IUSI Guatemala 2026: How to Pay Your Property Tax (Muniguate Online, Banks & From the US)

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

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

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)

Edge Cases & Special Situations

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.

Common Questions

How much is property tax (IUSI) in Guatemala?

IUSI rates are based on the property’s fiscal value: properties up to Q2,000 are exempt; Q2,001-Q20,000 pay 2 per millar (0.2%); Q20,001-Q70,000 pay 6 per millar (0.6%); over Q70,000 pay 9 per millar (0.9%). These rates apply to the registered fiscal value, which is usually much lower than market value.

When is IUSI due?

IUSI is due quarterly: March, June, September, and December. You can also pay the full annual amount at once. Late payments may accrue interest depending on the municipality.

Can I pay IUSI from the United States?

Some municipalities, including Guatemala City (muniguate.com), allow online IUSI payment. For municipalities without online options, you can authorize a family member or representative to pay at the municipal office or authorized bank.

Is IUSI really that cheap compared to US property taxes?

Yes. Guatemala’s property tax is among the lowest in the world. Because the assessed fiscal value (valor fiscal) is typically a small fraction of the market value, annual IUSI payments are often Q500-Q10,000 (roughly $65-$1,280 USD), even for properties worth hundreds of thousands of dollars on the market.

Common Errors and Solutions

These are the most frequent problems property owners run into when paying IUSI, especially on muniguate.com or at the municipal cashier:

• “Boleto no encontrado” / “Account not found” on muniguate.com — the matricula fiscal or NIT you typed does not match the municipality’s cadastral nomenclature exactly. Numbers, dashes, leading zeros and the finca/folio/libro format must match the IUSI billing label. Solution: copy the exact matricula from a prior IUSI receipt, or call Catastro at 2285-8600 with the property address to look up the correct number.
• The receipt shows the previous owner’s name or an old address — the matricula was never updated after the property changed hands. The cadastral record still points to the seller. Solution: bring a certified copy of the escritura de compraventa and a recent receipt to the Direccion de Catastro on the 4th floor of the Palacio Municipal and request a “cambio de propietario” / “actualizacion de matricula.” Until you do this, IUSI bills continue under the seller’s name.
• “Esta pendiente de saneamiento” / “Property has a legal pending issue” — the cadastral record is flagged because of an unresolved boundary dispute, partial transfer, inheritance not yet recorded, or duplicate finca. Online payment will not process. Solution: this cannot be fixed online — visit Catastro in person with the escritura and any documents showing the legal status, and ask which agency (RGP, Direccion de Catastro, or the municipal legal department) needs to clear the flag first.
• “El sistema no acepta el pago” or card declined on muniguate.com — some international cards (especially US-issued Visa/Mastercard without 3D Secure) are rejected by the municipal payment gateway without a clear error message. Solution: try a Guatemalan bank card, or pay at the cashier of any authorized bank (Banrural, Banco Industrial, G&T Continental) using a printed payment voucher from the municipal portal.
• Quarterly amounts on the receipt do not match the published rate — usually means the fiscal value on file is higher than the owner expected (it may have been reassessed after a construction permit or a sale), or accumulated interest from a prior unpaid quarter was added. Solution: ask Catastro for a current “estado de cuenta” — it itemizes the principal, interest, and any reassessments. Some municipalities also run periodic amnesty programs (condonacion de multas) that waive accrued interest if you pay the principal in full.
• Cannot get a “solvencia de IUSI” needed for another tramite — the municipality will not issue the solvency certificate if any quarter is overdue, even slightly. Solution: pay all outstanding quarters first (online or at the cashier), wait 1-2 business days for the system to update, then request the solvencia.

If the property record itself has issues, the underlying fix is at Catastro and can take several weeks. Pay the principal at the bank cashier window with a manual voucher to keep the account current while the cadastral correction is processed.

Related Tramites

• Cadastral Registration — register property for IUSI after purchase
• Property Registration — buying property
• Construction Permit — requires IUSI solvency
• Property Certificate — checking property status
• Cost of Living in Guatemala — IUSI in context