IUSI property tax calculator
IUSI is charged on a property's registered value and is marginal: up to Q2,000 is exempt, Q2,000–20,000 pays 2 per thousand, Q20,000–70,000 pays 6 per thousand, and above Q70,000, 9 per thousand. A property registered at Q100,000 pays Q606.00 per year — not Q900, which is what you get by applying the top rate to the whole value.
Decreto 18-2026: approved, NOT yet in force
Congress approved the removal of IUSI on housing and mixed-use property — plus new commercial rates — on 29 July 2026. It still needs Executive sanction and publication in the Diario de Centro América, and the new IUSI regime applies 90 days after that publication. Until then, what you owe is what this page calculates under Decreto 15-98.
Information verified as of 7 August 2026
This is the value on your municipality's tax roll (matrícula fiscal) — usually well below market price. Don't use what you paid or what you think it's worth.
What you pay today
Q606.00
per year · Q151.50 per quarter
Law in force — Decreto 15-98
Under the reform
Exempt
Housing and mixed use become exempt
Decreto 18-2026 — approved, NOT yet in force
You would stop paying Q606.00 per year. Estimated from the approved text. The reform has not yet been published in the Diario de Centro América.
How it is calculated (today)
IUSI is marginal: each bracket charges its own rate on its own slice of the value. A single rate is never applied to the whole amount.
| Bracket | Rate | Taxable slice | Tax |
|---|---|---|---|
| Up to Q2,000 | Exempt | Q2,000.00 | Q0.00 |
| Q2,000 – Q20,000 | 2 per thousand (0.2%) | Q18,000.00 | Q36.00 |
| Q20,000 – Q70,000 | 6 per thousand (0.6%) | Q50,000.00 | Q300.00 |
| Q70,000 and above | 9 per thousand (0.9%) | Q30,000.00 | Q270.00 |
| Total per year | Q606.00 | ||
When it is paid
| Quarter | Due | Amount |
|---|---|---|
| January – March | 30 April | Q151.50 |
| April – June | 31 July | Q151.50 |
| July – September | 31 October | Q151.50 |
| October – December | 31 January of the following year | Q151.50 |
Rates in force
Decreto 15-98, article 11. This is what is paid today, for any use.
| Registered value | Rate |
|---|---|
| Up to Q2,000 | Exempt |
| Q2,000 – Q20,000 | 2 per thousand (0.2%) |
| Q20,000 – Q70,000 | 6 per thousand (0.6%) |
| Q70,000 and above | 9 per thousand (0.9%) |
Rates under the reform
Decreto 18-2026 — not yet in force. Housing and mixed use become exempt; these rates apply to commercial use only.
| Registered value | Rate |
|---|---|
| Up to Q500,000 | 3 per thousand (0.3%) |
| Q500,000 – Q1,000,000 | 6 per thousand (0.6%) |
| Q1,000,000 and above | 9 per thousand (0.9%) |
Payment calendar
| Quarter | Due date |
|---|---|
| January – March | 30 April |
| April – June | 31 July |
| July – September | 31 October |
| October – December | 31 January of the following year |
Frequently asked questions
What is IUSI?
IUSI (Impuesto Único Sobre Inmuebles) is Guatemala's annual property tax. It is charged by the municipality where the property sits and is calculated on the value registered on the municipal tax roll (matrícula fiscal), not on market price. It is governed by Decreto 15-98.
How much is IUSI in Guatemala?
It depends on the registered value. Up to Q2,000 is exempt; Q2,000–20,000 pays 2 per thousand; Q20,000–70,000 pays 6 per thousand; and above Q70,000, 9 per thousand. A property registered at Q100,000 pays Q606.00 per year — Q151.50 each quarter.
How is IUSI calculated?
IUSI is marginal: each bracket charges its own rate on its own slice of the value, like income tax on salaries. For a Q100,000 property: the first Q2,000 is exempt, the next Q18,000 pays 2 per thousand (Q36), the next Q50,000 pays 6 per thousand (Q300), and the last Q30,000 pays 9 per thousand (Q270) — Q606.00 per year. Applying 9 per thousand to the whole value would give Q900, which is the most common mistake.
Has IUSI on homes been abolished?
Not yet. Decreto 18-2026, approved on 29 July 2026, removes IUSI on residential and mixed-use property, but it is not in force: it still needs Executive sanction and publication in the Diario de Centro América, and the regime applies 90 days after publication. Until then, Decreto 15-98 applies.
Does the exemption only cover a first home?
No. Under the final approved text, the exemption covers property destined for residential or mixed use regardless of how many properties the owner holds. Proposals to limit it to a single home, to mortgaged homes, or to older adults were discarded during the legislative process and are not part of Decreto 18-2026.
What will commercial property pay under the reform?
Under the new regime, commercial use pays 3 per thousand up to Q500,000 of registered value, 6 per thousand from Q500,000 to Q1,000,000, and 9 per thousand above Q1,000,000.
When is IUSI paid?
In four quarterly instalments: January–March is due 30 April; April–June, 31 July; July–September, 31 October; and October–December, 31 January of the following year.
Want to know when it takes effect?
We email you once — the day the reform is published and the clock starts. No spam.
And what is that land actually worth?
The registered value is almost never the real one. Nova Scout compares all 340 Guatemalan municipios against your budget and goal, with zone-level pricing and risks flagged — free, no account, about 5 minutes.
Sources
- Decreto 15-98, Ley del Impuesto Único Sobre Inmuebles (MINFIN)
- Congreso de la República — aprobación del Decreto 18-2026
- Diario de Centro América — Congreso elimina el IUSI a viviendas
- La Hora — versión final del Decreto 18-2026
This page is informational and is not tax or legal advice. What your municipality charges depends on the value on its tax roll, which may differ from the figure you enter here.