Countries › Guatemala › Guide › 11. Real estate and land › 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 gains
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 gains
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Last verified: 2026-10-28 · Status: Changing
Foreigners 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, and in the State's coastal, lake and river reserve strips, where land is leased from OCRET for up to 30 years rather than owned (Decreto 126-97). The first sale of a property carries 12 percent VAT and every later sale 3 percent stamp tax, each on the higher of the price and the registered fiscal value, and the Registro General de la Propiedad will not record a transfer without proof of payment and of the last IUSI quarter (Decreto 27-92 art. 3, 56, 57 and 57 A; Decreto 37-92 art. 2 and 4). Decreto 18-2026, published 28 August 2026, sets IUSI at zero for residential and mixed use homes and 3, 6 or 9 per thousand for commercial property 90 days after publication, and exempts individuals' gains on property sales made from 1 January 2027; until then rent and gains pay 10 percent income tax (Decreto 10-2012 art. 88 and 92).
USD figures use Q7.64427 per US dollar, the Banco de Guatemala reference rate for 28 October 2026, retrieved from the Banguat exchange rate web service on the verification date. Conversions are for orientation only.
Key facts
| Foreigners may own real estate directly | Yes, with national treatment, except the 15 km border strip and State reserve strips textDecreto 9-98 art. 1 to 4; Constitution art. 122 and 123, as of 2026-10-28 · in force |
|---|---|
| Border strip reserved to Guatemalans of origin (urban property and pre 1956 titles excepted) | 15 kmConstitution art. 123, as of 2026-10-28 · in force |
| State coastal reserve strip from high tide line | 3 kmConstitution art. 122; Decreto 126-97 art. 1, as of 2026-10-28 · in force |
| Maximum OCRET lease term in reserve areas (extendable) | 30 yearsDecreto 126-97 art. 9, as of 2026-10-28 · in force |
| VAT on first sale of real estate | 12 %Decreto 27-92 art. 3 num. 8 and 10, as of 2026-10-28 · in force |
| Stamp tax on second and later sales of real estate | 3 %Decreto 37-92 art. 2 num. 9 and 4, as of 2026-10-28 · in force |
| Transfer tax base | Higher of declared price, authorized appraisal (stamp tax) and registered fiscal value textDecreto 27-92 art. 56; Decreto 37-92 art. 19, as of 2026-10-28 · in force |
| IUSI top rate (1998 scale, until reform applies) | 9 per thousandDecreto 15-98 art. 11, as of 2026-10-28 · in force |
| IUSI rate on housing, residential and mixed use (Decreto 18-2026) | 0 per thousandDecreto 15-98 art. 11 as reformed by Decreto 18-2026 art. 1, as of 2026-10-28 · pending |
| IUSI rates on commercial and other uses (Decreto 18-2026) | 3 up to Q500,000; 6 to Q1,000,000; 9 above per thousandDecreto 15-98 art. 11 as reformed by Decreto 18-2026 art. 1, as of 2026-10-28 · pending |
| Income tax on rent (residents, non habitual lessors) | 10 on rent less 30 percent flat expenses (7 percent of gross) %Decreto 10-2012 art. 88 num. 2 and 92, as of 2026-10-28 · in force |
| Income tax on gains from property sales (non traders) | 10 %Decreto 10-2012 art. 89 and 92, as of 2026-10-28 · in force |
| Individuals' gains on property sales exempt from 1 January 2027 (not companies or real estate traders) | Exempt textDecreto 10-2012 art. 87 num. 4 as added by Decreto 18-2026 art. 4, as of 2026-10-28 · pending |
The rule
1. Foreign investors receive the same treatment as Guatemalan investors and investment expressly includes movable and immovable property and other real rights, so a foreign individual or a foreign owned Guatemalan company can buy, hold, mortgage and sell land and buildings without any permit or registration as a foreigner. The only exceptions are limits in the Constitution, in sector laws and in trade treaties (art. 3); for real estate the constitutional limits are the border strip and State reserve areas described in the next rule.
Cost to do it: No fee or approval for being a foreign buyer; the normal purchase costs are VAT or stamp tax, notary fees and registry fees.
Example: A US citizen buying a Q1,500,000 apartment in Guatemala City signs the same deed and pays the same taxes as a Guatemalan buyer. / The same apartment is about US$196,225; there is no foreign buyer surcharge.Decreto Nº 9-98 del Congreso, Ley de Inversión Extranjera, Art. 1 (num. 1 literal c), 2, 3 and 4, 1998-02-04 official text · verified 2026-10-28
Cost to do it: No fee or approval for being a foreign buyer; the normal purchase costs are VAT or stamp tax, notary fees and registry fees.
Example: A US citizen buying a Q1,500,000 apartment in Guatemala City signs the same deed and pays the same taxes as a Guatemalan buyer. / The same apartment is about US$196,225; there is no foreign buyer surcharge.Decreto Nº 9-98 del Congreso, Ley de Inversión Extranjera, Art. 1 (num. 1 literal c), 2, 3 and 4, 1998-02-04 official text · verified 2026-10-28
2. The State owns a land strip of 3 km along the oceans measured from the high tide line, 200 m around lakes, 100 m on each side of navigable rivers and 50 m around springs that supply towns (Constitution art. 122). Urban property and land with rights registered in the Property Registry before 1 March 1956 are excepted, but foreigners need authorization from the Executive to acquire property in those exceptions. Within the 15 km strip along the land borders, only Guatemalans of origin and companies whose members are Guatemalans of origin may own or hold real estate (Constitution art. 123), with urban property and rights registered before 1 March 1956 excepted. Guatemala lists both articles as reservations to national treatment in its trade agreement schedules.
Cost to do it: No purchase is possible for a foreigner in the restricted strips outside the exceptions; inside the coastal and lake exceptions an Executive authorization is needed (no fee found in an official source).
Example: A Canadian buyer can own a house in an urban zone of a Pacific beach town only with an Executive authorization; a beachfront lot outside urban zones and without a pre 1956 registered title can only be leased from OCRET. / The limit is geographic, not an amount: it applies whatever the price.Constitución Política de la República de Guatemala (31 May 1985), as listed by the Ministerio de Economía in Annex I (nonconforming measures, list of Guatemala) of the Mexico and Central America free trade agreement, Constitution art. 122 and 123; Annex I entries 2 and 3, 1985-05-31 official text · verified 2026-10-28
Cost to do it: No purchase is possible for a foreigner in the restricted strips outside the exceptions; inside the coastal and lake exceptions an Executive authorization is needed (no fee found in an official source).
Example: A Canadian buyer can own a house in an urban zone of a Pacific beach town only with an Executive authorization; a beachfront lot outside urban zones and without a pre 1956 registered title can only be leased from OCRET. / The limit is geographic, not an amount: it applies whatever the price.Constitución Política de la República de Guatemala (31 May 1985), as listed by the Ministerio de Economía in Annex I (nonconforming measures, list of Guatemala) of the Mexico and Central America free trade agreement, Constitution art. 122 and 123; Annex I entries 2 and 3, 1985-05-31 official text · verified 2026-10-28
3. Land in the State reserve strips cannot be titled or given in usufruct to private parties; the State, through OCRET (Oficina de Control de Áreas de Reserva del Estado, Ministry of Agriculture), leases it to individuals or to companies legally incorporated in Guatemala. Leases are capped by area: on the oceans up to 2,000 m² for housing and recreation (80 m maximum beachfront) and up to 20,000 m² for industrial, commercial and tourism use (250 m beachfront); on lakes and navigable rivers up to 2,000 m² and 6,000 m². The first 50 m from the high tide line (30 m where already occupied in 1997), 20 m from lakes and 10 m from rivers cannot be leased. Terms run up to 30 years, extendable, with rent paid yearly in advance; OCRET must resolve applications within 60 days, and lease rights and improvements can be assigned with OCRET's registration of the transfer.
Cost to do it: Annual rent per square metre set by destination in art. 10 (the 1997 schedule; later updates were not verified), plus plans signed by a professional (art. 17) and a public deed for the contract (art. 21).
Example: A foreign owned Guatemalan hotel company can lease up to 20,000 m² of Pacific beachfront for up to 30 years, renewable, but cannot buy it. / A foreign individual can lease a 2,000 m² beach plot for a holiday home in his or her own name; a foreign company must first incorporate in Guatemala (art. 5).Decreto Nº 126-97 del Congreso, Ley Reguladora de las Áreas de Reservas Territoriales del Estado de Guatemala (Diario de Centro América, 30 December 1997), Art. 1, 2, 4, 5, 6, 8, 9, 17, 22 and 26, 1997-12-30 official text · verified 2026-10-28
Cost to do it: Annual rent per square metre set by destination in art. 10 (the 1997 schedule; later updates were not verified), plus plans signed by a professional (art. 17) and a public deed for the contract (art. 21).
Example: A foreign owned Guatemalan hotel company can lease up to 20,000 m² of Pacific beachfront for up to 30 years, renewable, but cannot buy it. / A foreign individual can lease a 2,000 m² beach plot for a holiday home in his or her own name; a foreign company must first incorporate in Guatemala (art. 5).Decreto Nº 126-97 del Congreso, Ley Reguladora de las Áreas de Reservas Territoriales del Estado de Guatemala (Diario de Centro América, 30 December 1997), Art. 1, 2, 4, 5, 6, 8, 9, 17, 22 and 26, 1997-12-30 official text · verified 2026-10-28
4. Transfers are taxed once, by either VAT or stamp tax. The first sale or exchange of a property, and transfers by a seller whose business is building or selling real estate, pay 12 percent VAT; the base is the higher of the price in the invoice or deed and the value in the fiscal register (matrícula fiscal). A developer charges VAT on its invoice; when the seller is not a real estate business, the buyer pays the VAT within 15 days of the deed and the notary records the payment in the deed. The second and later sales pay 3 percent stamp tax instead, on the highest of the sworn price in the deed, an authorized appraisal and the registered fiscal value. Homes of up to 80 m² worth no more than Q250,000 and serviced lots of up to 120 m² worth no more than Q120,000 sold to buyers without other property are VAT exempt, as are contributions of property to companies (except re contributions to real estate developers), mergers and inheritances. Property registries must refuse to record a transfer without proof of the tax and of the IUSI receipt for the last quarter due.
Cost to do it: New property: 12 percent VAT, Q180,000 on Q1,500,000 (US$23,547). Resale: 3 percent stamp tax, Q45,000 (US$5,887). Notary and Registro General de la Propiedad fees are extra (the registry tariff was not reachable on an official source in this session).
Example: Buying a new Q1,500,000 apartment from a developer costs Q180,000 of VAT on the invoice; buying the same apartment on resale costs Q45,000 of stamp tax. / About US$196,225 price: US$23,547 VAT new, or US$5,887 stamp tax on resale.Decreto Nº 27-92 del Congreso, Ley del Impuesto al Valor Agregado, as reformed by Decreto Nº 10-2012 Libro IV (art. 150, 157 and 158) and Decreto Nº 4-2012; Decreto Nº 37-92 del Congreso, Ley del Impuesto de Timbres Fiscales, as reformed by Decreto Nº 10-2012 (art. 170 and 171), VAT art. 3 num. 8, 7 num. 3 and 12, 10, 56, 57 and 57 A; stamp tax art. 2 num. 9, 4 and 19, 2012-03-01 official text · verified 2026-10-28
Cost to do it: New property: 12 percent VAT, Q180,000 on Q1,500,000 (US$23,547). Resale: 3 percent stamp tax, Q45,000 (US$5,887). Notary and Registro General de la Propiedad fees are extra (the registry tariff was not reachable on an official source in this session).
Example: Buying a new Q1,500,000 apartment from a developer costs Q180,000 of VAT on the invoice; buying the same apartment on resale costs Q45,000 of stamp tax. / About US$196,225 price: US$23,547 VAT new, or US$5,887 stamp tax on resale.Decreto Nº 27-92 del Congreso, Ley del Impuesto al Valor Agregado, as reformed by Decreto Nº 10-2012 Libro IV (art. 150, 157 and 158) and Decreto Nº 4-2012; Decreto Nº 37-92 del Congreso, Ley del Impuesto de Timbres Fiscales, as reformed by Decreto Nº 10-2012 (art. 170 and 171), VAT art. 3 num. 8, 7 num. 3 and 12, 10, 56, 57 and 57 A; stamp tax art. 2 num. 9, 4 and 19, 2012-03-01 official text · verified 2026-10-28
5. IUSI (Impuesto Único Sobre Inmuebles) is an annual tax on the registered value of land, buildings and permanent crops, charged to owners and holders and administered by the municipality or, where it lacks capacity, by the Ministry of Finance; machinery is excluded, as are homes, schools and clinics for workers on rural estates. Under the 1998 scale still applied until the reform takes effect, values up to Q2,000 are exempt and the rate is 2 per thousand up to Q20,000, 6 per thousand up to Q70,000 and 9 per thousand above. Decreto 18-2026, published in the Diario de Centro América on 28 August 2026, rewrites art. 11: property used as housing, residential or mixed use pays 0 per thousand, and commercial and other property pays 3 per thousand up to Q500,000, 6 per thousand from Q500,000.01 to Q1,000,000 and 9 per thousand above Q1,000,000; it also bars municipalities from conditioning water, waste or lighting services on IUSI payment. The IUSI changes take effect 90 days after publication. The tax is payable in four quarterly instalments (April, July, October and January); late payment carries a 20 percent fine on the unpaid tax, and rights and obligations prescribe in four years.
Cost to do it: A Q1,500,000 home pays Q13,500 a year under the 1998 scale (US$1,766) and nothing once the reform applies; a Q400,000 shop pays Q3,600 under the 1998 scale and Q1,200 under the new commercial band.
Example: Owner of a Q1,500,000 apartment: Q3,375 a quarter until the reform applies, then 0 if the municipality records it as residential. / US$1,766 a year falls to US$0 for the home; the Q400,000 shop goes from US$471 to US$157 a year.Decreto Nº 15-98 del Congreso, Ley del Impuesto Único Sobre Inmuebles (Diario de Centro América, 18 March 1998), art. 11 as reformed by Decreto Nº 18-2026 del Congreso (Diario de Centro América, 28 August 2026), Decreto 15-98 art. 1, 3, 8, 11, 21, 25 and 28; Decreto 18-2026 art. 1, 2 and 5 literal a, 1998-03-18 official text · verified 2026-10-28 · changed: Decreto 18-2026, approved by Congress on 29 July 2026 and published on 28 August 2026, replaces the 2, 6 and 9 per thousand scale with 0 per thousand for housing, residential and mixed use property and 3, 6 and 9 per thousand bands (up to Q500,000, to Q1,000,000 and above) for commercial and other uses, effective 90 days after publication; it adds art. 35 Bis banning service cut offs for IUSI debts. Unpaid IUSI of earlier periods is not forgiven.
Cost to do it: A Q1,500,000 home pays Q13,500 a year under the 1998 scale (US$1,766) and nothing once the reform applies; a Q400,000 shop pays Q3,600 under the 1998 scale and Q1,200 under the new commercial band.
Example: Owner of a Q1,500,000 apartment: Q3,375 a quarter until the reform applies, then 0 if the municipality records it as residential. / US$1,766 a year falls to US$0 for the home; the Q400,000 shop goes from US$471 to US$157 a year.Decreto Nº 15-98 del Congreso, Ley del Impuesto Único Sobre Inmuebles (Diario de Centro América, 18 March 1998), art. 11 as reformed by Decreto Nº 18-2026 del Congreso (Diario de Centro América, 28 August 2026), Decreto 15-98 art. 1, 3, 8, 11, 21, 25 and 28; Decreto 18-2026 art. 1, 2 and 5 literal a, 1998-03-18 official text · verified 2026-10-28 · changed: Decreto 18-2026, approved by Congress on 29 July 2026 and published on 28 August 2026, replaces the 2, 6 and 9 per thousand scale with 0 per thousand for housing, residential and mixed use property and 3, 6 and 9 per thousand bands (up to Q500,000, to Q1,000,000 and above) for commercial and other uses, effective 90 days after publication; it adds art. 35 Bis banning service cut offs for IUSI debts. Unpaid IUSI of earlier periods is not forgiven.
6. Rent from leasing real estate, when leasing is not the owner's habitual business, is capital income taxed at 10 percent on the gross rent less a flat 30 percent expense allowance (an effective 7 percent of rent), withheld by tenants who keep full accounts or are public bodies, or self paid by the owner within the first 10 days of the following month. Gains on the sale of property by persons whose business is not trading real estate are taxed at 10 percent on the price less the cost (book value for companies, acquisition cost for individuals); sale expenses such as commissions, notary and registry fees are deductible up to 15 percent of the price for those without full accounts, and the tax is paid within the first 10 days of the month after the sale. Capital losses offset only capital gains of the next two years. Decreto 18-2026 adds art. 87 num. 4: from 1 January 2027 gains of individuals on the onerous sale of property in Guatemala are exempt, except for companies, trusts, estates and other taxable entities and for individuals registered in the RTU for real estate trading, development, construction for sale or brokerage. Leasing is also a VAT taxable event at 12 percent.
Cost to do it: Rent of Q15,000 a month: Q1,050 a month of income tax (US$137). Gain of Q450,000: Q45,000 (US$5,887) for a 2026 sale, 0 for an individual's sale from 1 January 2027.
Example: An individual who bought at Q1,000,000 and sells at Q1,500,000 in December 2026 with Q50,000 of documented sale costs pays 10 percent of Q450,000, Q45,000; the same sale in January 2027 is exempt. / About US$5,887 of tax on a US$58,868 gain in 2026, US$0 in 2027 for an individual seller.Decreto Nº 10-2012 del Congreso, Ley de Actualización Tributaria, Libro I, Impuesto Sobre la Renta (in force 1 January 2013), art. 87 as added to by Decreto Nº 18-2026; Decreto Nº 27-92 art. 3 num. 4, Art. 84 num. 1 and 3, 86, 88 num. 2, 89, 91, 92, 94 and 95; art. 87 num. 4 (Decreto 18-2026 art. 4 and 5 literal b), 2012-03-01 official text · verified 2026-10-28 · changed: Decreto 18-2026 (Diario de Centro América, 28 August 2026) exempts from 1 January 2027 capital gains of individuals on sales of Guatemalan real estate, not of companies or real estate traders; the official gazette's own report confirms the exemption for individuals selling property.
Cost to do it: Rent of Q15,000 a month: Q1,050 a month of income tax (US$137). Gain of Q450,000: Q45,000 (US$5,887) for a 2026 sale, 0 for an individual's sale from 1 January 2027.
Example: An individual who bought at Q1,000,000 and sells at Q1,500,000 in December 2026 with Q50,000 of documented sale costs pays 10 percent of Q450,000, Q45,000; the same sale in January 2027 is exempt. / About US$5,887 of tax on a US$58,868 gain in 2026, US$0 in 2027 for an individual seller.Decreto Nº 10-2012 del Congreso, Ley de Actualización Tributaria, Libro I, Impuesto Sobre la Renta (in force 1 January 2013), art. 87 as added to by Decreto Nº 18-2026; Decreto Nº 27-92 art. 3 num. 4, Art. 84 num. 1 and 3, 86, 88 num. 2, 89, 91, 92, 94 and 95; art. 87 num. 4 (Decreto 18-2026 art. 4 and 5 literal b), 2012-03-01 official text · verified 2026-10-28 · changed: Decreto 18-2026 (Diario de Centro América, 28 August 2026) exempts from 1 January 2027 capital gains of individuals on sales of Guatemalan real estate, not of companies or real estate traders; the official gazette's own report confirms the exemption for individuals selling property.
| Stage | Tax | Rule | Q | US$ |
|---|---|---|---|---|
| Buy new from developer | VAT | 12% of price or fiscal value, whichever is higher | Q180,000 | US$23,547 |
| Buy on resale | Stamp tax | 3% of highest of price, appraisal, fiscal value | Q45,000 | US$5,887 |
| Hold (home), 1998 scale | IUSI | 9 per thousand above Q70,000, yearly | Q13,500 | US$1,766 |
| Hold (home), after Decreto 18-2026 | IUSI | 0 per thousand | Q0 | US$0 |
| Hold (commercial), after Decreto 18-2026 | IUSI | 9 per thousand above Q1,000,000, yearly | Q13,500 | US$1,766 |
| Rent at Q15,000 a month | Income tax | 10% of 70% of rent, monthly | Q1,050 | US$137 |
| Sell with Q450,000 gain, 2026 | Income tax | 10% of gain | Q45,000 | US$5,887 |
| Same sale by an individual from 1 Jan 2027 | Income tax | Exempt (Decreto 18-2026) | Q0 | US$0 |
Taxes on a property bought for Q1,500,000 (about US$196,226). Sources: Decreto 27-92 art. 3, 10 and 56; Decreto 37-92 art. 4; Decreto 15-98 art. 11 and Decreto 18-2026 art. 1; Decreto 10-2012 art. 88, 89 and 92 and Decreto 18-2026 art. 4. Rate Q7.64427 per US$ (Banguat, 28 October 2026).
Worked example
- A US individual buys a new Q1,500,000 (about US$196,225) apartment in Guatemala City from a developer in November 2026, rents it out for Q15,000 a month and sells it in 2027.
- 1. Purchase. The developer invoices 12 percent VAT, Q180,000 (US$23,547), and the deed is recorded at the Registro General de la Propiedad after the notary attaches the tax data and the last IUSI receipt (Decreto 27-92 art. 3, 10, 57 and 57 A). No foreign buyer approval is needed because the property is urban and not in a reserve strip (Decreto 9-98 art. 3).
- 2. Holding. Under the 1998 scale the apartment would pay Q13,500 a year (US$1,766); once Decreto 18-2026 applies, a property recorded by the municipality as residential pays 0 IUSI.
- 3. Renting. Each month the rent bears income tax of 10 percent on 70 percent of the rent, Q1,050 (US$137), withheld if the tenant keeps full accounts, otherwise paid by the owner by the 10th of the next month; VAT on the rent also applies (Decreto 10-2012 art. 88, 92 and 95; Decreto 27-92 art. 3 num. 4). Nonresident owners: see the trap on withholding.
- 4. Selling. A resale in 2027 pays 3 percent stamp tax on the higher of price, appraisal and fiscal value; an individual seller's gain on a sale from 1 January 2027 is exempt from income tax (Decreto 18-2026 art. 4 and 5 literal b), while a company seller still pays 10 percent, or the profit regime rate if it trades real estate.
Step by step
- 1. Check location first: confirm the property is not within the 15 km border strip, the 3 km ocean strip or the lake, river and spring strips; if it is, confirm the urban zone or pre 1 March 1956 registration exception and, for a foreign buyer, the Executive authorization (Constitution art. 122 and 123).
- 2. Obtain a certified registry history of the finca from the Registro General de la Propiedad to confirm owner, liens and annotations, and the municipal or DICABI IUSI account statement to confirm no arrears and the registered fiscal value.
- 3. Get a NIT (tax ID) from SAT: the deed must state both parties' NIT and the payment method (Decreto 27-92 art. 56).
- 4. Sign a promise to purchase if needed (fixed stamp tax of Q50 on promises of sale of real estate, Decreto 37-92 art. 5) and then the public deed before a Guatemalan notary.
- 5. Pay VAT (new property, or within 15 days of the deed when the seller is not a real estate business) or 3 percent stamp tax (resale), and pay the IUSI quarter due (Decreto 27-92 art. 57 and 57 A).
- 6. Register the deed at the Registro General de la Propiedad; then register the new owner and value in the IUSI fiscal register so future IUSI bills are correct (Decreto 15-98 art. 5 and 23).
- 7. In State reserve areas, apply to OCRET instead with location plans signed by a professional; OCRET must decide within 60 days, and the lease is then formalized in a public deed (Decreto 126-97 art. 17 and 21).
Common traps
- Foreign ownership in the coastal and lake reserve exceptions (urban zones and pre 1956 titles) requires Executive authorization; buying through a Guatemalan company with foreign shareholders does not avoid the 15 km border rule, which also requires companies' members to be Guatemalans of origin (Constitution art. 122 and 123).
- Reserve strip land cannot be titled to private parties (Decreto 126-97 art. 4); a private seller's title over beachfront land inside the 3 km strip that is not urban and not registered before 1 March 1956 is a red flag.
- Under the 2012 wording the transfer tax base is the higher of the price and the registered fiscal value, so a low price in the deed does not lower the tax (Decreto 27-92 art. 56; Decreto 37-92 art. 19).
- The registry will not record a sale without the last IUSI quarter receipt (Decreto 27-92 art. 57 A), the acquirer of a property is jointly liable for IUSI and fines owed at the acquisition date (Decreto 15-98 art. 9 num. 4), and the zero rate of Decreto 18-2026 does not cancel arrears from earlier periods.
- The IUSI zero rate depends on the use recorded by the municipality: a home also used as an office may be classed as mixed (zero) or commercial (taxed); check the classification in the IUSI account.
- Rent paid to a nonresident owner without a permanent establishment is taxed per payment on the gross amount (Decreto 10-2012 art. 101 and 103); rent is not among the categories of art. 104 numerals 1 to 3, which leaves the residual 25 percent rate of numeral 4, and the payer is jointly liable (art. 99). Article 104 also does not name a rate for nonresidents' capital gains; confirm with SAT before closing a sale by a nonresident.
- The 2027 capital gains exemption covers only individuals not registered for real estate activities; selling through a company, a trust or as a registered developer keeps the 10 percent (or profit regime) tax (Decreto 18-2026 art. 4).
Sources
- Decreto Nº 9-98, Ley de Inversión Extranjera (Congreso de la República, gazette scan)
- Annex I nonconforming measures, list of Guatemala, Mexico and Central America FTA, citing Constitution art. 122 and 123 and Decreto 126-97 (Ministerio de Economía)
- Decreto Nº 126-97, Ley Reguladora de las Áreas de Reservas Territoriales del Estado (Congreso de la República, Diario de Centro América scan, 30 December 1997)
- Decreto Nº 10-2012, Ley de Actualización Tributaria, consolidated (SAT), including the VAT and stamp tax reforms of Libros IV and V
- Decreto Nº 27-92, Ley del IVA, consolidated text (Tribunal Supremo Electoral)
- Decreto Nº 37-92, Ley del Impuesto de Timbres Fiscales (SAT)
- Decreto Nº 15-98, Ley del Impuesto Único Sobre Inmuebles (Congreso de la República, Diario de Centro América scan, 18 March 1998)
- Diario de Centro América: publication and content of Decreto 18-2026, 28 August 2026
- Agencia Guatemalteca de Noticias: sanction of Decreto 18-2026, new IUSI rates and 90 day entry into force
- Decreto Nº 18-2026 text as remitted by Congress (copy hosted by La Hora; used to read art. 4 and 5)
- Banco de Guatemala reference exchange rate web service
Related pages
- investing/foreign-investment-regime
- taxes/tax-system-overview
- fx/fx-regime-and-repatriation
- finance/capital-markets-banking-and-credit
- entities/choosing-an-entity
- immigration/residence-and-work-permits
- start/start-here
- /country/guatemala/
- /calendar/
- Live dashboard
- https://theargentinethread.com/guide/
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