What is IUSI?
IUSI (Impuesto Único Sobre Inmuebles) is Guatemala's property tax on real estate. It is regulated by Decree 15-98 of the Congress of the Republic and administered by local municipalities.
IUSI Tax Rates
Q0 - Q2,000 → Exempt (0‰) Q2,001 - Q20,000 → 2 per thousand (2‰) Q20,001 - Q70,000 → 6 per thousand (6‰) Q70,001 and above → 9 per thousand (9‰)
IUSI is calculated on the assessed value (valor fiscal) of the property, not the market value. The assessed value is determined by DICABI (Dirección de Catastro y Avalúo de Bienes Inmuebles) or through self-assessment.
How is IUSI Paid?
IUSI is paid quarterly (every 3 months):
- Q1: January-March
- Q2: April-June
- Q3: July-September
- Q4: October-December
Practical Example
For a property with assessed value of Q150,000:
Annual IUSI = Q150,000 × 9‰ = Q1,350 Quarterly IUSI = Q1,350 ÷ 4 = Q337.50
Quarterly payment: Q337.50
IUSI Exemptions
The following are exempt from IUSI:
- State, municipal, and autonomous institution properties
- Diplomatic missions and international organizations
- Religious properties (temples)
- Properties declared cultural heritage
- Private educational centers
Frequently Asked Questions
IUSI (Impuesto Único Sobre Inmuebles) is Guatemala's property tax on real estate, established by Decree 15-98.
IUSI is paid quarterly (every 3 months). The annual amount is divided into 4 equal payments.
The assessed value can be determined through self-assessment (property owner declaration) or technical appraisal by DICABI or the municipality.
Late payments incur interest penalties and fines. The municipality may initiate an administrative collection process.
Yes, you can request an update through self-assessment at your corresponding municipality.
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