Guatemala Scraps Its Property Tax on Homes: What Foreign Owners Need to Know

Guatemala: Property & Tax

Key Facts

—Decreto 18-2026 sets the IUSI property tax to zero on residential and mixed-use property. It was published in the official gazette on 28 August 2026.

—Commercial buildings keep paying, at three, six and nine per thousand across three value bands — the top rate bites above Q1 million, about US$131,161.

—The ban on cutting services over unpaid tax starts in late November 2026; the zero rate and the new commercial table take effect on 8 January 2027, with income-tax and stamp-duty changes dated 1 January 2027.