The IUSI (Impuesto Unico Sobre Inmuebles) is Guatemala’s annual property tax, and it is one of the most pleasant surprises for anyone coming from a country with high property taxes. Guatemala has some of the lowest property tax rates in the Americas. Where a property in the US might generate a $5,000-$15,000 annual tax bill, a comparable property in Guatemala might cost Q1,000-Q5,000 per year (roughly $130-$650 USD).

The reason is simple: IUSI is calculated on the property’s valor fiscal (fiscal value), which is the registered assessed value in the municipal cadastre — not the market value. The fiscal value is typically set when the property is first registered or when it last changed hands, and it is almost always significantly lower than what the property would sell for on the open market. The tax rates themselves are also low: 2 per millar (0.2%) for modest properties, 6 per millar (0.6%) for mid-range, and 9 per millar (0.9%) for higher-value properties.

The IUSI is paid to the municipality where the property is located, not to the central government. Each municipality administers its own IUSI collection, which means the payment process varies slightly from place to place. Guatemala City offers online payment, while smaller municipalities may require in-person payment at the municipal office or an authorized bank.

Quick summary: IUSI rates are 0.2% to 0.9% of the property’s registered fiscal value. Properties valued up to Q2,000 are exempt. Paid quarterly (March, June, September, December) or annually. Online payment available in some municipalities. Guatemala’s property tax is among the lowest in the world.

Prices verified March 2026. Check our exchange rate page for today’s USD/GTQ rate.

IUSI Tax Rates

Fiscal Value (Valor Fiscal) Rate Annual Tax Example
Up to Q2,000 EXEMPT Q0
Q2,001 - Q20,000 2 per millar (0.2%) Q4 - Q40
Q20,001 - Q70,000 6 per millar (0.6%) Q120 - Q420
Q70,001 and above 9 per millar (0.9%) Q630+

Calculation Example

A property with a fiscal value of Q500,000:

  • Tax rate: 9 per millar (0.9%)
  • Annual IUSI: Q500,000 x 0.009 = Q4,500/year (~$580 USD)
  • Quarterly payment: Q1,125

A property with a fiscal value of Q50,000:

  • Tax rate: 6 per millar (0.6%)
  • Annual IUSI: Q50,000 x 0.006 = Q300/year (~$39 USD)
  • Quarterly payment: Q75

Payment Schedule

Quarter Due Date
Q1 March
Q2 June
Q3 September
Q4 December

You can also pay the full year in advance. Some municipalities offer a small discount for annual advance payment.

How to Pay

Option 1: Online (Guatemala City)

  1. Visit muniguate.com/catastro
  2. Enter your matricula fiscal or NIT
  3. View amount due
  4. Pay by credit card or bank transfer

Option 2: At the Municipality

  1. Visit the municipal tax office (Direccion de Catastro y Administracion del IUSI)
  2. Provide your matricula fiscal, property address, or NIT
  3. Pay at the cashier window
  4. Keep the receipt

Option 3: At an Authorized Bank

  1. Obtain your IUSI payment voucher from the municipality or online
  2. Pay at Banrural, Banco Industrial, G&T Continental, or other authorized banks
  3. Keep the receipt

For Guatemala City: Direccion de Catastro y Administracion del IUSI, 4th floor of the Palacio Municipal. Phone: 2285-8600 / 2285-8606. Email: iusi@muniguate.com

Documents Needed

  • DPI of the property owner
  • Matricula fiscal or property identification (assigned by the municipality)
  • Property address (if you do not have the matricula number)
  • NIT (helps locate your account)

Tips & Common Mistakes

  1. The fiscal value is NOT the market value. This is the most important thing to understand about IUSI. The tax is calculated on the registered fiscal value in the cadastre, which may be 10-50% of the actual market value. This is why Guatemalan property taxes are so low.

  2. Pay on time to avoid complications. While IUSI fines are not severe, unpaid IUSI creates problems when you need to sell the property, get a construction permit, or complete other municipal tramites — a solvencia de IUSI (proof of current tax payment) is required for many other processes.

  3. Update your cadastral record when you buy property. After purchasing property, you have 15 days to notify the municipal cadastre and update the ownership record. If you do not, the IUSI bills may continue going to the previous owner.

  4. IUSI solvency is required for other tramites. Construction permits, business licenses, and property subdivisions all require proof that IUSI is current. Keep your receipts organized.

  5. If you inherited property, check IUSI status. Inherited properties often have years of unpaid IUSI from the period after the owner passed away but before heirs sorted out the estate. Pay these arrears before attempting any other property transactions.

From the US (Diaspora Guide)

Property tax is one of the most common ongoing obligations for Guatemalans with property in Guatemala who live abroad. Here are your options:

  • Online payment (Guatemala City): Pay directly through muniguate.com from anywhere in the world.
  • Authorize a family member: The simplest approach for municipalities without online payment. Give a trusted relative the property details and ask them to pay at the municipal office or bank.
  • Hire a property manager or attorney: For multiple properties or if you have no family nearby, a local attorney can handle all property-related obligations.
  • Set up automatic payment: Some banks offer automatic IUSI payment — ask your Guatemalan bank about this option.

Important: Even if you live abroad, IUSI obligations continue every quarter. Unpaid years accumulate, and while fines are modest, a large backlog can create headaches when you eventually want to sell or do anything with the property.