Bernardo Arévalo Sanciona Reformas Al Impuesto Único Sobre Inmuebles
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Day by Day News Guatemala – Guatemalan President Bernardo Arévalo signed Decree 18-2026, which modifies the Single Property Tax (IUSI) system and establishes new rules for property taxation, as well as provisions related to municipal services, stamp tax, and Income Tax (ISR). The decree was published this Friday, August 28, in the Diario de Centro América (Official Gazette), after being approved by the Congress of the Republic. Although the decr…
Illustrative photo: Azteca Digital The president Bernardo Arévalo sanctioned Decree 18-2026, which amends the Law on the Single Property Tax (IUSI) and establishes new criteria for the collection of the tax. One of the main changes establishes a rate of 0 per thousand for properties destined for housing, residential or mixed use. For commercial properties and other uses, the rates will be 3, 6 and 9 per thousand, depending on the value of the pr…
By the editorial President Bernardo Arévalo sanctioned the amendments to Decree 15-98 of the Congress of the Republic, the Law of the Single Property Tax (IUSI), contained in Decree 18-2026. The measure introduces significant changes in the structure of the property tax at national level, while freeing from payment to the properties destined [...]
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