Municipalidad

Boleto de Ornato vs IUSI: Two Different Taxes Explained (2026)

Boleto Ornato Q4-Q150 annual; IUSI 2-9 per millar annual Read: 5 minutes Available Online Available from US Updated May 14, 2026 By Estuardo Enriquez

Cost

Boleto Ornato Q4-Q150 annual; IUSI 2-9 per millar annual

Processing Time

Read: 5 minutes

Entity

Municipalidad

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Quick Requirements Checklist

Any person over 18 with income from work in the municipality
Salaried workers (employer withholds and pays through the Sistema de Boleto Empresarial)
Self-employed workers
Independent professionals
The titled owner of the property in the cadastre
If there are multiple owners, all are jointly liable
IUSI is paid by the owner, not the tenant (unless lease states otherwise)
Boleto de Ornato: Yes. Employer withholds from salary and pays through the Sistema Empresarial

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Legal Basis

Decreto 121-96 — Arbitrio de Boleto de Ornato

Establishes the Boleto de Ornato as an annual municipal levy based on the worker's monthly earned income. Rates range from Q4 to Q150 depending on salary bracket.

Decreto 15-98 — Ley del Impuesto Unico Sobre Inmuebles

Establishes the IUSI as Guatemala's sole tax on real property (land plus construction), calculated on the cadastral assessed value of the property.

Decreto 12-2002 — Codigo Municipal

Delegates administration, collection, and enforcement of municipal levies and taxes (including Boleto de Ornato and IUSI) to each municipality.

DIRECT ANSWER

Boleto de Ornato and IUSI are TWO DIFFERENT TAXES

Boleto de Ornato (Decreto 121-96): annual levy on income from work. Q4 to Q150 depending on salary. Paid by anyone working in the municipality.

IUSI (Decreto 15-98): tax on real property. 2 to 9 per millar of the cadastral assessed value. Paid by the property owner.

If you work AND own property, you owe both. They don't substitute or offset each other.

Verified: May 2026 · Sources: Decreto 121-96, Decreto 15-98, Codigo Municipal Decreto 12-2002

Boleto de Ornato and IUSI are two charges collected by the Municipality in Guatemala, and many people confuse them. But they are completely independent obligations with different laws, different tax bases, and different deadlines. If you are a salaried worker and a property owner, you can owe both at the same time — paying one does not exempt you from the other.

Quick summary: Boleto de Ornato is charged on income from work (Q4 to Q150 per year by salary bracket). IUSI is charged on real property (2 to 9 per millar of cadastral value). They are different laws (Decreto 121-96 vs Decreto 15-98) and they do not substitute each other.

Common confusion (May 14, 2026): Many people believe Boleto de Ornato is the municipal property tax. It is not. Boleto de Ornato is a levy on the worker's income. The property tax is IUSI, paid separately. Check both at muniguate.com Mi Portal before requesting municipal clearance.

Comparison Table: Boleto de Ornato vs IUSI

Feature	Boleto de Ornato	IUSI
Full name	Arbitrio de Boleto de Ornato	Impuesto Unico Sobre Inmuebles
Law	Decreto 121-96	Decreto 15-98
Type	Municipal levy (arbitrio)	Tax
Tax base	Worker’s monthly income	Cadastral value of property
Who pays	Anyone with income from work	Property owner
Cost	Q4 to Q150 annually (sliding)	2 to 9 per millar annual on cadastral value
Frequency	Annual (1 payment per year)	Quarterly (4 payments per year)
Main deadline	January-June (discount Jan-Feb)	March, Jun, Sep, Dec
Early-pay discount	January-February payment	10% if full annual Jan-Mar
Who withholds	Employer (if salaried)	Owner pays directly
Where paid	Mi Portal, Mini Munis, banks	Mi Portal, banks, Palacio Municipal
Required for	Consular, school, public-job procedures	Property sales, inheritance
Non-payment	Fine + procedural blocks	Interest + coactive collection eventually

What Boleto de Ornato Is

The Boleto de Ornato is a municipal levy established by Decreto 121-96 of Congress. It’s based on the worker’s monthly earned income (base salary + bonuses + commissions).

Official rate table (Decreto 121-96):

Monthly Income (Q)	Annual Boleto (Q)
0 to 500	4
501 to 1,000	6
1,001 to 3,000	15
3,001 to 6,000	50
6,001 to 9,000	75
9,001 to 12,000	100
12,001 and above	150

If your income varies month to month, the last year is averaged to determine the bracket.

Who must pay:

Any person over 18 with income from work in the municipality
Salaried workers (employer withholds and pays through the Sistema de Boleto Empresarial)
Self-employed workers
Independent professionals

Use of funds: Decreto 121-96 directs the proceeds to ornamentation works (parks, gardens, pedestrian areas) and improvement of public space in the municipality.

See full details in the Boleto de Ornato guide.

What IUSI Is

IUSI is the Impuesto Unico Sobre Inmuebles, established by Decreto 15-98. It’s calculated on the property’s cadastral value registered at the municipal cadastre — not the market value.

Official rates (Decreto 15-98):

Cadastral Value (Q)	Annual Rate
0 to 2,000	Exempt
2,001 to 20,000	2 per millar (0.2%)
20,001 to 70,000	6 per millar (0.6%)
70,001 and above	9 per millar (0.9%)

Cadastral value is typically 50-70% of market value. A property with Q1,000,000 market value may have Q500,000-Q700,000 cadastral value and pay Q4,500-Q6,300 annually.

Who must pay:

The titled owner of the property in the cadastre
If there are multiple owners, all are jointly liable
IUSI is paid by the owner, not the tenant (unless lease states otherwise)

Use of funds: Decreto 15-98 directs proceeds to municipal services (water, lighting, garbage collection, road maintenance) in the municipality where the property is located.

See full details in the IUSI guide or learn how to pay it online.

Typical Cases: Who Pays What

Case 1: Salaried worker renting an apartment

Boleto de Ornato: Yes. Employer withholds from salary and pays through the Sistema Empresarial
IUSI: No. IUSI is paid by the owner of the apartment (the landlord)

Case 2: Retired property owner with no income from work

Boleto de Ornato: Generally no (no provable income — confirm with the municipality)
IUSI: Yes. Pays quarterly IUSI on each property registered to their name

Case 3: Self-employed professional owning their office

Boleto de Ornato: Yes. Pays directly per income bracket (Q15 to Q150)
IUSI: Yes. Pays IUSI on the office based on cadastral value

Case 4: Guatemalan diaspora in the US with inherited property

Boleto de Ornato: No, if not working in Guatemala. If earning income from work in Guatemala (remote, consulting), yes
IUSI: Yes. Real property in Guatemala generates IUSI regardless of where the owner lives

Case 5: University student with no job

Boleto de Ornato: No (no income)
IUSI: Only if registered as owner of any property

Why the Distinction Matters

For consular procedures

Some Guatemalan consulates abroad request proof of Boleto de Ornato payment — not IUSI. Confusing them can delay your application.

For property sales

When selling a property you need municipal clearance (solvencia) which includes being current on IUSI — not Boleto de Ornato. If you only present the Ornato, the notary cannot record the deed.

For public school enrollment

Some public schools in Guatemala require Boleto de Ornato from the parent or guardian as an enrollment requirement — not IUSI.

For public-sector jobs

Public-sector positions typically require a current Boleto de Ornato certificate from the applicant.

Where to Pay Both

Both charges run on the same municipal platform:

Online: muniguate.com Mi Portal (recommended, 24/7)
Palacio Municipal Z1: 21 Calle 6-77 Zona 1, Centro Civico (Banrural basement)
Mini Munis: Galerias Primma (Z7), Plaza Espana (Z9), Plaza Atanasio Tzul (Z12), Galerias del Sur (Z11), Los Alamos (Z17), Munitec Z21, Munitec Z3
Banks: Agromercantil, CHN, Bantrab, Industrial, Inmobiliario, Banrural, Promerica

Receipts: both generate downloadable PDFs. Save them for future procedures.

Official Links

Boleto de Ornato — Muniguate
Cadastre and IUSI — Muniguate
Direccion de Catastro: 2285-8600 / 2285-8606 · iusi@muniguate.com

Frequently Asked Questions

What is the difference between Boleto de Ornato and IUSI?

They are two different municipal charges. Boleto de Ornato (Decreto 121-96) is an annual levy paid by anyone earning income from work in the municipality, calculated on monthly salary (Q4 to Q150). IUSI (Decreto 15-98) is the tax on real property, calculated on the cadastral value of the property (2 to 9 per millar). You can owe both at the same time: Ornato because you work, IUSI because you own property.

If I pay Boleto de Ornato, do I still owe IUSI?

Yes. They’re completely independent obligations. Boleto de Ornato taxes income from work; IUSI taxes real property. If you work and own property, you owe both. If you only work but don’t own property, you owe only Ornato. If you own property but don’t work in the municipality (retiree, diaspora owner), you owe only IUSI.

Who pays Boleto de Ornato?

Any person over 18 with provable income working in the municipality — whether as a salaried employee or self-employed. If you work for a company, the employer withholds and pays through the Sistema de Boleto Empresarial. Retirees and unemployed individuals without provable income are generally exempt.

Who pays IUSI?

The titled owner of the property as registered in the municipal cadastre. If a property has multiple owners, all are jointly liable. If you rent, IUSI is paid by the landlord, not the tenant (unless the lease says otherwise).

Where are both paid?

Both can be paid online via muniguate.com Mi Portal, at the Palacio Municipal, or at authorized banks. Ornato is paid annually (discount in January-February, no surcharge through June). IUSI is paid quarterly (March, June, September, December) or annually with a 10% discount if paid in January-March.

What happens if I don't pay either one?

Unpaid Boleto de Ornato can trigger fines and block consular, school, or public-employment procedures. Unpaid IUSI accrues late-payment interest and, after several years, may lead to seizure or coactive collection by the municipality. Both appear on municipal clearance (solvencia) checks.

Are they the same since both are municipal?

No. Although both are collected by the municipality, they have different laws, different tax bases (income vs property), different rates, and different deadlines. Confusing them is one of the most common mistakes by new taxpayers — especially diaspora returnees and foreigners.

Other common processes

Antigua Guatemala IUSI Property Tax 2026: Catastro, Online Payment, RatesMUNI Boleto de Ornato Antigua Guatemala 2026: Rates, Where to Pay, Local ArbitriosMUNI Boleto de Ornato Quetzaltenango (Xela) 2026: Where to Pay, Rates, DeadlineMUNI Coban IUSI Property Tax 2026: Alta Verapaz Catastro, Payment, RatesMUNI EMPAGUA 2026: Water Utility in Guatemala City — Connection, Bills, ComplaintsEMPAGUA IUSI Online Payment 2026: Pay Guatemala Property Tax from AnywhereMunicipalidad de Guatemala

General information, not legal advice. Guatemalan government procedures and requirements change. Always verify current details directly with the relevant agency before acting. For complex legal matters, consult a licensed attorney.

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Related Resources

📅 Free 2026 Guatemala Procedures Calendar (PDF)

All key 2026 dates on one printable page: quarterly IUSI, Boleto de Ornato, Aguinaldo (Dec 15), Bono 14 (Jul 15), annual ISR, SAT filings.

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