What is IUSI in Guatemala?
IUSI (Impuesto Único Sobre Inmuebles) is Guatemala's property tax under Decree 15-98. It is based on the property's assessed or fiscal value, not necessarily the market price or sale price, and is typically paid quarterly.
Assessed value ≤ Q2,000 is exempt. From Q2,001 to Q20,000, estimate 2‰ per year; from Q20,001 to Q70,000, estimate 6‰; from Q70,001 upward, estimate 9‰. Quarterly payment is usually annual IUSI ÷ 4.
Default calculator example: assessed value Q150,000 → 9‰ bracket → Q1,350.00/year · Q337.50/quarter · Q112.50/month.
Formula and brackets
Annual IUSI = Assessed value × bracket rate
Quarterly IUSI = Annual IUSI ÷ 4
| Assessed value | Annual rate | Meaning |
|---|---|---|
| Q0 – Q2,000 | 0‰ | Exempt from IUSI |
| Q2,001 – Q20,000 | 2‰ | Q2 per Q1,000 of assessed value per year |
| Q20,001 – Q70,000 | 6‰ | Q6 per Q1,000 of assessed value per year |
| Q70,001 and above | 9‰ | Q9 per Q1,000 of assessed value per year |
Quick IUSI examples
| Assessed value | Rate used | Estimated annual IUSI | Estimated quarterly payment |
|---|---|---|---|
| Q15,000 | 2‰ | Q30.00 | Q7.50 |
| Q50,000 | 6‰ | Q300.00 | Q75.00 |
| Q100,000 | 9‰ | Q900.00 | Q225.00 |
| Q150,000 | 9‰ | Q1,350.00 | Q337.50 |
Worked examples
Example 1: assessed value of Q15,000
Q15,000 falls in the 2‰ bracket:
- Annual IUSI: Q15,000 × 0.002 = Q30.00
- Quarterly payment: Q30.00 ÷ 4 = Q7.50
Example 2: assessed value of Q50,000
Q50,000 falls in the 6‰ bracket:
- Annual IUSI: Q50,000 × 0.006 = Q300.00
- Quarterly payment: Q300.00 ÷ 4 = Q75.00
Example 3: assessed value of Q150,000 (calculator default)
Q150,000 falls in the 9‰ bracket:
- Annual IUSI: Q150,000 × 0.009 = Q1,350.00
- Quarterly payment: Q1,350.00 ÷ 4 = Q337.50
How to use the correct value
- Use the assessed or fiscal value recorded in the cadastre, self-assessment, or municipal documents, not the advertised sale price.
- If you are buying a home, add IUSI to the budget alongside insurance, maintenance, and the Guatemala mortgage payment.
- If you plan to sell, compare it with Guatemala capital gains and Guatemala income tax.
- For businesses issuing invoices, keep this property tax separate from Guatemala VAT, withholdings, and other operating costs.
This is an informational estimate. Actual bills can vary because of municipal appraisals, arrears, surcharges, payment agreements, or local administration. Confirm the final amount with the municipality or official bill.
Sources and limits
- Decree 15-98, Guatemala's Single Real Estate Tax Law (Impuesto Único Sobre Inmuebles).
- Values, surcharges, and payment calendars can vary by municipality.
- The calculator does not replace the municipal bill or tax advice for special cases.
Related calculators
- Guatemala mortgage calculator: estimate a home loan payment.
- Guatemala capital gains calculator: compare potential tax on a property sale.
- Guatemala ISR calculator: review income-tax scenarios.
- Guatemala VAT calculator: separate VAT from invoices and services.
FAQ
It depends on assessed value: up to Q2,000 is exempt; Q2,001–Q20,000 uses 2‰; Q20,001–Q70,000 uses 6‰; and Q70,001+ uses 9‰ per year.
Calculate annual IUSI with the bracket rate, then divide by 4. For example, Q150,000 × 9‰ = Q1,350 per year, or Q337.50 per quarter.
Use the assessed or fiscal value from cadastre, self-assessment, or municipal records. Market price can be different.
It is usually paid quarterly, though local payment calendars and arrangements can vary by municipality.
Surcharges, interest, or administrative collection actions may apply. Check with your municipality for the exact status of your account.