The IUSI (Impuesto Unico Sobre Inmuebles) in Quetzaltenango (Xela) follows the same national rates under Decreto 15-98 that apply across the country. What’s specific to Xela: who manages collection (the Municipality of Quetzaltenango if under regimen propio, or SAT if not), where to pay (Catastro Municipal or system banks), and the fiscal value assigned to each property — which in Xela tends to be lower than the capital for comparable properties.
Summary: Rates 0.2% to 0.9% of fiscal value per Decreto 15-98 (national). Quarterly or annual payment to the Catastro Municipal of Quetzaltenango. Fiscal values in Xela generally lower than Guatemala City — annual IUSI lower on comparable properties. Muni Xela: consult munixela.gob.gt or call the municipal PBX. Xela is the second-largest city in Guatemala — second real estate hub.
IUSI Rates (Decreto 15-98)
Rates are identical across the entire republic. The Muni Xela applies the same rates as Muni Guate, Muni Antigua, and the rest of the municipalities.
| 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 — only the value within each bracket pays that bracket’s rate. See the full legal breakdown of national IUSI.
Example: Family home in residential Xela
A 250 m2 home in a typical residential area of Quetzaltenango with a fiscal value of Q200,000:
- 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-Q200,000 (Q130,000): 0.9% = Q1,170
- Annual IUSI = Q1,506 → quarterly payment approximately Q376.50 (~$48 USD)
Use the IUSI Calculator 2026 to calculate with any cadastral value.
Where to Pay the IUSI in Quetzaltenango
Collection operations depend on whether the Muni Xela is under the regimen propio of the IUSI or whether SAT administers it. Typical options:
In Person — Catastro Municipal de Xela
- Location: Palacio Municipal de Quetzaltenango, near the Parque Centro America
- Website: munixela.gob.gt (verify availability and exact URL)
- Typical hours: Monday-Friday 8:00 AM to 4:00 PM
- Bring finca number or matricula fiscal and DPI
Authorized Banks
Banrural is the most common bank with an agreement to collect IUSI nationally, including Quetzaltenango. Other system banks (Banco Industrial, G&T, BAM) usually accept payments too. Ask the Muni Xela first which banks have active agreements.
If Your Finca Is Under SAT Regime
If your property is NOT in a muni under the regimen propio of the IUSI, SAT administers collection. In that case you pay at:
- declaraguate.gt portal (online)
- System banks authorized by SAT
- SAT offices in Quetzaltenango
Call the Muni Xela or SAT (1550) to confirm which applies to your specific finca.
Quetzaltenango: Real Estate Context
Xela is the second-largest city in Guatemala and a western highlands hub:
- Metro area population: ~225,000 inhabitants
- Altitude: 2,330 meters (cool-temperate climate)
- Real estate market: active in zones like La Pedrera, La Democracia, El Calvario, Las Rosas and southern residential areas
- Owner profile: mix of locals, healthcare professionals (because of Hospital Regional and USAC Xela), wholesale merchants, and some foreigners (drawn by cost of living and climate)
- Diaspora: Quetzaltenango has a strong diaspora in the USA (especially New England, Florida, California) — many families with property here but residing abroad
Other Municipal Procedures in Xela
The Muni Xela manages a typical catalog of municipal services:
- Boleto de Ornato Xela — annual personal tax
- Municipal commercial patente — to open physical businesses
- Construction license — new builds, expansions, renovations
- Municipal garbage collection — quarterly or annual payment
- Quetzaltenango General Cemetery — niche sales and maintenance
- Firefighter opinion — for business opening (Volunteer or Municipal Firefighters)
Xela Diaspora: Owners Abroad
If you live in the USA and own a property in Xela (inherited or purchased):
| Situation | What to do |
|---|---|
| I want to pay my IUSI from the USA | If the Muni Xela doesn’t have a functional online payment portal, authorize a relative via notarized power of attorney to pay in person at the Catastro Municipal or at a bank |
| I inherited property and don’t know if it’s registered | Request a cadastral certification from the Muni Xela with the finca number or code. Takes 5-15 days |
| I have several years of unpaid IUSI | Request a statement of account at the Catastro Municipal. Ask if there’s a current amnesty program |
| I want to sell and only have a deed, no cadastral title | You need cadastral registration first. Without a matricula fiscal you can’t transfer |
| I want to hire a gestor | There are gestores in Xela who charge Q100-300 per procedure. Ask for a referral at the Catastro office |
Related Tramites
- Guatemala IUSI Property Tax — national guide — national rates and calculator.
- IUSI Online Payment — digital payment channels.
- Boleto de Ornato Quetzaltenango — annual personal tax in Xela.
- Quetzaltenango municipality — directory entry.
- Boleto Ornato vs IUSI — side-by-side comparison.
Data verified against the Decreto 15-98 legal framework and typical operating patterns of highland municipalities (May 2026). For Xela-specific operational details, contact the Municipality of Quetzaltenango directly.