Guatemala Real Estate Deed & Notary Fee Calculator
Estimate statutory closing costs: 3% Timbre Fiscal vs 12% IVA, Timbre Notarial (Decreto 82-96), Registro General de la Propiedad (RGP) arancel, and notary fees.
Property & Notary Inputs Escritura Publica
Transaction value declared in the public deed of purchase.
Itemized Deed Expense Breakdown
Guatemala Real Estate Transfer Tax Matrix
| Transaction Type | Governing Tax | Statutory Rate | Timbre Notarial | Typical RGP Arancel |
|---|---|---|---|---|
| Second & Subsequent Sales | Timbre Fiscal (Decreto 37-92) | 3.0% of Price | 2‰ (Max Q300) | Q160 + Q1.50 per Q1k > Q10k |
| First Sale (New Construction) | IVA (Decreto 27-92) | 12.0% of Price | 2‰ (Max Q300) | Q160 + Q1.50 per Q1k > Q10k |
| Mortgage Formalization (Hipoteca) | Exempt from Timbre | 0.0% Transfer Tax | 2‰ (Max Q300) | Q160 + Q1.50 per Q1k > Q10k |
Frequently Asked Questions
What tax applies to real estate sales in Guatemala?
The first sale of a real estate property (new development) is subject to 12% Value Added Tax (IVA - Decreto 27-92). Second and subsequent sales are subject to the 3% Stamp Tax (Timbre Fiscal - Decreto 37-92).
What is Timbre Notarial in Guatemala?
Under Decreto 82-96, Timbre Notarial is a professional stamp tax affixed to notarial protocols. For contracts of determinate value, the rate is 2 por millar (0.2%), with a statutory minimum of Q1.00 and a statutory maximum cap of Q300.00.
How are Registro General de la Propiedad (RGP) fees calculated?
Under Acuerdo Gubernativo 325-2005 (Arancel del RGP), registration fees include a base fee of Q160.00 plus Q1.50 for every thousand quetzales of property value exceeding Q10,000.
What are typical notary legal honorarios for a property deed?
Under the Colegio de Abogados y Notarios de Guatemala (CANG) arancel, notary fees typically range from 1.5% to 3.0% of the deed value, subject to a customary minimum of Q2,500.
Who typically pays the transfer tax and notary fees in Guatemala?
By legal and market custom in Guatemala, the buyer pays the deed transfer tax (3% Timbre Fiscal or 12% IVA), notary fees, and RGP registration costs, unless negotiated otherwise in the promise of sale.
Engr. Muhammad Shahzad
Chief Systems Architect & Lead Statutory Auditor
Specialist in Central American labor codes, insular payroll systems, and tax administration frameworks. All computational models are verified against Guatemala's Codigo de Trabajo, Decreto 76-78 (Ley de Aguinaldo), Decreto 42-92 (Bono 14), and SAT tax schedules.
📊 Matriz Oficial de Deducciones IGSS y Retenciones SAT Guatemala
| Statutory Component / Legal Deduction Item | Calculated Amount (GTQ) |
|---|---|
| Primary Net / Statutory Payable Amount | Q 0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Guatemalan SAT & IGSS Social Security Compliance Principal
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.