Guatemala Wealth & Property Tax
Detailed wealth & property tax rates and rules for Guatemala in 2026.
Wealth TaxGTQ
Wealth Tax
Guatemala does not impose a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Guatemala does not impose an inheritance or estate tax.
Top Rate
0%
Property Tax
Property tax (IUSI) is levied by municipalities at progressive rates of 0.2% to 0.9% of the registered property value. Rates: 0.2% up to GTQ 2,000, 0.6% for GTQ 2,001-20,000, and 0.9% above GTQ 20,000 in fiscal value.
How Guatemala Wealth Tax compares
Guatemala does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
