The IUSI (Impuesto Unico Sobre Inmuebles) in Coban (capital of Alta Verapaz) follows national rates under Decreto 15-98. It’s administered by the Municipality of Coban through its Catastro Municipal, if the muni is under the regimen propio. If not, SAT handles collection and distributes 75% to the muni. Coban is the departmental capital — concentrating cadastral records for urban properties in the city, perimeter fincas, and new construction on the outskirts.
Summary: Rates 0.2% to 0.9% of fiscal value per Decreto 15-98 (national). Quarterly or annual payment to the Catastro Municipal de Coban. Fiscal values in Coban moderate — annual IUSI lower than the capital on comparable properties. Office: Palacio Municipal de Coban. Site: municoban.gob.gt. Coban is the economic hub of the Verapaces — urban properties plus coffee fincas.
IUSI Rates (Decreto 15-98) in Coban
Rates are identical across the entire republic. The Muni Coban applies the same rates as the rest of the country.
| Fiscal value bracket | Rate | Category |
|---|---|---|
| Q0 - Q2,000 | EXEMPT | No payment |
| Q2,001 - Q20,000 | 2 per millar (0.2%) | Low bracket |
| Q20,001 - Q70,000 | 6 per millar (0.6%) | Mid bracket |
| Q70,001 and above | 9 per millar (0.9%) | High bracket |
The rate is progressive by bracket. See the full legal breakdown.
Example 1: Family home in urban Coban
A 200 m2 home with a fiscal value of Q150,000 (typical middle-class family home in zone 1 or zone 7 of Coban):
- Q0-Q2,000: exempt → Q0
- Q2,001-Q20,000 (Q18,000): 0.2% = Q36
- Q20,001-Q70,000 (Q50,000): 0.6% = Q300
- Q70,001-Q150,000 (Q80,000): 0.9% = Q720
- Annual IUSI = Q1,056 → quarterly payment approximately Q264 (~$34 USD)
Example 2: Coffee finca in Coban
Coffee finca with a fiscal value of Q1,500,000 (typical productive finca in the region):
- Q0-Q2,000: exempt → Q0
- Q2,001-Q20,000 (Q18,000): 0.2% = Q36
- Q20,001-Q70,000 (Q50,000): 0.6% = Q300
- Q70,001-Q1,500,000 (Q1,430,000): 0.9% = Q12,870
- Annual IUSI = Q13,206 → quarterly payment approximately Q3,301.50 (~$424 USD)
Use the IUSI Calculator 2026 for any value.
Where to Pay the IUSI in Coban
In Person — Catastro Municipal de Coban
- Office: Palacio Municipal de Coban (downtown)
- Website: municoban.gob.gt — verify availability and URL
- Typical hours: Monday-Friday 8:00 AM to 4:00 PM
- Bring finca number or matricula fiscal and DPI
The Palacio Municipal is in downtown Coban, near the Parque Central and the Cathedral. It’s the main procedural hub for the capital city of Alta Verapaz.
Authorized Banks
Banrural has a strong presence in Coban and usually accepts IUSI payments. Other system banks (Banco Industrial, G&T) also have branches. Ask the muni first which have active agreements.
If Your Finca Is Under SAT Regime
If your property is NOT under the Muni Coban regimen propio, you pay SAT:
- declaraguate.gt portal (online, 24/7)
- System banks authorized by SAT
- Regional SAT office Coban
Call the Muni Coban or SAT (1550) to confirm which regime applies.
Coban: Real Estate Context
Coban is the capital of Alta Verapaz, known as the Verapaces (along with Baja Verapaz):
- Population: ~250,000 in the municipality (including rural areas)
- Altitude: ~1,300 meters (temperate-humid climate, frequent rain)
- Economy: coffee, cardamom (Guatemala is the #1 producer worldwide), nature tourism (Semuc Champey, Lanquin caves), regional commerce
- Real estate market: active in urban zones (zone 1 downtown, zone 7 residential), cardamom and coffee fincas in perimeter areas, and commercial properties downtown
- Languages: in addition to Spanish, Q’eqchi’ is widely spoken — the Muni Coban offers bilingual service in some channels
Other Municipal Procedures in Coban
The Muni Coban manages typical municipal services plus some region-specific:
- Boleto de Ornato — annual personal tax
- Municipal commercial patente — for businesses
- Construction license — new builds and expansions
- Forestry permits (coordinated with INAB) — for fincas with forest management
- Municipal garbage collection
- Firefighter opinion — for business opening
- Municipal water service — piped water in urban zones
Coban Diaspora: Owners Abroad
Coban has a significant diaspora in the United States (especially in states like Tennessee, North Carolina, and Texas):
| Situation | What to do |
|---|---|
| I inherited a finca from my parents and live in the USA | Verify cadastral registration at the Catastro Municipal de Coban. Request an IUSI statement of account |
| I want to pay IUSI from the USA | If municoban.gob.gt doesn’t have a functional online portal, authorize a relative via notarized power of attorney for in-person payment |
| I own a coffee finca and don’t know its fiscal value | Request a constancia de valor catastral (cadastral value certificate) at the Catastro. If the value is outdated, you can request an appraisal |
| I want to sell a finca with back IUSI | You’ll need to catch up before the deed. The notary will require an IUSI solvencia |
| I want to hire a gestor in Coban | There are local gestores who charge Q100-300 per municipal procedure. Ask at the Catastro for a referral |
Related Tramites
- Guatemala IUSI Property Tax — national guide — national legal framework Decreto 15-98.
- IUSI Online Payment — digital channels.
- Boleto de Ornato Guatemala — annual personal tax.
- Coban municipality — directory entry.
- Boleto Ornato vs IUSI — comparison.
Data verified against the Decreto 15-98 legal framework and typical northern department municipality operations (May 2026). For Coban-specific operational details, contact the Municipality of Coban directly.