Guatemala Property Tax Calculator 2026 — IUSI
IUSI 1.5% annual, 0.6% on first Q100,000.
Guatemala Tax System
The Impuesto Único Sobre Inmuebles (IUSI) is Guatemala's annual property tax. The rate is 0.6% on the first Q100,000 of property value and 1.5% on the value exceeding Q100,000. IUSI is paid annually to the municipal government. Properties with a value below Q50,000 may be exempt. Capital gains on property sales are taxed at the standard ISR rates.
2026 Rates: IUSI 0.6% (first Q100,000) + 1.5% (excess), annual payment.
Guatemala Property Tax Calculator 2026 — IUSI
IUSI 1.5% annual, 0.6% on first Q100,000.
Tasa: 1.5% anual sobre el valor catastral.
Property ValueQ 500,000
Annual Tax (1.5%)Q 7,500Q 625 per month