Guatemala IUSI Calculator (Decreto 15-98)
Calculate annual Impuesto Único Sobre Inmuebles (IUSI) and quarterly municipal installments under the statutory 2‰, 6‰, and 9‰ brackets.
Property Valuation DICABI / Muni
Official value inscribed in municipal cadastre or DICABI.
IUSI Statutory Calculation
Decreto 15-98 Statutory IUSI Rate Brackets
| Property Value Range | Statutory Millage (Por Millar) | Percentage Rate | Example Annual Tax |
|---|---|---|---|
| Up to Q 2,000.00 | 0‰ (Exento) | 0.0% | Q 0.00 (Exempt) |
| Q 2,000.01 to Q 20,000.00 | 2‰ (Dos por millar) | 0.2% | Q 40.00 on Q20k |
| Q 20,000.01 to Q 70,000.00 | 6‰ (Seis por millar) | 0.6% | Q 360.00 on Q60k |
| Over Q 70,000.00 | 9‰ (Nueve por millar) | 0.9% | Q 900.00 per Q100k |
Frequently Asked Questions
What is the IUSI in Guatemala?
The IUSI (Impuesto Único Sobre Inmuebles) is the annual real estate property tax governed by Decreto 15-98, levied on the fiscal registered value of land, buildings, and permanent improvements.
What are the statutory IUSI tax brackets under Decreto 15-98?
Under Art. 11 of Decreto 15-98: Properties up to Q2,000 are exempt (0‰); from Q2,000.01 to Q20,000 the rate is 2 por millar (0.2%); from Q20,000.01 to Q70,000 the rate is 6 por millar (0.6%); and over Q70,000 the rate is 9 por millar (0.9%).
When are IUSI payments due during the year?
IUSI is paid in four equal quarterly installments due in April (1st quarter), July (2nd quarter), October (3rd quarter), and January of the following year (4th quarter).
Who collects the IUSI tax in Guatemala?
Most decentralized municipalities (such as Municipalidad de Guatemala, Mixco, Santa Catarina Pinula) administer and collect IUSI directly. For non-decentralized municipalities, collection is managed by the Ministry of Public Finance (MINFIN) through DICABI.
What are the penalties for delinquent IUSI payments?
Failure to pay IUSI by the end of each quarter incurs a statutory penalty of 20% on the delinquent amount under Decreto 15-98 Art. 26.
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.