The Impuesto Único Sobre Inmuebles (IUSI) is Guatemala’s annual property tax. Rates are progressive (0.2% to 0.9%), payment is quarterly with prepayment discount available, and rates vary modestly by municipality. This page covers how IUSI is calculated, current rates by municipality, how to pay, and how foreign buyers most commonly miscalculate their annual obligation.
How IUSI is calculated
IUSI is assessed on the registered value of the property at the municipality. The rate structure is progressive:
| Registered value (Quetzales) | Rate |
|---|---|
| Up to Q20,000 | 0.2% |
| Q20,001 — Q70,000 | 0.6% |
| Above Q70,000 | 0.9% |
The progressive structure applies in tiers (the first Q20K at 0.2%, the next Q50K at 0.6%, anything above Q70K at 0.9%) — not as a single flat rate based on total value.
Worked example: $300,000 property (≈Q2,300,000 at current rates)
| Tier | Tier value | Rate | Tax |
|---|---|---|---|
| 0 - Q20,000 | Q20,000 | 0.2% | Q40 |
| Q20,001 - Q70,000 | Q50,000 | 0.6% | Q300 |
| Q70,001 - Q2,300,000 | Q2,230,000 | 0.9% | Q20,070 |
| Total annual IUSI | Q20,410 (~$2,650) |
For most expat-grade properties valued $200,000-$500,000, expect annual IUSI of $1,500-$4,500.
Registered value vs. market value
This is the most-misunderstood piece of Guatemalan property tax. The registered value is the municipality’s assessed value, not the current market value. Most properties are registered at 30-60% below current market value because:
- Older registrations from decades ago haven’t been updated
- Renovations and improvements often go unreported to the municipality
- Market values rise faster than reassessments
When you buy a property, the transfer triggers a new registration at the actual purchase price. This means foreign buyers often pay significantly more IUSI than the previous owner because the registered value resets at purchase.
Example: A property the previous owner paid Q800,000 IUSI on may have been registered at Q800,000 historically. You buy it for Q2,300,000. The municipality reregisters at Q2,300,000. Your IUSI obligation is now ~Q20,410/year, vs. the previous owner’s ~Q6,900/year.
This isn’t a tax on you specifically — it’s the market value catching up. Budget for it.
Rates by municipality
While the IUSI rate structure (0.2%/0.6%/0.9%) is set by national law, municipalities have some flexibility on assessment methodology and reassessment frequency. Common foreign-buyer municipalities:
| Municipality | Department | Notes |
|---|---|---|
| Guatemala (Ciudad de Guatemala) | Guatemala | Online payment via pagos.muniguate.com. Reassessment at transfer. |
| Mixco | Guatemala | Online portal available. Lower-than-average assessment. |
| Santa Catarina Pinula | Guatemala | Premium suburb. Higher-than-average assessment. |
| La Antigua Guatemala | Sacatepéquez | UNESCO zone may have additional preservation fees. |
| Jocotenango | Sacatepéquez | Adjacent to Antigua. Mid-range assessment. |
| San Miguel Petapa | Guatemala | Lower-than-average. |
| Sololá | Sololá | Includes Lake Atitlán properties. Variable enforcement. |
| Panajachel | Sololá | Active enforcement. Online payment limited. |
| Taxisco | Santa Rosa | Includes Monterrico. Lower-than-average enforcement. |
| Quetzaltenango | Quetzaltenango | Standard rates. Lower base values. |
| Cobán | Alta Verapaz | Lower base values. |
Always confirm with the specific municipality the property’s current assessed value, recent reassessment history, and any pending special assessments.
How to pay
Quarterly schedule:
- Q1 due end of March
- Q2 due end of June
- Q3 due end of September
- Q4 due end of December
Annual prepayment discount: Most municipalities offer 10% discount if the full year is paid in January or February. For a $2,650 IUSI obligation, that’s $265 saved — well worth the prepayment.
Online payment options:
- Guatemala City: pagos.muniguate.com
- Mixco: muni-mixco.com
- Santa Catarina Pinula: muniscp.com
- Antigua Guatemala: muniantigua.gob.gt
- Most major municipalities now accept online payment with credit card or bank transfer
In-person payment: Required for some smaller municipalities (rural areas, smaller towns). Visit the municipal office (Tesorería Municipal) during business hours.
Bank payment: Some municipalities partner with major Guatemalan banks (BAC, Banrural, BI) for in-branch IUSI payment.
What happens if you don’t pay
Unpaid IUSI accumulates interest and penalties — typically the equivalent of 12-24% APR. The municipality has authority to:
- Apply interest and penalty charges
- Issue a formal demand (cobro administrativo)
- Place a lien on the property if non-payment persists
- In extreme cases, initiate a tax-foreclosure process
Practical impact for foreign buyers: an outstanding IUSI lien blocks property transfer. If you try to sell with unpaid IUSI, the title will not transfer until cleared.
For absentee owners (foreign buyers not residing in Guatemala), set up automatic quarterly reminders or, better, prepay annually with the 10% discount. The cost of forgetting is more than the discount you’d capture.
IUSI for sociedad anónima-owned properties
If your property is owned through a sociedad anónima (e.g., Lake Atitlán or beach property), the corporation is the legal taxpayer. The corporation’s accountant typically handles IUSI as part of annual maintenance.
This is one reason the $500-$1,500/year sociedad anónima maintenance fee is worth budgeting — your accountant ensures IUSI is paid on time without you having to navigate municipal portals from abroad.
Renovation impact on IUSI
When you renovate a property significantly:
- New construction or expansions trigger municipal reassessment
- The increase in registered value increases IUSI
- Permits for renovation often require IUSI clearance first
For Antigua-area properties subject to CNPAG approval, renovations can add to the registered value substantially. Plan accordingly.
What this means in your annual budget
For typical foreign-buyer properties, plan annual IUSI as follows:
| Property value (USD) | Annual IUSI (estimated) |
|---|---|
| $100,000 | ~$700-$900 |
| $200,000 | ~$1,500-$1,800 |
| $300,000 | ~$2,500-$2,800 |
| $500,000 | ~$4,200-$4,500 |
| $750,000 | ~$6,400-$6,700 |
| $1,000,000 | ~$8,500-$8,800 |
Multiply by 0.9 if you take the annual prepayment discount.
What’s next
If you’re researching Guatemala real estate broadly, see:
- Foreign Buyer Rules — who can buy what
- Closing Costs — one-time costs at purchase
- Real Estate Methodology — how we rank listings
- Buying guides: Antigua, Lake Atitlán, Monterrico
Need help understanding the IUSI implications of a specific property? Email stu@livinginguatemala.com.
