⚠️ Update — July 29, 2026: Congress approved Decreto 18-2026, which would set IUSI to 0 por millar for homes (residential and mixed use) and rescale commercial property to 3/6/9 por millar. It is not yet in force — it awaits presidential sanction and publication in the Diario de Centro América. The rates on this page are the ones you owe today. Full detail, sources and open questions: IUSI Reform 2026 (Decreto 18-2026).
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 (April, July, October, January - Decreto 15-98 Art. 21) or annually. Online payment available in some municipalities. Guatemala’s property tax is among the lowest in the world.
Prices last verified May 2026; payment schedule corrected against Decreto 15-98 Art. 21 in August 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 taxed | Payment due (Decreto 15-98 Art. 21) |
|---|---|
| Q1 (Jan–Mar) | April |
| Q2 (Apr–Jun) | July |
| Q3 (Jul–Sep) | October |
| Q4 (Oct–Dec) | January (of the following year) |
The payment month falls after the quarter it covers — the grace month is built into the deadline. You can also pay up to four quarters in advance (Art. 22). 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. A few municipalities may run their own incentives — ask your catastro before you pay.
tramites.gob.gt is the Guatemalan government’s open catalog. If you do not know which institution handles a trámite, search here first.
How to Pay
Option 1: Online (Guatemala City)
- Visit muniguate.com/catastro
- Enter your matricula fiscal or NIT
- View amount due
- Pay by credit card or bank transfer
Option 2: At the Municipality
- Visit the municipal tax office (Direccion de Catastro y Administracion del IUSI)
- Provide your matricula fiscal, property address, or NIT
- Pay at the cashier window
- Keep the receipt
Option 3: At an Authorized Bank
- Obtain your IUSI payment voucher from the municipality or online
- Pay at Banrural, Banco Industrial, G&T Continental, or other authorized banks
- 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
Details
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 provided generally and 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.
Details
The buyer is responsible for updating the cadastral registry (see cadastral registration). If they have not done so, IUSI bills continue under your name. Contact the municipality with a copy of the sale deed to request that the record be updated. You are not legally obligated to pay IUSI for periods after the sale date, but the municipality may not know about the transfer until notified.
Details
Late IUSI carries a single 20% penalty (multa) on the amount not paid — Decreto 15-98 Art. 25. The same article rules out an interest clock: because of the special nature of this tax, late payment does not generate the compensatory interest of Arts. 58-59 of the Código Tributario, nor the mora sanction of its Art. 92. The 20% is the whole sanction. There is no 12%-a-year interest charge in the law — if a municipality or gestor quotes one, ask them to cite the article in writing. Many municipalities do run periodic amnesty programs (condonación de multas) that waive the multa if you pay the principal; ask whether one is active before you settle a backlog. Decreto 15-98 also lets a taxpayer more than four quarters in arrears agree an instalment plan of up to twelve months (Art. 24), and the prescription period for the tax is four years (Art. 28).
Tips & Common Mistakes
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.
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.
Get the cadastral record put in your name when you buy. Decreto 15-98 sets no deadline for the buyer — the update runs through the aviso notarial your notary is legally required to file (Art. 35, which points at Art. 38 of the Código de Notariado; Art. 27 fines notaries who fail to send it). Do it anyway and confirm with the municipality that the change was actually operated: as the acquirer you are jointly liable for tax and penalties owed on the property at the date of acquisition (Art. 9), and until the record moves the bills keep going to the seller. Some municipalities quote their own 15- or 30-day window — ask yours. Start at the municipal cadastre.
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.
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 in four equal quarterly instalments (Decreto 15-98 Art. 21): April, July, October, and January. 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 the 20% late-payment multa from a prior unpaid quarter was added. Solution: ask Catastro for a current “estado de cuenta” — it itemizes the principal, any multa, and any reassessments. Some municipalities also run periodic amnesty programs (condonacion de multas) that waive the multa 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
- IUSI Calculator — work out exactly what you owe from your fiscal value
- 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