The IUSI (Impuesto Unico Sobre Inmuebles) in Panajachel follows the national rates of Decreto 15-98. It’s administered by the Municipality of Panajachel (Solola) through its Catastro Municipal, if under the regimen propio. Panajachel is the tourist capital of Lake Atitlan — concentrating local owners, merchants, hotels, and a significant community of foreign owners and Guatemalan diaspora. IUSI here coexists with another authority: AMSCLAE (environmental jurisdiction over the entire Lake basin).
Summary: Rates 0.2% to 0.9% of fiscal value per Decreto 15-98 (national). Quarterly or annual payment to the Catastro Municipal de Panajachel. Lakefront properties with Lake Atitlan views have higher fiscal values. AMSCLAE regulates construction and development in the basin (separate from IUSI). Other Lake towns (San Pedro, Santiago, etc.) have their own municipal catastro.
IUSI Rates (Decreto 15-98)
Rates are identical across the entire republic. The Muni de Panajachel 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: Apartment in downtown Panajachel
An 80 m2 apartment with a fiscal value of Q400,000:
- 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-Q400,000 (Q330,000): 0.9% = Q2,970
- Annual IUSI = Q3,306 → quarterly payment approximately Q826.50 (~$106 USD)
Example 2: Lakefront home with Lake view
Lakefront home, fiscal value Q1,200,000 (typical profile for foreign or diaspora owners):
- 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-Q1,200,000 (Q1,130,000): 0.9% = Q10,170
- Annual IUSI = Q10,506 → quarterly payment approximately Q2,626.50 (~$337 USD)
For context: a comparable lakefront property in the USA might generate $12,000-$25,000 in annual property tax. Use the IUSI Calculator 2026 for any fiscal value.
Where to Pay the IUSI in Panajachel
In Person — Catastro Municipal de Panajachel
- Office: Palacio Municipal de Panajachel, downtown (near the muelle and Calle Santander)
- Department: Solola
- Typical website: check the Muni Panajachel portal (may be munipanajachel.gob.gt or another domain)
- Typical hours: Monday-Friday 8:00 AM to 4:00 PM
- Bring finca number or matricula fiscal and DPI
Authorized Banks
Banrural has a Panajachel office (muelle / Calle Santander area) and usually accepts municipal collections. Other system banks with presence in Panajachel or in Solola (the departmental capital, 30 min from Panajachel) may also have agreements.
If Your Property Is Under SAT Regime
If your finca or home is NOT under regimen propio of the Muni Panajachel, you pay SAT:
- declaraguate.gt portal (online)
- System banks authorized by SAT
Call the Muni Panajachel or SAT (1550) to confirm which applies.
Panajachel and Lake Atitlan: Context
Panajachel is the gateway to Lake Atitlan from Guatemala City — the largest and most commercial town on the Lake:
- Population of the municipality: ~17,000 inhabitants (plus tourists and part-time residents)
- Altitude: ~1,560 meters (temperate climate, views of Toliman, Atitlan, and San Pedro volcanoes)
- Economy: tourism (hotels, restaurants), crafts, regional commerce
- Owner profile:
- Local families (mainly Kaqchikel)
- Merchants and hotel/restaurant owners
- Foreign residents (USA, Canada, Europe — expat community established since the 1970s)
- Guatemalan diaspora with vacation homes
Other Lake Towns — Each with Its Own Muni
Each Lake town has its own muni and catastro:
| Town | Department | Character |
|---|---|---|
| Panajachel | Solola | Tourist capital, most commercial |
| Santiago Atitlan | Solola | Tz’utujil community, south side |
| San Pedro La Laguna | Solola | Tz’utujil town, backpackers, Spanish schools |
| San Marcos La Laguna | Solola | Spiritual / yoga / meditation community |
| Santa Cruz La Laguna | Solola | Small town, boutique hotels |
| San Juan La Laguna | Solola | Tz’utujil town, textile crafts |
| San Lucas Toliman | Solola | Coffee, Kaqchikel community |
| San Antonio Palopo | Solola | Kaqchikel town, ceramics |
| Santa Catarina Palopo | Solola | Houses painted with Mayan motifs |
If your property is in one of these other towns, you pay IUSI to that municipality — not the Muni de Panajachel.
AMSCLAE: Environmental Regulation Separate from IUSI
AMSCLAE (Authority for Sustainable Management of the Lake Atitlan Basin and Its Environment) was created by Decreto 133-96. It’s a regional entity with authority over the entire Lake basin — covering all 15 municipalities that make it up.
AMSCLAE does NOT collect IUSI. The IUSI remains municipal. But AMSCLAE regulates:
- New construction in the basin — environmental approval required
- Wastewater discharge — septic systems or treatment plant connection
- Lakefront modification — docks, retaining walls, gabions
- Environmental protection areas — zones where construction is prohibited
- Basin management — deforestation, agriculture, mining
If you’re going to build or renovate in Panajachel near the Lake, you need:
- Construction license — Muni Panajachel
- AMSCLAE approval — regional environmental authority
- Current IUSI — solvencia from the Catastro Municipal
Diaspora and Foreign Owners in Panajachel
| Situation | What to do |
|---|---|
| I live in the USA and own a vacation home in Panajachel | Pay IUSI on your property. Authorize a relative or local gestor via notarized power of attorney if you can’t go in person |
| I’m a foreign permanent resident in Panajachel | Pay IUSI like any owner. You also must pay Boleto de Ornato because you reside here |
| I’m a foreigner who only visits in winter | Pay IUSI; the Boleto de Ornato depends on whether you have active migratory residency in Guatemala |
| I want to build near the Lake | First confirm with AMSCLAE if the lot is in an apt zone. Without AMSCLAE approval there’s no municipal license |
| I’m buying lakefront property | Ask for the seller’s IUSI solvencia, land use certification, and verify AMSCLAE. Critical because there are lakefront properties without clear paperwork |
Related Tramites
- Guatemala IUSI Property Tax — national guide — Decreto 15-98 legal framework.
- IUSI Online Payment — digital channels.
- Boleto de Ornato Guatemala — annual personal tax.
- Panajachel municipality — directory entry.
- Boleto Ornato vs IUSI — comparison.
Data verified against the Decreto 15-98 legal framework and operating patterns of Lake Atitlan basin municipalities (May 2026). For specific details on Panajachel and AMSCLAE, contact the Municipality of Panajachel and AMSCLAE directly.