Guatemala Property Taxes (IUSI): Rates by Municipality (2026)

⚠️ Update — October 8, 2026: Decreto 18-2026 was published in the Diario de Centro America on August 28, 2026. It rewrites Article 11 of the IUSI law: property destined for housing, residential or mixed use, is taxed at zero per thousand, and commercial and other uses pay 3 per thousand up to Q500,000, 6 per thousand from Q500,000.01 to Q1,000,000 and 9 per thousand above Q1,000,000. Congress’s own record of the decree gives November 26, 2026 as the date these IUSI changes take effect (Article 5 sets 90 days from publication). Until then you still owe the rates on this page (Decreto 15-98), including the October 2026 quarter. More detail: IUSI Reform 2026 (Decreto 18-2026).

The Impuesto Único Sobre Inmuebles (IUSI) is Guatemala’s annual property tax. Until November 26, 2026, the rate depends on the value bracket (0.2% to 0.9%) and applies to the full registered value, payment is quarterly with full-year prepayment allowed (Art. 22, no statutory discount), and administration varies 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 bracket determines the rate, and that rate applies to the entire registered value — IUSI is not computed in tiers like income tax. A Q100,000 property pays 0.9% on all of it: Q900/year.

Worked example: $300,000 property (≈Q2,300,000 at current rates)

• Falls in the above-Q70,000 bracket → 0.9% on the full value
• Q2,300,000 × 0.009 = Q20,700 annual IUSI (~$2,700)

For most expat-grade properties valued $200,000-$500,000, that is annual IUSI of $1,800-$4,500 under the current law (until November 26, 2026; homes then move to a zero rate).

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:

1. Older registrations from decades ago haven’t been updated
2. Renovations and improvements often go unreported to the municipality
3. Market values rise faster than reassessments

When you buy a property, the value in the notary’s notice of the sale becomes the new fiscal value if it is higher than the value already registered (Decreto 15-98, Art. 5; a lower value is not applied), with effect from the following quarter (Art. 23). So when the price in the deed is above the registered value, the new owner’s IUSI is computed on that higher value.

Example: A property may have been registered at Q800,000 historically. You buy it for Q2,300,000. The municipality records the new value of Q2,300,000. Your IUSI obligation is now ~Q20,700/year, vs. the previous owner’s ~Q7,200/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% until November 26, 2026) is set by national law, municipalities have some flexibility on assessment methodology and reassessment frequency. Common foreign-buyer municipalities:

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 (Art. 21, Decreto 15-98 — each installment is paid during the month following the quarter’s close):

• Q1 (Jan-Mar) paid during April
• Q2 (Apr-Jun) paid during July
• Q3 (Jul-Sep) paid during October
• Q4 (Oct-Dec) paid during January of the following year

Annual prepayment: The national law grants no discount — Art. 22 simply allows prepaying up to four quarters. Guatemala City’s own catastro FAQ confirms prepayment carries no discount (checked 20 Aug 2026); what the capital periodically offers is forgiveness of fines and interest, never a cut on the tax itself. A few municipalities may run their own incentives — ask your catastro before you pay.

Online options (checked 8 October 2026):

• Guatemala City: IUSI payment in the Pago de servicios en línea section of muniguate.com
• Mixco: IUSI balance lookup on munimixco.gob.gt
• Santa Catarina Pinula: IUSI lookup and a Pagos en Línea portal on scp.gob.gt
• Antigua Guatemala: muniantigua.gob.gt lists online payments for other items (Marbex, traffic fines), not IUSI; ask the municipality
• Other municipalities: ask the Tesorería Municipal how they take payment

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 incurs a 20% penalty on the unpaid amount (Art. 25, Decreto 15-98 — the law itself excludes additional accruing interest from the Código Tributario). To collect overdue tax, the administering body works out the tax owed and notifies the taxpayer of a demand for payment; the taxpayer has 20 business days to contest it. If there is no objection, a resolution confirms the amount, and its certification is an enforceable title (título ejecutivo) for collection through the cobro económico-coactivo process (Art. 34).

Practical impact for buyers: unpaid IUSI does not stay with the seller. Under Art. 9, anyone who acquires real estate, by any title, is jointly liable for the tax and fines owed on the date of acquisition. Ask the seller for proof that the IUSI is paid up before you sign. Corrected 8 October 2026: this section used to say an IUSI lien blocks a transfer; the law we hold instead makes the buyer jointly liable.

For absentee owners (foreign buyers not residing in Guatemala), set up automatic quarterly reminders or, better, prepay the year under Art. 22 so nothing is ever late. The cost of forgetting — the 20% surcharge — is what prepayment protects you from.

IUSI for sociedad anónima-owned properties

If a company owns the property, the company is the taxpayer: Decreto 15-98 (Art. 8) makes the owners or possessors of real estate the taxpayers.

Corrected 8 October 2026: this section used to present a sociedad anónima as the way to hold Lake Atitlán or beach property, with an unsourced maintenance fee. A company does not get around the State reserve strips of Article 122 of the Constitution; see the foreign buyer rules.

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

Under Decreto 15-98, every value in this table is above Q70,000, so the rate is 0.9% of the registered value. If the property is registered at its price, annual IUSI is:

These figures apply until November 26, 2026. From that date (Decreto 18-2026), property destined for housing, residential or mixed use, is taxed at zero per thousand; commercial and other uses pay 3, 6 or 9 per thousand depending on the bracket (Q500,000 and Q1,000,000 thresholds).

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 capture listings and compute $/m²
• Buying guides: Antigua, Lake Atitlán, Monterrico

Need help understanding the IUSI implications of a specific property? Email stu@livinginguatemala.com.