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11. Real estate and land: Guatemala

Real estate and land in Guatemala: national treatment for foreign buyers and the constitutional limits in the border strip and the State's coastal, lake and river reserves, OCRET leases where land cannot be owned, VAT on first sales and stamp tax on resales, the IUSI property tax and its 2026 reform, and income tax on rent and gains, each tied to the official text. For cross border payments and the Argentine side, see the FX section and The Argentine Thread guide.

Investor view. Guatemala lets foreigners own property on the same terms as locals, taxes transfers once and is cutting holding and resale taxes on homes, which supports a deeper and more liquid property market.

• Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gainsForeigners buy Guatemalan property on the same terms as nationals (Decreto 9-98 art. 1 to 4), except inside a 15 km strip along the land borders, reserved by the Constitution to Guatemalans of origin,

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