Guatemala Establishes New Tax Rates on Real Estate and Provides Capital Gains Exemption for Individuals

Guatemala's Ministry of Finance has published Decree 18-2026, which was originally published in the Official Gazette on 28 August 2026. The Decree amends the Law of the Single Tax on Real Estate (Impuesto Único Sobre Inmuebles - IUSI) and other related tax laws. The main changes include:

• The following IUSI rates are established for real estate used for commercial and other purposes, based on the registered value:
  • GTQ 0 to 500,000.00 - 3 per thousand (0.3%)
  • GTQ 500,000.01 to 1,000,000.00 - 6…