IUSI Guatemala 2026: Property Tax Complete Guide (How to Pay From USA + What You Owe)

IUSI: the tax the diaspora forgets

If you inherited a house in Guatemala — or are thinking about buying one from the US — the IUSI (Impuesto Único Sobre Inmuebles, “Single Property Tax”) is the quiet debt that accumulates while you’re not paying attention. It doesn’t pay rent, it doesn’t pay utilities, it pays IUSI: the property is the subject of the tax, not the person, and the clock keeps running even after the registered title-holder dies and the heirs live in Queens, Houston, or Los Angeles.

In short: IUSI (Impuesto Único Sobre Inmuebles) is Guatemala’s annual property tax, created by Decreto 15-98. Progressive rates 2-9 per millar (0.2-0.9% of fiscal value, not market value); exempt below Q2,000 fiscal value. Paid quarterly (deadlines April 30, July 31, October 31, January 31). Late penalty: 20% flat on the unpaid amount (not 25% as some blogs claim). Collected by the municipality (NOT SAT) — Guatemala City, Mixco and Villa Nueva accept international credit cards online from the USA. An IUSI solvencia (clearance) is required to inscribe any property transfer at the RGP. Iniciativa 6709 (April 2026) proposes a flat 3% rate plus new exemptions but has not yet passed. Verified May 2026.

This guide covers the points most gestor blogs skip: the verbatim text of Decreto 15-98, how the math actually works, how to pay from the US in 10 minutes, what to do if the property is still in a deceased relative’s name, and the Iniciativa 6709 (April 2026) reform that could change everything to a flat 3% rate.

Common confusion: IUSI is NOT the same as the Boleto de Ornato. Ornato taxes your work income (Q4-Q150 annually); IUSI taxes your real estate (2-9 per millar). If you own property AND work in Guatemala, you owe both. See: Boleto de Ornato vs IUSI: the difference.

Legal basis: Decreto 15-98 + 4-2012 reform

IUSI was created by Decreto 15-98 of the Congreso de la República (“Ley del Impuesto Único Sobre Inmuebles”), in force since 1998. The most recent substantive reform is Decreto 4-2012, which adjusted administrative procedures and clarified revenue distribution. The rate structure (2/6/9 per millar) and exemptions of the 1998 original remain in force.

Verbatim text, Art. 1 (taxable event): “Se establece un impuesto único anual, sobre el valor de los bienes inmuebles situados en el territorio de la República.” — “A single annual tax is established, on the value of real property located in the territory of the Republic.”

The tax falls on:

• Land (rural or urban)
• Structures and constructions
• Installations attached to the property
• Improvements (additions, remodels)
• Permanent crops (fruit trees, coffee, rubber, etc.)

Primary sources (all verified May 15, 2026):

• Decreto 15-98 — official MINFIN PDF
• IUSI Law — Contraloría General de Cuentas mirror
• INAP entry — Decreto 15-98
• MINFIN Atención Virtual — IUSI payment management

[GAP — verify verbatim article number for rates (Art. 11 per secondary sources) against the MINFIN PDF before next update.]

IUSI 2026 rate table (per Decreto 15-98, in force)

The tax is calculated on the registered fiscal value in the muni’s matrícula fiscal — NOT on current market value. The fiscal value is usually much lower than the actual sale price, which makes Guatemala’s property tax one of the lowest in the hemisphere.

Worked example: what will I pay?

Property with fiscal value Q 50,000 (typical residential zone Quetzaltenango or Cobán):

• Rate: 6 per millar (0.6%)
• Annual IUSI = Q 50,000 × 0.006 = Q 300/year
• Each quarterly installment: Q 75

Property with fiscal value Q 500,000 (typical zone 10/14 Guatemala City or Cayalá):

• Rate: 9 per millar (0.9%)
• Annual IUSI = Q 500,000 × 0.009 = Q 4,500/year
• Each quarterly installment: Q 1,125
• In USD at ~7.8 exchange: roughly $577/year total.

Property with fiscal value Q 2,000,000 (high-end zona 14 home or restored colonial in Antigua):

• Roughly Q 17,790/year with the progressive scale applied.
• In USD: about $2,280/year — still dramatically lower than a US property tax equivalent.

For comparison with the US: A $250,000 USD home in Texas pays ~$5,000-$7,500/year in property tax. An equivalent home in Antigua with Q 500,000 fiscal value pays ~$577/year in IUSI. That ~10x gap is one of the strongest financial arguments for keeping family property in Guatemala even when you live in the US.

IUSI Calculator

Who pays IUSI?

Under Decreto 15-98, taxpayers include:

1. Owners of real property — title-holders registered at the Registro General de la Propiedad (RGP).
2. Possessors — even without inscribed title, if they hold effective possession.
3. Usufructuaries — including usufructuaries of state-owned property.

What this means for diaspora: The registered title-holder is whoever appears at the RGP — usually the deceased parent/grandparent, until probate is closed and the property is transferred. While that’s pending, IUSI continues running in the deceased person’s name, and the property (not the person) is responsible for the debt. The muni accepts payment from anyone bringing the matrícula to the bank/portal — they don’t require you to be the registered title-holder.

[GAP — confirm with Muniguate (2285-8600) whether they ever require the payer’s DPI to issue the receipt in the heir’s name.]

See also:

• General Property Registry (RGP) — how to check your property
• RGP property certification

When to pay: quarterly with a month of grace

IUSI is an annual liability, but taxpayers can elect to pay in four quarterly installments or as a single annual payment (with discount in some munis).

The grace month is built into the deadline (Q1 closes March 31, but unpenalized payment goes through April 30). After April 30, the 20% penalty applies.

For annual payers: Guatemala City, Mixco and other large munis have historically offered a ~10% discount for full annual payment between January and March. Check with your muni before the end of January — this is NOT in the national law, it’s a per-muni decision.

Where to pay — including from the United States

1. Muniguate (Guatemala City)

Online portal: muniguate.com → IUSI → Consulta y Pago

• Requires creating an account with confirmed email.
• Identification: property matrícula + district code.
• Accepts: credit and debit cards (including US-issued cards).
• Available 24/7 — payment from the US is fully viable with no intermediary.

Authorized banks (window payment): Banrural, G&T Continental, Banco Industrial.

Banco Industrial online (BI en Línea): official tutorial. Useful if you already have a BI account.

Physical address: Catastro and IUSI Administration Office, 4th floor, Palacio Municipal, 21 Calle 6-77 Zona 1. Phone: 2285-8600 / 2285-8606. Email: iusi@muniguate.com.

2. Mixco

Portal: munimixco.gob.gt → Consultas → Saldo IUSI App: MixcoApp (Android/iOS) Banks: Banrural, InterBanco, BAC, Banco Reformador, G&T Continental, Banco Industrial. Customer service: dial 1593 from Guatemala.

3. Villa Nueva

Portal: villanueva.gob.gt → Estado de Cuenta IUSI

• Identification: contributor number.
• Credit/debit card 24/7.
• Inquiry: WhatsApp 2269-1100.

4. Antigua Guatemala and Quetzaltenango

[GAP — research did not surface a dedicated online portal for Muni Antigua or Muni Xela. Payment likely at Tesorería Municipal and Banrural in-person. Confirm before traveling from the US.]

For diaspora residents with property in Antigua: IUSI Antigua Guatemala — local guide.

5. Smaller munis without online payment

For munis without a portal, MINFIN-DICABI centralizes collection in some cases. The MINFIN Atención Virtual portal offers consultation and management at atencionvirtual.minfin.gob.gt. In most cases, the most practical options are:

• Grant a special power of attorney notarized at your Guatemalan consulate in the US to a family member or gestor in Guatemala, or
• Wise / Western Union funds to a family member who pays at the window using the matrícula.

[GAP — confirm which interior munis are currently MINFIN-DICABI-delegated (the Ojoconmipisto list may be dated as of 2026).]

The diaspora flow: you inherited Guatemala property

This is the most common scenario among Living in Guatemala readers based in the US, and the one most official documents do not cover. Realistic step-by-step:

Step 1: Confirm what property you inherited and where the matrícula lives

• Ask the notary or judge handling probate for a property certification from the RGP.
• That certification gives you finca, folio and libro (registry coordinates).
• The fiscal matrícula (IUSI) is DIFFERENT from the RGP number. You find it by querying the muni’s portal with the deceased title-holder’s DPI, or on an old IUSI bill.

Step 2: Verify the accumulated IUSI debt

• Log into the corresponding muni’s portal (Muniguate, Mixco and Villa Nueva have public lookup with matrícula).
• It will display the history of paid and outstanding installments, accumulated penalties.
• If 3+ years overdue, you almost certainly already have 20% penalty + administrative surcharges.
• If 5+ years, check whether the muni has initiated coactive collection (active court litigation, requires a Guatemala-based attorney).

Step 3: Pay the back-balance

• From the US with an international credit card: viable for Guatemala City, Mixco, Villa Nueva. 10-20 minutes.
• Through a family member in Guatemala: Wise/Western Union to the relative, they pay at the bank or portal with the matrícula.
• Payment plan: for high balances (Q10,000+), call the muni — they typically offer plans without requiring an attorney.
• Forgiveness programs: Muniguate, Mixco and others have periodically run programs forgiving penalties (NOT principal). Watch each muni’s calendar.

Step 4: IUSI clearance before inscribing the transfer

• Once everything is paid, the muni issues an IUSI solvencia certificate (free).
• This clearance is REQUIRED for the RGP to inscribe the transfer to the heir after probate.
• Without it → the RGP rejects the inscription → the property stays in legal limbo in the deceased’s name even after you pay IUSI.

Step 5: Decide what to do with the property

• Keep and rent: continue paying annual IUSI. Consider rental income ISR (SAT pequeño contribuyente regime if rent income < Q150,000/year).
• Sell: you’ll need IUSI clearance + RGP certification + appraisal.
• Donate to family in Guatemala: notarial deed + donation tax + IUSI clearance.

Concrete risk if you do nothing: After 5+ years of non-payment, seizure risk rises sharply. Before seizure, the muni files an executory collection action in justice-of-the-peace court — if no one shows up to represent the estate, the property can be auctioned to satisfy IUSI + judicial costs. This is not theoretical — it happens in munis with budget pressure.

See also: Recognizing your US marriage in Guatemala — relevant for diaspora who inherited property and need to update civil status at RENAP/RGP for inheritance purposes.

Self-assessment (autoavalúo)

Decreto 15-98 establishes that taxpayers must file a self-assessment when convoked by MINFIN or the respective municipality. It is NOT a fixed annual obligation.

Triggers that may require self-assessment:

1. Initial registration of a property without an open fiscal matrícula.
2. Significant improvements (addition, remodel that changes the value).
3. Municipal convocation published — periodic, no fixed cadence in the law.
4. Voluntarily by the owner before a sale, to update fiscal value.

If the taxpayer does NOT file when convoked, the municipality can hire a private appraiser at the taxpayer’s expense and notify the new value.

[GAP — verify whether Muniguate has published a routine cadence (every 3 / 5 / 7 years) for self-assessment convocations in 2025-2026.]

Penalty for non-payment: 20% (NOT 25%)

Per Decreto 15-98, after the grace month expires, a single 20% penalty applies to the unpaid amount. No additional accruing interest — only the single penalty.

Watch for misinformation: Some gestor blogs (including TramitarGT) cite “25% or more” — this contradicts the text of the law. The official figure is 20%. If a muni or gestor charges more, ask them to cite the legal basis in writing before you pay.

Cases of prolonged non-payment:

• 1-2 quarters overdue: principal + 20% penalty. Payable online without further proceedings.
• 3+ years overdue: principal + 20% + possible administrative surcharges. Call the muni to confirm total balance before paying.
• 5+ years with coactive collection initiated: active litigation, requires a Guatemala-based attorney. Do NOT pay directly without first checking the status of the lawsuit — paying incorrectly may not stop the proceeding.

Sources: Prensa Libre — when to pay IUSI and the penalties [accessed 2026-05-15]; Decreto 15-98 Art. 31 area (verify verbatim).

Pending reform: Iniciativa 6709 (April 2026)

In April 2026, the UNE, TODOS and CREO congressional blocs introduced Iniciativa 6709, which proposes:

• Flat 3% rate (versus the current 9 per millar = 0.9%).

[NOTE: the 3% flat-rate proposal is being interpreted in public debate as applying uniformly — if it passes as drafted, IUSI would actually increase sharply for low-fiscal-value properties. This is the subject of active public debate. Verify the exact text of Iniciativa 6709 before treating any specific structure as final.]

• New exemptions:
  • First-time homebuyers
  • Adults 60+
  • Property owners with 20 consecutive years of IUSI payment

Status as of 2026-05-15: First reading approved. Final passage requires a qualified majority — 107 votes, not yet secured.

Opposition: ANAM (National Association of Municipalities) called the proposal “irresponsible” — the reform would cut ~Q1.3 billion annually (−64.4% of national IUSI revenue). CIEN (National Economic Research Center) asked for deeper fiscal analysis before passage.

Practical implication: While the reform does NOT pass, the current 2/6/9 per millar structure of Decreto 15-98 remains in force. If it passes, owners with high fiscal value (>Q70,000) would see relief; low-fiscal-value owners and munis would see significant impact. This page will update the day the initiative moves to second reading.

Sources: La Hora — Goodbye to IUSI: Iniciativa 6709; Prensa Libre — IUSI reforms [both accessed 2026-05-15].

IUSI vs Catastro vs Property Registry — the classic confusion

Three distinct registries, all three must be current for a clean sale:

Key differences:

• IUSI uses the fiscal value from DICABI/muni — usually MUCH lower than market value.
• The RGP tells you who owns it, not what it’s worth.
• The RIC tells you exactly where the boundaries are, not who owns or what it’s worth.
• A property can have IUSI current but mis-measured at RIC, or still in a deceased grandparent’s name at RGP. The three are independent.

[GAP — verify whether catastro.gob.gt (RIC) is currently functional for diaspora users; historically RIC has had spotty territorial coverage.]

See: SAT Solvencia Fiscal (SOFI) — SAT Fiscal Clearance is for SAT taxes (ISR, IVA); it does NOT substitute IUSI clearance (which is municipal). Entirely different proceedings.

Is IUSI deductible from ISR?

For employees in dependent relationship: [GAP — IUSI does not appear in the standard personal deductible expense categories (Q48,000 standard deduction + Q12,000 IVA with receipts). Verify with SAT.]

For property owners renting under the lucrative-activity regime: Yes — IUSI paid is considered a deductible expense associated with the income-producing property.

For owners under the small-contributor (pequeño contribuyente) regime: Not applicable (the regime taxes gross income with no deductions).

For specific cases: Vesco Consultores — IUSI guide or consult directly with a SAT-licensed accountant.

Exemptions (Art. 12 area)

Exempt from IUSI under Decreto 15-98:

• The State and its decentralized and autonomous entities.
• Diplomatic and consular missions accredited in Guatemala.
• Universities (USAC and authorized private).
• Religious entities — only on property used for worship.
• Professional bar associations.
• Private educational institutions — only on property used for education.
• Non-profit associations, foundations and sports federations.
• Properties with registered fiscal value ≤ Q 2,000.

[GAP — verify exemptions verbatim against Art. 12 PDF; some categories carry conditions (use-restricted, non-profit, etc.).]

Related resources

• IUSI calculator: Calculate your IUSI by fiscal value
• IUSI online payment: Step-by-step by muni
• IUSI Antigua Guatemala: Local payment guide
• IUSI Quetzaltenango: Xela local payment
• IUSI Panajachel: Sololá local payment
• IUSI Cobán: Alta Verapaz local payment
• Boleto Ornato vs IUSI: Full difference breakdown
• CUI-NIT lookup: Check your CUI/NIT before any payment
• Register a business: If you use the property for business
• US marriage and RGP: Diaspora — recognize marriage for inheritance inscription

Quick FAQ

Can I pay IUSI with a US address? Yes. Muniguate, Mixco and Villa Nueva accept international credit cards from any address. You only need the property’s matrícula.

Does IUSI transfer with the property? Yes. IUSI debt follows the property — the buyer inherits the outstanding balance. Demand a current clearance before signing.

When do they ask for an IUSI clearance? At sale, transfer, or to inscribe any registry act at the RGP. Also for mortgages and some municipal permits.

What if I haven’t paid in 10 years? The muni has very likely already initiated coactive collection. Call the muni or check the portal before paying — there may be active litigation requiring an attorney.

Will the 6709 reform pass? It approved first reading in April 2026, requires 107 votes for qualified majority not yet achieved. This page will update if it advances.

Last verified: May 15, 2026. Rates, deadlines and procedures can change — verify with your municipality or MINFIN before any major transaction. The information on this page is educational, not legal or tax advice.