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Sunday, August 30, 2026 · Guatemala CityQ7.6242 per US$+0.00%
ADVANCE GUATEMALA
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The investor atlas

Real-estate sales: VAT versus stamp tax

Dossier
Taxes and incentives03-impuestos.md
Domain
Taxes: income tax, VAT and withholdingimpuestos
Audited
not audited

The first sale of a property pays 12% VAT. Second and subsequent sales pay no VAT but a 3% stamp tax on the value. The rule comes from a CBR Guatemala guide (secondary) and from PwC's summary of stamp taxes; it was not checked against Decrees 27-92 and 37-92.

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Figures

Primera venta de inmuebleCBR Guatemala
IVA 12%vigente
Segundas y subsiguientes ventasCBR Guatemala / PwC Other taxes
timbres 3%vigente

Caveat

rule from a secondary source; not checked against the legal text

Sources

Organizations named in the answer

  • CBR GuatemalaA property broker with a public inventory of offices in the prime corridors (zones 10 and 14).Other

Directory of organizations

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.