What is IUSI in Guatemala?

IUSI (Impuesto Único Sobre Inmuebles) is Guatemala's property tax on real estate, regulated by Decree 15-98.

How often is IUSI paid?

IUSI is paid quarterly (every 3 months) at the corresponding municipality or collection entity.

Rates are: Q0-Q2,000 exempt, Q2,001-Q20,000 at 2‰, Q20,001-Q70,000 at 6‰, and over Q70,001 at 9‰.

Calcule o Imposto Único Sobre Imóveis (IUSI) da Guatemala com base no valor fiscal da propriedade

Valor fiscal do imóvel (Q)