The Boleto de Ornato is an annual municipal tax that every resident of Guatemala must pay. The funds go to your municipality for public infrastructure, parks, and urban development. It’s required for many other government procedures — you can’t renew your driver’s license, register a vehicle, or process other tramites without proof of payment.
Quick summary: The Boleto de Ornato costs Q15 to Q150 per year based on your monthly income. It must be paid in January or February. After February 28, a 100% surcharge applies (you pay double). Payment is available at municipal offices, banks, and some online portals.
2026 Rates by Income
| Monthly Income (GTQ) | Annual Boleto de Ornato |
|---|---|
| Up to Q1,000 | Q15 |
| Q1,001 - Q3,000 | Q30 |
| Q3,001 - Q6,000 | Q50 |
| Q6,001 - Q9,000 | Q75 |
| Q9,001 - Q12,000 | Q100 |
| Q12,001 - Q20,000 | Q125 |
| Over Q20,000 | Q150 |
Rates set by Decree 121-96 (Ley del Boleto de Ornato). Check our salary guide for context on typical Guatemalan wages.
Payment Deadline
| Period | Status |
|---|---|
| January 1 - February 28 | On-time payment (normal rate) |
| March 1 onward | Late — 100% surcharge (double the amount) |
Example: If your rate is Q50, paying after February costs Q100.
Where to Pay
In Person
- Municipal office (Municipalidad) of the municipality where you reside
- Banrural branches (most municipalities have an agreement)
- Bank of Guatemala (Banco de Guatemala) branches
- Municipal kiosks set up in January-February in commercial areas
Online (Availability Varies by Municipality)
- Guatemala City: muniguate.com — online payment with credit/debit card
- Mixco: Municipal website portal
- Villa Nueva: Municipal online portal
- Other municipalities: Check your local municipality’s website — many now offer online payment
Requirements
- Valid DPI (original)
- Knowledge of your monthly income bracket
- Previous year’s Boleto de Ornato receipt (optional but speeds up the process)
- Payment in cash or card (depending on location)
For Businesses
Businesses pay a separate municipal license tax (patente de comercio), not the Boleto de Ornato. The ornato is a personal tax for individuals only.
Step-by-Step Process
- Determine your income bracket from the table above
- Go to your municipal office or authorized bank in January-February
- Present your DPI to the cashier
- Pay the corresponding amount
- Receive your Boleto de Ornato receipt — keep this safe, you’ll need it for other tramites
Why You Need It
The Boleto de Ornato receipt is required for:
- Renewing your driver’s license at Maycom
- Vehicle registration and transfers
- Building permits and construction licenses
- Business license renewals
- Some banking procedures
- Municipal government services
- Marriage and civil registry procedures
Without proof of payment, these procedures will be denied.
Details
If you have not paid the Boleto de Ornato for multiple years, you may owe accumulated debts with surcharges:
How it works:
- Each unpaid year accumulates separately with its own 100% surcharge
- Example: If your rate is Q50 and you owe 3 years (2024, 2025, 2026), you owe: Q100 + Q100 + Q50 = Q250 (2024 and 2025 have surcharges, 2026 is on time if paid in Jan-Feb)
How to catch up:
- Visit your municipality’s office with your DPI
- Request a statement of unpaid years (estado de cuenta)
- Pay all outstanding years plus surcharges
- You will receive receipts for each year paid
Common scenarios:
- Guatemalans returning from the US often have several years of unpaid ornato. Municipalities generally will not pursue these as debts, but you need current-year payment for any tramites
- People who moved municipalities may owe in their previous municipality. In practice, the new municipality only cares about the current year
- First-time payers (turning 18) start from the year they turn 18 — no obligation for prior years
Tip: Some municipalities offer amnesty programs in January that waive surcharges for prior years. Ask at your municipal office.
Details
The Boleto de Ornato applies to all residents of Guatemala, including foreign nationals:
Who must pay:
- Guatemalan citizens residing in any municipality
- Foreign nationals with residency permits (temporal or permanente)
- Foreign nationals with NIT who earn income in Guatemala
- Anyone registered as a resident in a municipality
Who does NOT need to pay:
- Tourists and short-term visitors
- Diplomats with diplomatic immunity
- People under 18
For expats and remote workers:
- If you have a NIT and are registered as a resident, you should pay the ornato
- Your income bracket is based on your income earned in Guatemala — not foreign income, unless you have a NIT that reflects it
- In practice, many foreign residents declare the minimum bracket (Q15) since income verification is minimal
- Having a paid Boleto de Ornato simplifies many procedures and shows good faith with municipal authorities
For foreign residents with residency:
- Your residency card or carnet de residente serves as identification alongside your passport
- Pay at the municipality where you reside
- Keep the receipt — it may be requested during residency renewal
Details
Certain groups may be exempt or have special provisions:
Potentially exempt (check with your municipality):
- Municipal employees in some municipalities
- Retirees on government pensions (in certain municipalities)
- People with proven economic hardship (varies by municipality)
- Active military personnel (some municipalities)
Special cases:
- People with no income (amas de casa, students): Pay the minimum bracket (Q15)
- People earning minimum wage (~Q3,600/month in 2026): Pay Q50
- Multiple properties: The ornato is per person, not per property. You pay once in the municipality where you primarily reside
- Married couples: Each spouse pays their own ornato based on their individual income
- Informal economy workers: Self-declare your approximate monthly income. There is no strict verification process
Income verification:
- In practice, municipalities rely on self-declaration
- You are not required to show pay stubs, tax returns, or bank statements
- The cashier will accept your stated income bracket without documentation
- However, paying less than your actual bracket is technically a violation of Decree 121-96
What the Money Funds
Your Boleto de Ornato payment goes directly to your municipality for:
- Street and sidewalk maintenance
- Parks and public green areas (ornato = beautification)
- Public lighting
- Urban infrastructure improvements
- Municipal services
Tips
- Pay in January to avoid lines — February gets very crowded as the deadline approaches
- Keep the receipt all year — you’ll need it for other tramites, and losing it means requesting a duplicate (Q5-10 fee)
- If you moved municipalities, pay in your current municipality of residence
- The surcharge is automatic on March 1 — there’s no grace period
- Some municipalities set up temporary kiosks in malls and markets during January-February for faster service
- If you’re a foreigner with residency, you’re subject to the ornato
- Municipal employees and retirees may have exemptions — check with your municipality
- You can pay for multiple years at once if you have unpaid years (each with its surcharge)