Property sale tax and the annual IUSI

Dossier: Land and property for foreigners15-tierra-propiedad.md
Domain: Who may hold land, and on what titletierra-propiedad
Room: Land/tierra
Audited: Audited

On sale, the capital gain is taxed at 10% of the net gain (Tax Update Act, Decree 10-2012, art. 92 — rate, base, deadline and form checked in Prensa Libre on 2026-08-22), applying to residents and non-residents alike for property located in Guatemala; the base is the sale price less the higher recorded value (RGP, municipality or DICABI), and it is settled in the first 10 days of the following month using SAT form 1321. If the sale falls within the ordinary course of business (a developer), it is taxed as ordinary income, according to a tax adviser (Vescco). Holding the property attracts IUSI (the Single Property Tax, Decree 15-98), annual and municipal, whose rates by value band are in dossier 03-impuestos; it is worth requiring municipal clearance from the seller before signing the deed.

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

Impuesto sobre ganancia de capital al venderPrensa Libre (cotejado) / Amber Legal: 10% sobre la ganancia netavigente (Decreto 10-2012, art. 92)
Plazo de liquidaciónPrensa Libre (cotejado) / Amber Legal: primeros 10 días del mes siguiente, formulario SAT 1321vigente

Caveat

IUSI rates are in dossier 03-impuestos; the ordinary-course-of-business treatment comes from a tax adviser and was not checked

Sources

Prensa Libre, “Declaración del ISR: qué impuestos pagan las ganancias de capital en Guatemala”prensalibre.comconsulted Aug 22, 2026
Amber Legal, pago de ganancia de capital en transacciones inmobiliarias (no re-abierta en auditoría)amberlegal.com.gtconsulted Aug 19, 2026
Vescco, cómo gestionar impuestos de ganancias de capital en venta de inmuebles (asesor fiscal)vescco.taxconsulted Aug 19, 2026
Conservis Abogados, “La compraventa de bien inmueble en Guatemala” (solvencia municipal)conservisabogados.comconsulted Aug 19, 2026

Organizations named in the answer

Prensa LibreConfirms the 10% capital gains tax (art. 92, Decree 10-2012), the taxable base, the 10-day deadline and SAT form 1321Other
DICABIReceives the notarial notices filed after a sale; its recorded value is one of the bases (together with the RGP and the municipality) for capital gains taxPublic agency
VesccoTax adviser: when selling property is the ordinary course of business (a developer), it is taxed as ordinary income, not as a capital gainSupplier

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.