Property tax in Guatemala
See what Guatemala's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Guatemala, and what it does not.
Free to start. No card. Rules reviewed 2 July 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase
- Annual property or land tax
GTQ · Rates as at 2 July 2026 · Estimates, not advice
Rental income is taxed at an effective 7% (10% on 70% of gross); sale gains 10%. No foreign ownership restriction, no inheritance tax.
How rental income is taxed in Guatemala
For a resident owner: A flat 10% on gross rent. A statutory deduction of 30% comes off the gross first, so the effective rate on rent is about 7%. For an owner living abroad and renting this out: A flat 10% on gross rent. A statutory deduction of 30% comes off the gross first, so the effective rate on rent is about 7%.
Interest and losses
A rental loss brings no relief: it cannot reduce other income, and it does not carry forward.
Capital gains on a sale
Gains are taxed at a flat 10%.
Annual property tax while holding
About 0.9% a year on the property value.
What it costs to buy
About 3% of the price on purchase. Resales pay 3% stamp tax; first sales of new property 12% VAT.
Can a foreign buyer purchase here?
Foreign buyers can generally buy residential property here. No special foreign ownership restriction (border/coastal limits for some rural land).
A territorial system
Guatemala taxes income arising here, not worldwide income, so property held in other countries is generally outside its net. That makes the country of residence a bigger lever than usual.
How Freeholt models Guatemala
Every rate above is priced from Freeholt's own table for Guatemala and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Guatemala this covers the IUSI property tax (to 0.9% of fiscal value), security, insurance and management.
How borrowing works here
Local financing is limited for non residents; cash purchases dominate.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
Recent rule changes in Guatemala
- 2026-11-26 Decreto 18 to 2026 exempts residential property from IUSI (in force 90 days after publication on 28 Aug 2026); commercial property pays 3, 6 or 9 per thousand. Not yet computed.
- 2027-01-01 The same decree exempts individuals' gains on selling Guatemalan real estate from 1 Jan 2027 (companies, trusts and registered property dealers excepted). Not yet computed.
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- ModelledDuty on purchase
- One off, on the way in, at the scale in force.
- ModelledAnnual property or land tax
- Charged every year the property is held.
- Not yetIncome tax beyond the rent
- Not modelled for this country yet.
- Not yetDividends, interest and share sales
- Not modelled for this country yet.
- Not yetRetirement savings
- Not modelled for this country yet.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Guatemala with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Guatemala property tax?
- Yes. Rental income tax, capital gains on a sale, duty on purchase and annual property or land tax are priced from Freeholt's own rate table for Guatemala. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Guatemala taxed if I live somewhere else?
- A flat 10% on gross rent. A statutory deduction of 30% comes off the gross first, so the effective rate on rent is about 7%. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Guatemala figures as at?
- The rate table for Guatemala was last reviewed on 2 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Guatemala alongside everything else you own: see the year your portfolio starts paying you back.