Question 1

What is IUSI in Guatemala?

Accepted Answer

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

Question 2

How often is IUSI paid?

Accepted Answer

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

Question 3

What are the IUSI tax rates?

Accepted Answer

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

Calculadora IUSI Guatemala