Guatemala Property Taxes,
Rental Income & Real Estate Guide
Understand IUSI, VAT or stamp duty, registration, rental income and gains, with a clear timeline for the 2026 reform.
Research standards · Official legislation and tax guidance reviewed 1 October 2026.
Hero photograph: Alexander Schimmeck / Unsplash.
Start with the use, the records and the transaction
This Guatemala property tax guide separates the annual IUSI bill from purchase taxes, rental-income tax and the tax on a sale. An Antigua home, Guatemala City apartment and commercial property can involve different values, ownership arrangements and reporting duties.
Confirm the legal owner, registered tax value, actual use, municipal account and seller’s activity before comparing costs. The purchase price, cadastral record and income-tax cost basis are related records, but they do not always produce the same taxable amount.
Important: Decreto 18-2026 has staggered effective dates. As of 1 October 2026, its new IUSI rates and capital-gains exemption are not yet effective. The guide labels the existing rules and upcoming changes separately; do not stop paying an assessed bill based on a headline.
KEY FIGURES · DIFFERENT TAXES
2‰ / 6‰ / 9‰
Existing IUSI rates before the 26 November 2026 change; use the applicable value band.
12%
Standard VAT reference for a taxable first property sale, subject to exemptions and valuation rules.
3%
Stamp-duty reference for second and subsequent sales or exchanges; verify the deed and taxable base.
10%
General capital-gains rate on the taxable gain where the capital regime applies; the 2027 exemption has conditions.
Find the rule that matches your situation
Jump to the taxes, valuation checks and documents that matter for your property.
IUSI PROPERTY TAX
2026 REFORM TIMELINE
CADASTRAL VALUE
VAT OR STAMP DUTY
REGISTRATION & NOTARY
RENTAL INCOME
NONRESIDENT OWNERS
RENTAL VAT & SHORT STAYS
CAPITAL GAINS
2027 GAINS EXEMPTION
TITLE & CLEARANCE
GIFTS & INHERITANCE
OWNERSHIP BUDGET
REMOTE OWNERSHIP
TRANSACTION CHECKLIST
RESEARCH & SOURCES
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Calculate IUSI from the registered value
IUSI is the Impuesto Único Sobre Inmuebles, an annual tax under Decreto 15-98. Until the new rate provisions become effective, the existing bands below apply, subject to exemptions. The selected band’s rate applies to the full taxable value, rather than only the amount exceeding a threshold.
| Registered value | Existing annual rate | Planning check |
|---|---|---|
| Up to Q2,000 | Exempt | Existing value band |
| Q2,000.01–Q20,000 | 2‰ · 0.2% | Apply the rate to the full taxable value |
| Q20,000.01–Q70,000 | 6‰ · 0.6% | Apply the rate to the full taxable value |
| Above Q70,000 | 9‰ · 0.9% | Apply the rate to the full taxable value |
Example under the existing scale: a taxable registered value of Q300,000 falls in the 9‰ band. Q300,000 × 0.009 gives Q2,700 annually, or Q675 per quarter. This is an illustration, not an assessment for a specific parcel.
The ordinary quarterly payment months are April, July, October and January of the following year. Identify whether the municipality administers your account or MINFIN collects it; confirm the current bill and any official extension. Source: IUSI Law, articles 11 and 21.
Apply each change from its own effective date
Decreto 18-2026 was published on 28 August 2026. Its general commencement is 27 October 2026, while its IUSI changes start on 26 November 2026. The income-tax exemption and stamp-duty revenue-allocation provisions begin on 1 January 2027.
From the IUSI commencement date, the amended schedule sets 0‰ for housing, residential and mixed-use property. Commercial and other uses have bands of 3‰ up to Q500,000; 6‰ from Q500,000.01 to Q1,000,000; and 9‰ above Q1,000,000. Confirm how the collector records and evidences the property’s actual use.
A zero rate does not itself erase pre-existing arrears or correct an inaccurate file. Obtain a written account statement for the transition and do not assume it removes registration or update duties. Sources: Congress’s decree record and the published Official Gazette text.
Reconcile the parcel, use and valuation records
Compare the finca, folio and libro identifiers in the deed and Registry certificate with the municipal record and, where relevant, DICABI’s fiscal record. Check land area, construction, improvements, use and owner details against the actual property.
The IUSI Law provides for valuation through self-assessment, official appraisal, an authorised professional appraisal and information arising from transfers. A stale or understated record is not a safe basis for a lifetime ownership budget.
Have the notary and a qualified surveyor resolve discrepancies before completion. Ask the collector for the procedure and supporting documents to update the assessment; keep evidence of submission and the resulting valuation notice.
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Identify the first sale before choosing the tax
A taxable first sale or exchange of an immovable generally falls under VAT at the standard 12% rate. Second and subsequent sales or exchanges generally fall under the 3% fiscal-stamp framework. Establish the property’s documented transaction history; a recently renovated resale is not automatically a first sale.
SAT’s Criterio 3-2025 replaced its 12-2018 guidance. Have the notary review the registry history, proof of the prior tax and whether the seller issues an invoice or the buyer must make the applicable payment. Exemptions and special transfers require their own analysis.
The VAT Law compares the relevant deed or invoice price with the fiscal value under its valuation rules. Budget from a written tax calculation, not the advertised price alone. Sources: VAT Law and SAT Criterio 3-2025.
Trace the transaction
Obtain the registration history and evidence of the tax paid on the earlier transfer.
Confirm the taxable base
Reconcile the price, fiscal record, deed and applicable exemption before signing.
Keep proof of payment
Match the receipt and invoice, where required, to the registered instrument.
Separate registry fees from taxes and legal costs
The Property Registry’s published tariff is a separate charge from VAT, stamp duty and the notary’s professional fee. For ordinary registrable acts with a determinable value, it specifies a Q160 base and Q1.50 per Q1,000 or fraction of the excess above Q10,000, subject to exceptions.
The tariff uses the higher value where the deed and Registry differ. A mortgage, promise, condominium regime, cancellation or multiple registrations can have additional or special charges. Ask for an itemised quote for the actual instruments.
For a simple Q300,000 act under that formula, Q160 + 290 × Q1.50 equals Q595 before other acts, copies or legal fees. Confirm the current tariff and complete filing cost with the notary and Registry. Source: Acuerdo Gubernativo 325-2005.
Choose the correct rental-income tax regime
Rental income can fall under the capital-income rules or a business-income regime. Article 15 of the Income Tax Law places habitual resident rental activity in the business framework; do not assume every landlord can use one fixed rental percentage.
Where the resident real-estate capital-income regime applies, article 88 provides a 30% expense allowance and article 92 a 10% rate on the taxable base. That produces 7% of gross rent under the standard allowance, before any applicable adjustment. The law also provides a documented procedure for expenses exceeding the allowance.
Illustration for that regime only: Q10,000 rent less the 30% allowance gives Q7,000 taxable, with Q700 income tax. VAT and other obligations are separate. Have an accountant confirm classification, retention duties and the owner’s current RTU registration. Source: Income Tax Law, articles 15, 88 and 92.
Review gross withholding before calculating net rent
A nonresident’s Guatemalan rental income needs a separate analysis. For income without a permanent establishment, articles 103–106 use a gross-payment framework and the applicable withholding rate. Rent not covered by a specified category can fall under the 25% rate for other taxable income; do not apply the resident 7% illustration automatically.
The payer’s status matters. Where withholding is required, identify the agent, certificate and remittance duty; the statutory framework generally calls for remittance within the first ten days of the following month. Missing withholding does not automatically remove the recipient’s payment obligation.
Confirm whether the ownership and operations create a permanent establishment and whether a specific rule changes the result. Buying property alone does not settle tax residence. Sources: Income Tax Law, Title V and SAT’s nonresident withholding system.
Check invoicing and accommodation obligations
The VAT Law includes leasing of movable and immovable property as a taxable event, with exemptions and registered regimes needing separate review. Income-tax treatment does not establish the correct VAT invoice or guarantee an exemption.
For short stays, confirm the operating classification, local permissions and any tourism or accommodation obligations with the relevant authorities. Review building rules, insurance and permitted use before advertising.
Keep gross rent, guest charges, commissions, refundable deposits and platform deductions in separate records. Have the accountant confirm electronic invoicing and returns under the owner’s actual registration; a platform settlement is not proof that every local tax has been paid.
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Build the taxable gain from documented values
Where the capital-gains regime applies, the general rate is 10% of the taxable gain, not 10% of the sale price. The calculation needs the disposal value and legally recognised cost, including the relevant accounting, improvements, depreciation and revaluation rules.
Article 89’s transaction-expense deduction is subject to a 15% ceiling on the disposal value. Record the actual qualifying costs and supporting documents; the ceiling is not an automatic allowance of 15% for every sale.
An occasional private disposal and a property-trading business can fall in different regimes. Have the accountant calculate the gain and applicable filing deadline before agreeing net proceeds. VAT or stamp duty on the transfer remains a separate question. Source: Income Tax Law, articles 84, 89, 92 and 95.
Check the individual exemption and its exclusions
From 1 January 2027, Decreto 18-2026 adds an exemption for qualifying gains on paid transfers of real estate located in Guatemala. It is not an exemption for every owner or every transaction.
The published text excludes legal entities, trusts, taxable undivided estates and other taxable entities. It also excludes individuals with RTU-registered activities involving property buying and selling, subdivision, urbanisation, construction for sale, development, intermediation or commercialisation.
Before relying on it, have an adviser verify the transfer date, legal seller, current RTU activities and treatment under the capital or business regime. A broker, developer or company should not assume the same result as an eligible private individual. Source: Decreto 18-2026, articles 4 and 5.
Confirm title and clear the municipal account
Obtain a current Registry certification and review the ownership chain, mortgages, annotations, litigation, easements and authority to sell. For a company, estate or representative, verify the documents authorising execution.
Get the municipal IUSI account history and a written completion calculation, including arrears and penalties. Agree in the contract who clears past liabilities and how the seller proves payment.
After registration, confirm that the legal owner and municipal taxpayer record have both been updated. Keep the recorded deed, filing references, tax receipts and possession documents together. Use the Registry’s certification service for the relevant finca, folio and libro.
Review transfers that are not an ordinary sale
A gift, inheritance, exchange, company contribution or transfer of shares is not simply a resale with a different label. Ask the notary and accountant to identify the relevant taxable act, valuation, exemption and registration route.
Keep probate or succession records, donor or company authority, declared values and any recognised tax cost. An inherited property’s municipal assessment is not automatically the heir’s income-tax cost basis.
For the 2027 gains exemption, note that an undivided estate that is itself an income-tax taxpayer is expressly excluded. Consider the actual seller at the disposal date and document any distribution before making assumptions about eligibility.
Include local charges and shared-property costs
IUSI is one part of a recurring budget. Add municipal service charges, water, waste collection, insurance, maintenance, security and a reserve for repairs. A future residential zero rate does not make those other costs disappear.
For a condominium, review the administration budget, reserve fund, arrears and special assessments. Check whether rental use is permitted and which costs stay payable during vacancies.
The 2026 reform directs certain subsequent-transfer stamp revenues to municipalities from 2027; this is a revenue-allocation change, not a blanket cancellation of the buyer’s stamp-duty obligation. Keep acquisition costs and annual expenses in separate budget columns.
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Document authority, reporting and cash movements
Use a written management agreement and properly executed authority for rent collection, repairs, tax filings and municipal updates. Define payment controls, spending limits and the reports the manager must provide.
Require invoices, bank reconciliations, tax receipts and withholding certificates where applicable. Keep owner funds identifiable and record cross-border transfers against the underlying rent or sale documents.
A foreign owner may also have income, gains or foreign-asset reporting at home. Coordinate advice in both countries and check any applicable relief before calculating the final net return.
Keep the records needed for each property stage
Before an offer
Confirm title, actual use, valuation records and first-sale or resale history.
Before completion
Get an itemised tax-and-fee statement, clear liabilities and verify filing authority.
Before collecting rent
Confirm the income regime, VAT invoicing, retention duties and operating approvals.
Before a sale
Document the cost basis, seller’s RTU activities, transfer date and any exemption.
PROPERTY SERVICES ACROSS AMERICA
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Follow the official sources behind the guide
OFFICIAL RECORDS
MINFIN — IUSI Law, Decreto 15-98
Congress — Decreto 18-2026 and commencement record
Official Gazette — published Decreto 18-2026 (document mirror)
TSE legal collection — Income Tax Law
TSE legal collection — VAT Law
SAT Criterio 3-2025 — copy hosted by CANG
Property Registry — official tariff
RESEARCH STANDARDS
Reviewed 1 October 2026. This guide labels existing rules and the scheduled changes in Decreto 18-2026 separately. Read the consolidated tax laws together with later amendments and current SAT and municipal guidance.
General information, not a personal legal or tax opinion. A Guatemalan notary, accountant and qualified surveyor should confirm the title, values, owner and transaction. Check requirements outside Guatemala separately.
Compare other property tax guides
Comparing countries can help you identify questions to ask about annual property tax, purchase charges, rental income and capital gains. The guides below cover different tax systems; compare their categories and verification steps before comparing headline rates.
Build a separate worksheet for each proposed property. Note the municipality, registered owner, intended use, acquisition date and currency. Beside every amount, record whether it is an official assessment, a professional estimate or an item still awaiting confirmation. A quoted purchase price alone does not establish the taxable value or the complete cost of ownership.
When comparing a property in Guatemala with one elsewhere, separate recurring taxes from one-time transaction charges and private operating costs. Confirm who pays each amount, when it falls due and which document proves payment. Keep exemption applications, tax receipts and title records in the same property file so your advisers can trace the assumptions behind the budget.
Mexico
Mexico property tax guide to Predial, ISAI, notary fees, fideicomiso costs, rental income and ISR on property sales, with ownership checks and sources.
Use this guide to compare the tax base, taxpayer responsibilities and documents to verify. Record the source and review date alongside each estimate, and keep the rules for Mexico separate from those for Guatemala.
Honduras
Honduras property tax guide to municipal taxes, transfer and registry costs, rental income, capital gains, coastal ownership and title security.
Use this guide to compare the tax base, taxpayer responsibilities and documents to verify. Record the source and review date alongside each estimate, and keep the rules for Honduras separate from those for Guatemala.
El Salvador
El Salvador property tax guide to municipal charges, transfer costs, rental income, capital gains, title checks and nonresident treatment.
Use this guide to compare the tax base, taxpayer responsibilities and documents to verify. Record the source and review date alongside each estimate, and keep the rules for El Salvador separate from those for Guatemala.
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