IUSI Calculator (Real Estate Tax)
Decreto 15-98 Art. 11. Math runs in your browser.
Show the brackets
• Up to Q2,000: exempt (0%)
• Q2,001–Q20,000: 2‰ (0.2%)
• Q20,001–Q70,000: 6‰ (0.6%)
• Above Q70,000: 9‰ (0.9%)
Paid quarterly to the municipality.
What IUSI Is in Guatemala
IUSI (Impuesto Unico Sobre Inmuebles) is Guatemala’s annual real estate tax. It’s regulated by Decree 15-98 of the Congress and is collected by each Municipalidad based on the cadastral value of the property. The funds finance local services (roads, water, garbage, security).
Unlike many countries, IUSI is relatively low — typically 0.2% to 0.9% of cadastral value per year — and the cadastral value is often well below market value, so the effective tax rate on actual market value is even lower.
The IUSI Brackets (Decree 15-98, Article 11)
The tax is progressive across four brackets:
| Cadastral Value Bracket | Rate (per mil) | Effective Rate |
|---|---|---|
| Q0 to Q2,000 | 0 | 0% |
| Q2,001 to Q20,000 | 2 | 0.2% |
| Q20,001 to Q70,000 | 6 | 0.6% |
| Q70,001 and above | 9 | 0.9% |
“Per mil” means per thousand, so 9 per mil = 9 / 1,000 = 0.9%.
The rates apply progressively — each portion of value is taxed at its own bracket rate, not the entire value at the top rate.
What Counts as Cadastral Value
INCLUDED (Decree 15-98, Articles 4-6):
- The land itself
- Permanent buildings (house, garage, walls, pool)
- Permanent installations (water system, electrical, gas)
- Other permanent improvements (paved driveway, terraces)
EXCLUDED:
- Furniture and removable equipment
- Trees and crops (subject to a different rural tax)
- Vehicles and machinery not fixed to the property
The cadastral value is set by DICABI (Direccion de Catastro y Avaluo de Bienes Inmuebles) of the Ministry of Finance, or by the Municipalidad’s own valuation office. Owners can request re-valuation if they’ve made significant improvements (or if the value seems unreasonably high or low).
Worked Examples
Case 1 — Modest property valued at Q50,000
- Bracket 1 (Q0 to Q2,000): 0% = Q0
- Bracket 2 (Q2,001 to Q20,000, i.e., Q18,000): 2 per mil = Q36
- Bracket 3 (Q20,001 to Q50,000, i.e., Q30,000): 6 per mil = Q180
- Annual IUSI: Q216 (or Q54/quarter)
Case 2 — Middle-class property valued at Q200,000
- Bracket 1 (Q2,000): Q0
- Bracket 2 (Q18,000): Q36
- Bracket 3 (Q50,000): Q300
- Bracket 4 (Q130,000): 9 per mil = Q1,170
- Annual IUSI: Q1,506 (or Q376.50/quarter)
Case 3 — Premium property valued at Q1,000,000
- Bracket 1: Q0
- Bracket 2: Q36
- Bracket 3: Q300
- Bracket 4 (Q930,000): 9 per mil = Q8,370
- Annual IUSI: Q8,706 (or Q2,176.50/quarter)
Case 4 — Luxury property valued at Q5,000,000
- Annual IUSI: Q336 (first three brackets) + 9 per mil x Q4,930,000 = ~Q44,706
Quarterly Payment Schedule
Article 21 of Decree 15-98 establishes quarterly payment:
| Quarter | Period | Deadline |
|---|---|---|
| Q1 | January-March | April 15 |
| Q2 | April-June | July 15 |
| Q3 | July-September | October 15 |
| Q4 | October-December | January 15 |
Most municipalities allow annual prepayment with a small discount (typically 5-10%). Pay at the Municipalidad cashier, bank window (Banrural, BAM, Industrial), or online portal where available.
Late Payment Penalties
- First month overdue: 1% interest per month on the principal
- After 6 months: additional 25% penalty (multa) on the principal
- After 1 year: the Municipalidad may issue a certificacion de deuda (collection certificate)
- After 2-3 years: judicial collection (juicio economico coactivo)
Most importantly: a property with unpaid IUSI cannot be sold or mortgaged. You need a solvencia de IUSI (proof of payment) before closing any transaction.
How to Get Your IUSI Boleta
- Visit the Municipalidad’s tax office (Direccion Financiera or Departamento de IUSI) with your DPI and property title (escritura).
- Request the boleto de cobro showing the cadastral value and the quarterly amount.
- For Guatemala City and several departmental capitals, the IUSI can also be looked up online using the matricula fiscal number.
Special Cases and Exemptions
Properties exempt from IUSI (Article 12):
- State property and Municipalidades’ own buildings
- Churches and religious organizations (only the buildings used for worship)
- Universities and recognized educational institutions
- International organizations under treaty
- Properties of foreign embassies (reciprocity)
There’s also a partial exemption for agricultural land actively used for production in certain rural areas, regulated separately.
Tips for Foreign Buyers
If you’re buying property as a foreigner or from the diaspora:
- Always request the solvencia de IUSI before signing the escritura — verify there are no debts.
- Update the cadastral registration (cambio de nombre) at the Municipalidad within 30 days of purchase. Otherwise the seller’s IUSI bills keep arriving in their name.
- Pay quarterly from abroad via bank transfer or online portal where available.
- Hire a gestor or accountant to manage IUSI plus the building permit / Plan de Manejo Ambiental if you build.
Related Resources
- Construction Cost Calculator Guatemala — Plan total costs for building on your IUSI-paying land.
- Moving to Guatemala from UK — Common destination for British property buyers in Antigua and Lake Atitlan.
- Moving to Guatemala from USA — American buyer playbook with tax implications.
Legal Sources
- Decreto Numero 15-98 of the Congress — Ley del Impuesto Unico Sobre Inmuebles, Articles 4-6 (cadastral value), 11 (brackets), 12 (exemptions), 21 (deadlines).
- DICABI — Direccion de Catastro y Avaluo de Bienes Inmuebles, Ministerio de Finanzas Publicas.
- Each Municipalidad’s IUSI regulation — Local ordinances may add specifics on payment methods, online portals, and discounts.
This page provides general guidance on Guatemala property tax. For complex cases (multiple properties, inheritance, commercial use, re-valuations), consult a tax accountant or notary.