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

The Impuesto Único Sobre Inmuebles (IUSI) is Guatemala’s annual property tax. The rate depends on the value bracket (0.2% to 0.9%) and applies to the full registered value, payment is quarterly with prepayment discount available, 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 (~$2,650)

For most expat-grade properties valued $200,000-$500,000, expect annual IUSI of $1,800-$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:

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 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 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 ~Q20,700/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%) 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 discount: Most municipalities offer 10% discount if the full year is paid in the first quarter. 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 incurs a 20% penalty on the unpaid amount (Art. 25, Decreto 15-98 — the law itself excludes additional accruing interest from the Código Tributario). The municipality has authority to:

1. Apply the 20% penalty
2. Issue a formal demand (cobro administrativo)
3. Place a lien on the property if non-payment persists
4. 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:

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.