Quick summary: Guatemala abolished its inheritance tax. Decreto 6-2026 of Congress repealed Decreto 431 — the law that had taxed inheritances, legacies and gifts since 1947. It was published on March 2, 2026 and took effect on April 2, 2026. The rate, formerly a progressive 1% to 25% depending on kinship, is now 0%. But note: the succession process is still mandatory to legally transfer the assets. Below is how the notarial and judicial routes work, plus a dedicated section for heirs inheriting from the USA.
The news: Guatemala repealed its inheritance tax (Decreto 6-2026)
Decreto 6-2026 of the Congress of the Republic fully repealed Decreto 431, the Law on the Tax on Inheritances, Legacies and Gifts that had been in force since 1947. It was published in the Diario Oficial on March 2, 2026 and, after a 30-day vacatio legis, took effect on April 2, 2026.
The practical effect is direct: the tax formerly charged on inheritances — a progressive rate of 1% to 25% depending on kinship and the amount inherited — dropped to 0%. Under the repealed law, a spouse and children paid the lowest rates, while collateral relatives and unrelated persons paid the highest.
The decree brought other changes as well. Gifts between living relatives up to the 2nd degree of consanguinity and the 1st degree of affinity became exempt from VAT (IVA). The income-tax (ISR) exemption for inheritances is maintained, as it was before (inheritances were already ISR-exempt). For proceedings already underway, administrative bodies must return the pending files for succession or gifts without the interested party having to request it; only files that had already been notified before April 2 must still pay. Finally, the decree simplified extrajudicial succession by removing a share-valuation requirement.
The inheritance tax: before and now
| Relationship to the deceased | Under Decreto 431 (until April 1, 2026) | Under Decreto 6-2026 (from April 2, 2026) |
|---|---|---|
| Spouse and children (closest kin) | Lowest rates on the 1%–25% progressive scale | 0% |
| Collateral relatives and unrelated persons | Highest rates on the scale (up to 25%) | 0% |
The succession process still applies (it is not automatic)
A common misconception after the news is that inheriting is now “free and automatic.” It is not. What disappeared is the tax; what did not disappear is the judicial or extrajudicial succession process, registration in the General Property Registry, the updating of company share books, or the notarial formalities. Municipal taxes and asset-specific charges (for example, the IUSI property tax on real estate) also remain.
In other words: for an asset to legally pass into the heirs’ names, and for them to have legal certainty over it, you must complete the succession. Without it, the property stays registered in the deceased person’s name and cannot be sold, mortgaged, or cleanly passed on again.
The two axes of the succession process
Every succession in Guatemala is defined by two axes.
Axis 1 — with a will or without a will. In testate succession, the deceased left a valid will (testamento) stating how the assets are divided. In intestate succession there is no will, so the heirs are determined by law, following the order of succession in the Civil Code (spouse, children and other relatives).
Axis 2 — extrajudicial or judicial route. The extrajudicial (notarial) route is available when the heirs agree and there is no dispute; it is handled by a notary under the Law Governing Notarial Processing of Voluntary Jurisdiction Matters (Decreto 54-77) and is the faster route. The judicial route is required when there is a conflict, a contested will, or minor or incapacitated heirs without proper representation; it is decided by a judge.
| Aspect | Extrajudicial (notarial) route | Judicial route |
|---|---|---|
| When to use | Heirs agree and there is no dispute | Conflict, contested will, or minor/incapacitated heirs without proper representation |
| Who handles it | A notary (Decreto 54-77) | A judge |
| Relative speed | Faster | Slower |
How the notarial succession works, step by step
When the heirs agree, the quickest path is extrajudicial succession before a notary. Before starting, it helps to gather:
- Death certificate (certificación de defunción) of the deceased.
- Proof of kinship for the heirs (birth certificates and, if applicable, a marriage certificate).
- The will, if there is one (testate succession).
- Identification of the heirs (DPI, or passport if they live abroad).
- Agreement among the heirs to process the succession through the extrajudicial route.
- A notary to direct the process (or a lawyer, if the case must go the judicial route).
- If any heir is abroad, a special power of attorney to a lawyer or notary in Guatemala.
- For any documents issued outside Guatemala, their apostille and a sworn translation where applicable.
With those in hand, the process proceeds as follows (a general outline, not a per-case guarantee):
- Notarial act of request (acta de requerimiento). The heirs formally ask the notary to open the process, presenting the death certificate and proof of kinship.
- First resolution. The notary declares the process opened, notifies the Registry of Succession Proceedings (Decreto Legislativo 73-75), requests information from the registries about any will or gift por causa de muerte, and grants intervention to the Attorney General’s office (Procuraduría General de la Nación, PGN).
- PGN opinion. The PGN must be heard; its favorable opinion is mandatory before the process can conclude.
- Declaration of heirs and inventory. The notary recognizes the heirs through the declaration of heirs (auto de declaratoria de herederos) and approves the inventory of assets.
- Registration. The notary issues a certified testimonio, which is presented to the corresponding registries (the General Property Registry for real estate) within 15 days of certification, to transfer title.
Timeline and cost
Timeline. An international succession typically takes 8 to 18 months. The time depends on three main factors: how quickly the apostilles for foreign documents are obtained, the PGN’s workload, and the Registry’s review times.
Cost. The inheritance tax is now 0%, but the notary or professional fees and the registration fees still apply. These vary with the size and nature of the estate and have no fixed published schedule, so this guide does not quote a quetzal figure: confirm it with your notary and the Registry for your specific case.
Inheriting from the USA
If you live in the United States and inherited assets in Guatemala, the good news is that you generally do not need to travel to complete the succession. The key is granting a special power of attorney (poder especial) to a trusted lawyer or notary in Guatemala who will act on your behalf throughout the process.
There are two ways to grant that power:
- At a Guatemalan consulate in the US, where the power is executed and comes out ready to use in Guatemala. See Poder consular and the Guatemalan notarial power of attorney from the USA.
- Before a US notary and then apostilling it. See the MINEX special power of attorney guide.
In addition, any document issued abroad that you will use in the succession — for example, a US death certificate if the person died in the US, or US civil records — must be apostilled under the Hague Convention and, where needed, translated by a sworn translator. See Apostille from the USA for Guatemala. If the person died abroad, that death also needs to be registered; see Death abroad registration (RENAP).
Rather than duplicating those procedures here, use the dedicated guides above for the exact mechanics (appointments, fees, sworn translation, state-by-state apostille steps).
Document checklist for the diaspora
| Document | Where to get it / apostille? | LIG guide |
|---|---|---|
| Death certificate | If the death occurred in the US, apostilled; if in Guatemala, issued by RENAP | Death abroad registration |
| Proof of kinship (birth / marriage certificates) | Apostilled if US-issued | Apostille from the USA |
| Special power of attorney to a Guatemalan lawyer | At a Guatemalan consulate in the US, or before a US notary + apostille | Poder consular |
| Foreign civil documents | Apostilled and translated by a sworn translator where needed | Apostille from the USA |
Once the succession is complete, the transfer of real estate is formalized at the Registry; if the property was never registered in the first place, see first-time property registration at the RGP. If you are a Guatemalan born or naturalized abroad, confirm your status with the dual citizenship Guatemala–USA guide. And if an heir was born in the United States, you may want to confirm their Guatemalan civil status; see registering a US-born child as Guatemalan.
Related procedures
- Guatemalan notarial power of attorney from the USA — the two valid routes and their costs.
- Poder consular — grant power to an agent in Guatemala without traveling.
- MINEX special power of attorney — apostille of the power when signed before a US notary.
- Apostille from the USA for Guatemala — how to apostille certificates and powers.
- Death abroad registration (RENAP) — register the death when the person died outside Guatemala.
- First-time property registration at the RGP — when the inherited property was never registered.
- Dual citizenship Guatemala–USA — the legal framework for heirs with dual nationality.
- Register a US-born child as Guatemalan — confirm Guatemalan civil status for US-born heirs.
- Proceso sucesorio en Guatemala (español) — the Spanish version of this guide.
Legal disclaimer and methodology
This guide is general information reflecting the law in force after the inheritance-tax repeal by Decreto 6-2026 (effective April 2, 2026). It is not legal advice. The specifics of each succession depend on the estate, the will, and the heirs; always consult a Guatemalan notary or attorney for your particular case.
It is written by Estuardo Enriquez, a Guatemalan native, based on official sources (the Ministry of Public Finance and the Congress of the Republic) and the legal framework cited in the Legal Basis section of this page. Last verified: July 5, 2026.