2005 (Registro de la Propiedad fee schedule), Art. 2.1; Registro de la Propiedad online certification form (read 25 September 2026); Código Civil, Arts. 1576 and 1824 (CENADOJ annotated edition); Decreto 15-98 (IUSI), Arts. 9, 11, 21 and 43; Decreto 18-2026 (Diario de Centro América, 28 August 2026, and Congress decree record, read 8 October 2026); Ley del Organismo Judicial, Art. 43; 26 U.S.C. §4475 (Cornell LII). This page is informational and is not legal advice.
