IUSI From the USA: Inherited Property, Unpaid Tax & Embargo Risk (Guatemala 2026)

⚠️ Update — September 26, 2026: Decreto 18-2026 was signed and published in the Diario de Centro America on August 28, 2026. Per AGN, it exempts from IUSI property used only as housing (residential and mixed use) and rescales commercial property to 3/6/9 por millar, but the changes take effect 90 days after publication. Counted in calendar days from August 28 that is November 26, 2026; Prensa Libre quotes Congress sources giving January 8, 2027, and the sources we hold do not say how the 90 days are counted. Until then you still owe the rates on this page (Decreto 15-98). Full detail, sources and open questions: IUSI Reform 2026 (Decreto 18-2026).

Which payment portals take a US card at all? Portal-by-portal acceptance rules — see the guide.

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. Decreto 18-2026 (the amended Iniciativa 6709), published August 28, 2026, exempts homes (residential and mixed use) and moves commercial property to 3/6/9 por millar 90 days after publication (November 26, 2026 if counted in calendar days; Prensa Libre quotes Congress sources giving January 8, 2027); until then the Decreto 15-98 rates still apply. Rates verified May 2026; reform status September 24, 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, which passed in amended form as Decreto 18-2026 (published August 28, 2026; homes exempted 90 days later).

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 + the Decreto 18-2026 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 reform is Decreto 18-2026, published in the Diario de Centro America on August 28, 2026, whose IUSI rate changes take effect 90 days after publication (see IUSI Reform 2026). Until then, the rate structure (2/6/9 per millar) and exemptions of the 1998 original remain in force, and the October 2026 quota falls due under them.

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

The rate schedule is Art. 11 — verified verbatim against the full statute text on 2026-08-20.

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 and the sale price are different numbers; check the fiscal value on your matrícula.

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):

• Rate: 9 per millar on the full value → Q 2,000,000 × 0.009 = Q 18,000/year
• In USD: about $2,300/year — still dramatically lower than a US property tax equivalent.

How the rate applies: the bracket determines the rate, and that rate applies to the entire fiscal value — IUSI is not computed marginally per portion like income tax. Q 100,000 → 9 per millar on all of it = Q 900/year.

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; in an inheritance that is the deceased parent or 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.

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: The national law grants no discount — Art. 22 simply allows prepaying up to four quarters. Guatemala City’s own catastro FAQ confirms prepayment carries no discount (checked 20 Aug 2026); what the capital periodically offers is forgiveness of fines and interest, never a cut on the tax itself. Ask your municipality’s catastro whether it runs its own incentive before you pay.

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

We could not find a dedicated online IUSI portal for Antigua Guatemala or Quetzaltenango. Assume in-person payment at the Tesorería Municipal or Banrural, and call the muni before you travel or send someone.

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. The 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.

Which interior municipalities still collect through MINFIN-DICABI rather than their own cadastre changes over time, and no current official roster is published — call the muni and ask where the payment goes before assuming.

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 and ask whether it offers a payment plan.
• 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. Rental income has its own tax treatment; the SAT pequeño contribuyente regime has an annual ceiling of Q500,285 in 2026 (125 minimum wages, SAT).
• 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.

The statute does not fix a cadence for these convocations — Art. 6 leaves the timing to the Ministry or the municipality, which must publish the dates and instructions. Watch your muni’s notices rather than expecting a fixed cycle.

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

Per Decreto 15-98 Art. 25, after the grace month expires, a single 20% penalty applies to the unpaid amount. No additional accruing interest — the article expressly excludes the compensatory interest of Arts. 58-59 of the Código Tributario and the mora sanction of its Art. 92.

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.

The article is Art. 25, and it is unusually explicit. Verbatim: “El contribuyente que no hiciere efectivo el pago del impuesto en la forma y tiempo establecidos por esta ley, incurrirá en una multa equivalente al veinte por ciento (20%) sobre la cantidad que hubiese dejado de pagar.” The second paragraph then rules out an interest clock: “la falta de pago del impuesto dentro del plazo previsto en la presente ley, no causará el pago de intereses resarcitorios que contemplan los artículos 58 y 59 del Código Tributario, ni se aplicará la sanción por mora establecida en el artículo 92 de dicho Código.” So a quarter one month late and a quarter three years late carry the same 20% on that quarter’s principal. Related: Art. 24 allows a twelve-month instalment agreement once you are more than four quarters behind, and Art. 28 sets a four-year prescription period.

Sources: Decreto 15-98 full text, Art. 25 — Contraloría General de Cuentas mirror [retrieved 2026-08-20]; Prensa Libre — when to pay IUSI and the penalties [accessed 2026-05-15].

Reform APPROVED: Iniciativa 6709 became Decreto 18-2026 (July 29, 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%).

A caution on that 3% figure: read as a uniform rate it would raise IUSI sharply on low-fiscal-value properties (3% versus the current 0.2%), which is why the number is contested in public debate. We have not seen the verbatim text of Iniciativa 6709, so do not treat any specific structure as final — and note that what Congress actually approved on July 29, 2026 was Decreto 18-2026, described below, not this initiative as drafted.

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

Status as of 2026-07-29: PASSED. Iniciativa 6709 cleared third debate, was amended article by article, and the final redaction was approved as Decreto 18-2026. The qualified majority this section previously said was unsecured was reached — reported vote counts are 131 for the initiative and 120 for the final redaction (different stages of the same session).

⚠️ The flat-3% design above did NOT survive the amendments. The approved text instead modifies Artículo 11 of Decreto 15-98 to tax by use first: exemption for property used only as housing, residential and mixed use (AGN’s description), and a commercial scale of 3 por millar to Q500,000 · 6 por millar to Q1,000,000 · 9 por millar above. Note the unit trap — 3 por millar is 0.3%, not 3%.

Published August 28, 2026; the new rates take effect 90 days later: the President sanctioned the decree and it was published in the Diario de Centro América on August 28, 2026. The IUSI changes take effect 90 days after publication (November 26, 2026 if counted in calendar days; Prensa Libre quotes Congress sources giving January 8, 2027). Until then the rates at the top of this page are what you owe.

➡️ Full breakdown, the 2025 collection data by department and municipality, sources and open questions: IUSI Reform 2026 (Decreto 18-2026)

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: Until the new rates take effect (90 days after the August 28, 2026 publication), the current 2/6/9 per millar structure of Decreto 15-98 still applies. Updated 2026-09-24: the initiative passed as Decreto 18-2026, which was sanctioned and published on August 28, 2026 (earlier versions of this page said it awaited sanction).

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, not the 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.

RIC (catastro.gob.gt) covers only the municipalities where cadastral survey has actually been completed, so it may have nothing on your property. It is a supplement to the muni’s matrícula fiscal, never a substitute.

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: IUSI does not appear among the personal deductions available to salaried taxpayers (the Q48,000 standard deduction plus up to Q12,000 of IVA on receipts). Treat it as non-deductible unless your accountant says otherwise for your specific case.

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 (Decreto 15-98, Art. 12)

Under Art. 12 of Decreto 15-98 the exemption is by entity, and the list is closed:

• The State, its decentralised and autonomous entities, the municipalities and their enterprises
• Diplomatic and consular missions of countries Guatemala has relations with — only where reciprocity exists
• International organisations Guatemala is a member of
• USAC and other universities legally authorised to operate in the country
• Authorised religious entities, where the property is used for their worship, social assistance or education and those services are offered to the general public free of charge
• Private schools that teach official study plans and programmes
• Professional colleges (colegios profesionales)
• CDAG (Confederación Deportiva Autónoma de Guatemala) and the Guatemalan Olympic Committee
• Properties of legally constituted cooperatives

Two things people get wrong. The Q2,000-and-under exemption is not on this list — it is the first bracket of the Art. 11 rate schedule, i.e. a rate of zero, not an Art. 12 exemption. And “charitable” or non-profit organisations in general do not appear in Art. 12 at all. Private homes and commercial property are never exempt, whatever the owner’s finances.

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.

Did the 6709 reform pass? Yes, amended: it became Decreto 18-2026, published in the Diario de Centro America on August 28, 2026. Homes (residential and mixed use) are exempted and commercial property moves to 3/6/9 por millar 90 days after publication (November 26, 2026 if counted in calendar days; Prensa Libre quotes Congress sources giving January 8, 2027). See IUSI Reform 2026 (Decreto 18-2026).

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.