Yes, the analysis of Antigua's property market is included in our pack
Summary
Property taxes in Antigua, Guatemala, are relatively low, and qualifying residential properties are set to pay zero annual property tax under an approved reform. The bigger costs usually come from purchasing the property, with 3% transfer tax on resales or 12% VAT on first taxable sales, plus closing fees.
Under the existing IUSI system, annual property tax reaches 0.9% of the registered taxable value. That value can be far below the actual purchase price, which helps explain why two similarly priced houses can have very different tax bills.
Decreto 18-2026 will eliminate annual IUSI for qualifying residential properties, but implementation is still transitional. The law identifies November 26, 2026, while reported municipal assessment timing points to January 2027, and existing tax debts will not disappear.
Commercial property remains taxable under the new system, at rates of 0.3% to 0.9%. The brackets create surprisingly sharp jumps: a small increase in assessed value across Q500,000 or Q1 million can produce a much larger annual bill.
Property use is becoming a major factor in taxation. A house rented to a family on a long-term basis may qualify for zero IUSI, while the same house operated as tourist accommodation could be classified commercially.
On a Q1 million resale, transfer tax, notary fees and registration typically produce an illustrative closing-cost estimate of Q42,000 to Q52,000. A first taxable sale on the same pre-VAT base can push those main costs above Q130,000.
Sellers have their own expenses. Real estate commissions commonly follow a 5% plus VAT benchmark, while individual sellers may currently owe 10% on taxable capital gains. A new exemption for qualifying individual property sales is scheduled to begin in January 2027.
Rental properties introduce another layer of taxation. Ordinary rental income can face an effective 7% income tax on gross rent, while tourist accommodation may also involve VAT and lodging taxes, with additional rules for digital platforms under legislative consideration.
Monthly ownership costs deserve as much attention as annual taxes. Gated-community maintenance fees can range from roughly US$60 to US$500 per month, and restoring a colonial property may involve conservation approvals, professional fees and unexpected work.
Foreign buyers generally face the same national property-tax rates as Guatemalan buyers. The essential checks are the registered taxable value, outstanding municipal debts, transfer history, permitted property use, heritage restrictions and condominium obligations, since these details can change the real cost of ownership considerably.
Are property taxes in Antigua, Guatemala actually low?
Property taxes in Antigua are already fairly low, and qualifying residential properties are about to benefit from a zero annual tax rate.
Under Guatemala's existing IUSI system, the annual property tax reaches 0.9% of the registered taxable value. A house valued at Q1 million for tax purposes therefore generates Q9,000 in annual IUSI, or Q750 per month.
But Guatemala has approved Decreto 18-2026, which introduces a zero rate for eligible residential properties and new tax brackets for commercial buildings. The reform was published in August 2026 and is entering into force in stages.
The bigger expense for many buyers comes when they purchase the property. Resales generally face a 3% transfer tax, while first sales generally attract 12% VAT. Legal services, registration and other closing expenses come on top.
For a Q1 million resale, those upfront expenses can exceed Q40,000. Someone buying a colonial house to renovate may also face heritage permits, while a buyer in a gated community will have monthly maintenance fees.
So the answer depends heavily on whether we're talking about buying a property, living in it, renting it out or selling it. Those activities can produce very different tax bills.
Has Guatemala already abolished property tax on homes in Antigua?
Guatemala has legally approved zero annual IUSI for qualifying homes in Antigua, but the new rate has not yet been fully implemented.
Congress approved Decreto 18-2026 on July 29, 2026, and President Bernardo Arévalo signed it before its official publication on August 28. The reform gives qualifying residential and mixed-use properties a rate of zero per thousand, regardless of their registered taxable value.
The implementation timetable deserves attention. The official congressional record identifies November 26, 2026, as the effective date for the new IUSI provisions. However, Prensa Libre reported in August that congressional official Juan Carlos Rivera expected the new tax calculations to begin on January 8, 2027.
That leaves a practical difference between the date written into the law and the reported timing of municipal tax assessments. The residential exemption itself is approved; the transitional billing treatment still needs clarification.
The reform also leaves older tax debts intact. A proposed amendment to cancel outstanding IUSI debts and penalties received 90 votes in Congress, below the 107 required for approval.
For now, property owners should continue paying amounts legally due under their municipal account until the new assessment rules are confirmed.
How much annual IUSI property tax do Antigua homeowners pay right now?
Antigua homeowners currently pay between zero and 0.9% of their property's registered taxable value under the existing IUSI schedule.
Decreto 15-98 establishes four brackets. Properties valued at Q2,000 or less are exempt, while the highest bracket starts above Q70,000. Most houses with substantial registered values therefore face the 0.9% rate.
We calculated the annual bills for several property values using the existing legal schedule. A Q500,000 property produces Q4,500 in annual IUSI, while a Q2 million property produces Q18,000.
The tax is collected quarterly, usually with payment periods ending in April, July, October and January. It applies to the whole registered taxable value at the relevant rate, rather than using progressive bands.
These figures describe the system still used before the new residential rates become operational.
| Registered taxable value | Annual IUSI rate | Annual tax example | Quarterly payment |
|---|---|---|---|
| Up to Q2,000 | 0% | Q0 | Q0 |
| Q2,000.01–Q20,000 | 0.2% | Q30 on Q15,000 | Q7.50 |
| Q20,000.01–Q70,000 | 0.6% | Q300 on Q50,000 | Q75 |
| Above Q70,000 | 0.9% | Q4,500 on Q500,000 | Q1,125 |
| Above Q70,000 | 0.9% | Q9,000 on Q1 million | Q2,250 |
| Above Q70,000 | 0.9% | Q18,000 on Q2 million | Q4,500 |
Is property tax in Antigua based on what you actually paid for the house?
Antigua's annual property tax is calculated from the official registered taxable value, which can be very different from the price a buyer paid.
Guatemala's IUSI law allows valuations to consider land, buildings, permanent improvements, location and other characteristics. Registered values can also change through appraisals, declarations and official updates.
Imagine two houses in Antigua that each sell for Q1.5 million. One has a registered taxable value of Q600,000, while the other is registered at Q1.5 million.
Under the existing 0.9% schedule, the first produces Q5,400 in annual tax and the second Q13,500. That's a Q8,100 difference between homes with identical purchase prices.
A low registered value can therefore explain why some sellers report surprisingly small property-tax bills. But buyers shouldn't assume that value will survive the transaction unchanged.
Article 43 of Decreto 15-98 requires notaries to report property transfers, and the authorities can subsequently update valuation records.
Before buying, we would ask for the municipal IUSI account, its current assessed value and any outstanding balances. Those documents give a much better picture than an agent's estimate based on the asking price.
Will an Antigua rental property qualify for zero annual property tax?
A house rented to long-term residents in Antigua may qualify for zero IUSI, while a property used mainly for Airbnb-style tourist accommodation could remain taxable.
The new system places much more weight on how a property is actually used. In an interview published by Prensa Libre in August 2026, congressional official Juan Carlos Rivera explained that a house rented to a family for permanent residential use could retain its residential classification.
He drew a different distinction for short-term tourist rentals, which could be treated as commercial accommodation.
Consider the same three-bedroom house in Antigua. It could serve as a family's permanent home, a year-long rental for expatriates or a vacation rental for tourists. Its potential treatment under IUSI may change with that use.
There is still some uncertainty about how municipalities will classify borderline properties. The reform's language concerning residential and habitual use must be read alongside the administrative rules, and the rental examples given by Rivera are an interpretation rather than a published classification decision for every property.
Owners should therefore seek a written municipal classification before assuming a particular rental qualifies for zero tax.
| Property use | Likely classification | New annual IUSI | Confidence |
|---|---|---|---|
| Owner's main home | Residential | 0% | High for qualifying ownership |
| Long-term rental to a family | Residential | 0% expected | Subject to implementation rules |
| Home with a small family shop | Qualifying mixed-use | 0% | Depends on predominant residential use |
| Dedicated tourist rental | Potentially commercial | 0.3%–0.9% | Municipal classification needed |
| Restaurant or commercial premises | Commercial | 0.3%–0.9% | High |
How much will commercial property owners pay in Antigua?
Commercial properties in Antigua will continue paying annual IUSI, although properties valued at Q1 million or less can see substantial reductions.
The approved commercial schedule uses three rates: 0.3% for registered values up to Q500,000, 0.6% above Q500,000 through Q1 million, and 0.9% above Q1 million.
A shop assessed at Q400,000 currently generates Q3,600 annually under the old schedule. The new rate cuts the bill to Q1,200, saving Q2,400 per year.
At Q750,000, annual IUSI falls from Q6,750 to Q4,500. But a commercial property valued at Q1.5 million remains at Q13,500 because its rate doesn't change.
Since each rate applies to the property's whole taxable value, moving just above Q500,000 takes the annual bill from approximately Q1,500 to Q3,000. Crossing Q1 million similarly moves it from approximately Q6,000 to Q9,000.
Those are sharp jumps for tiny changes in registered value. For commercial buyers close to either threshold, a properly documented municipal assessment can make a noticeable difference.
| Registered value | Previous annual IUSI | New annual IUSI | Annual saving | Reduction |
|---|---|---|---|---|
| Q400,000 | Q3,600 | Q1,200 | Q2,400 | 66.7% |
| Q750,000 | Q6,750 | Q4,500 | Q2,250 | 33.3% |
| Q1,000,000 | Q9,000 | Q6,000 | Q3,000 | 33.3% |
| Q1,500,000 | Q13,500 | Q13,500 | Q0 | 0% |
Do buyers in Antigua pay 3% or 12% tax when purchasing a property?
Buying property in Antigua generally involves a 3% stamp tax on resales or 12% VAT on first taxable sales, making the property's transfer history crucial.
Guatemala's Decreto 27-92 governs VAT, while Decreto 37-92 covers the stamp tax on second and subsequent property transfers.
For a transaction with a taxable base of Q1 million, a resale creates Q30,000 in stamp tax. A first sale taxed at 12% creates Q120,000 in VAT. That's a Q90,000 difference before legal fees.
The distinction can also be confusing with renovated colonial houses. A property advertised as newly renovated does not automatically become a first sale. New bathrooms, restored walls and modern electrical installations don't, by themselves, change the property's legal transfer history.
Newly created units, subdivisions and development structures can be more complicated. According to the SAT's published guidance, identifying a second or subsequent sale involves examining the ownership inscriptions in the Registro General de la Propiedad.
We also compared the tax with the old annual IUSI bill on a property assessed at Q1 million. The 3% resale tax equals roughly 3.3 years of that annual tax, while the 12% first-sale VAT equals more than thirteen years.
One important detail: Guatemala's VAT rules generally require VAT to be included in the advertised sale price. The calculation below uses a Q1 million pre-VAT taxable base so the two rates can be compared consistently.
| Type of transaction | Main tax | Tax rate | Tax on Q1m base |
|---|---|---|---|
| First taxable sale | VAT (IVA) | 12% | Q120,000 |
| Second or later sale | Fiscal stamp tax | 3% | Q30,000 |
| Qualifying exempt transfer | Depends on exemption | Varies | Case-specific |
| Renovated registered resale | Normally fiscal stamp tax | 3% | Q30,000 |
How much are closing fees when buying a Q1 million property in Antigua?
A Q1 million resale in Antigua can cost approximately Q42,000–Q52,000 in the main closing taxes and fees, assuming a negotiated notary fee of 1%–2%.
We built this example from the transfer-tax rules, the official property-registration tariff and published notary-fee guidance.
Guatemala's Código de Notariado allows notaries to negotiate their fees with clients. The legal schedule applies when no agreement exists. A 2026 guide from Mapainmueble reports that negotiated services commonly fall around 1%–2%, although an actual quotation can differ.
Registration charges are more predictable. Acuerdo Gubernativo 325-2005 sets a base of Q160 plus Q1.50 for each Q1,000, or fraction, above Q10,000. Registering a Q1 million transaction under that standard formula costs approximately Q1,645.
The notarial stamp for a contract of determined value is capped at Q300 under Decreto 82-96.
A buyer using a mortgage may also face appraisal charges, extra notarial work, mortgage registration, insurance and bank fees. Those amounts depend on the lender and aren't included below.
The estimate is limited to the main identifiable costs. It assumes a Q1 million taxable base before any applicable VAT, with no special exemption, and excludes separate due diligence or additional document charges.
| Closing cost | Q1m resale | Q1m first sale | Calculation |
|---|---|---|---|
| Transfer tax | Q30,000 | Q120,000 | 3% or 12% |
| Negotiated notary fee | Q10,000–20,000 | Q10,000–20,000 | Illustrative 1%–2% |
| Registration | Q1,645 | Q1,645 | Official registry formula |
| Notarial stamp | Q300 | Q300 | Statutory cap |
| Total main costs | Q41,945–51,945 | Q131,945–141,945 | Before additional expenses |
| Share of base price | 4.2%–5.2% | 13.2%–14.2% | Approximate |
Can buyers in Antigua save tax by declaring a lower property price?
Declaring an artificially low purchase price in Antigua can create tax problems because Guatemala's authorities can use values beyond the price stated in the deed.
The SAT's legal guidance on second and subsequent sales explains that the taxable base is the highest of the value sworn in the deed, the value established by an authorized appraiser, or the value registered in the fiscal or municipal record.
Suppose a buyer pays Q1 million but the parties declare Q700,000. Applying 3% to the lower amount would appear to save Q9,000.
That calculation falls apart if an authorized appraisal establishes Q1 million, because the law requires the higher base. An inaccurate declaration can also lead to reassessments, penalties and problems establishing the property's acquisition cost later.
Guatemala's VAT law contains a similar safeguard for taxable property transfers, comparing the documented sale value with the fiscal value.
A legitimate disagreement over valuation can be supported by documents. Deliberately misstating the purchase price creates risks that are hard to justify for a relatively small saving.
Who pays the real estate agent's commission in Antigua?
In Antigua, the seller normally pays the real estate agent, with 5% of the sale price plus VAT on the commission serving as a common industry benchmark.
The Gremial de Profesionales Inmobiliarios publishes a 5% benchmark for urban properties, unless the parties agree otherwise in writing. RE/MAX Plus Guatemala currently advertises the same 5% plus VAT arrangement.
On a Q1 million sale, the commission would be Q50,000. Adding 12% VAT on that service raises the total to Q56,000.
That's a meaningful expense for the seller. As we saw above, it exceeds the Q30,000 resale transfer tax associated with the same property value, although those charges generally fall on different parties.
The benchmark isn't a compulsory government fee. The contract determines the agreed commission, who pays it and whether additional services are included.
Buyers should check whether they have signed a separate buyer-representation agreement, particularly when more than one agent is involved. Sellers should compare the commission against their expected net proceeds before agreeing on the final sale price.
Are monthly property fees expensive in Antigua's gated communities?
Monthly condominium fees in Antigua can easily exceed the old annual property-tax bill, especially in developments with security, gardens, pools and other shared amenities.
Century 21 Antigua Fine Homes published local guidance in 2026 showing roughly US$60–120 per month for simpler gated communities, US$120–200 for mid-range developments and US$250–500 for premium communities.
These are examples from a local real estate agency rather than an official survey of all condominium fees.
At US$200 per month, the annual expense reaches US$2,400. Over ten years, that's US$24,000 before any increases or special assessments.
Owners may also pay separately for water, electricity, waste collection, internet, private garden maintenance and repairs.
We would check the latest condominium statement, outstanding owner balances and the association's reserve fund before buying. A development with expensive shared facilities or poorly funded maintenance can produce future charges well beyond the normal monthly fee.
For a standalone home, the expense structure is different. The owner generally pays directly for building maintenance and any services that would otherwise be covered through an association.
Are renovation and construction permits expensive in Antigua?
Renovating a colonial property in Antigua can involve extra approvals and professional costs because historic buildings are protected by specific conservation rules.
Decreto 60-69, the Ley Protectora de la Ciudad de la Antigua Guatemala, created a framework for protecting the city's historic architecture.
The Consejo Nacional para la Protección de la Antigua Guatemala, known as CNPAG, reviews construction and restoration work within the protected areas. Its construction department handles licenses, inspections and compliance with the local architectural rules.
That can affect changes to façades, roofs, openings, structural elements and other work on historic properties.
In May 2026, Guatemala's Constitutional Court provisionally suspended part of a 2016 municipal agreement allowing Antigua's municipal urban-control department to collect certain construction-license fees outside the colonial urban perimeter. The case is numbered 2184-2026.
The provisional ruling covers a particular charging provision. Other permit requirements and conservation controls remain relevant.
There is no reliable flat fee that applies to every renovation in Antigua. The cost depends on the property's location, historic status and the proposed work. Before buying a house that needs major repairs, we would ask the municipality and CNPAG which approvals are required and obtain quotations based on the actual plans.
Do Airbnb properties in Antigua pay extra tourism taxes?
Airbnb owners in Antigua may face accommodation taxes on top of ordinary property and income taxes, and the rules for digital-platform rentals are currently under review.
Guatemala applies a general VAT rate of 12%, subject to the operator's tax regime. Separately, the INGUAT framework includes a 10% lodging tax on covered accommodation services.
The treatment of bookings made through online platforms has attracted legislative attention. Initiative 6811 proposes extending the lodging tax expressly to accommodation offered or booked through platforms such as Airbnb.
After a favorable committee opinion, Prensa Libre reported in early October 2026 that the proposal still included this extension. Committee approval did not make the proposal law.
Antigua also has a local accommodation charge with a separate history. A municipal rule published in July 2022 established Q20 per occupied room per night, capped at five nights, for specified hotel categories, including four-star, five-star and boutique hotels.
That Q20 charge should not automatically be applied to every private vacation rental. Its scope concerns specified hotel categories, and owners need to establish which local charges apply to their particular accommodation.
Existing taxes on registered accommodation businesses, proposed changes for digital platforms and charges limited to particular hotel categories need to be considered separately.
| Charge | Amount | Relevant operator | Current status |
|---|---|---|---|
| General VAT | 12% | Operators under general VAT regime | Existing |
| INGUAT lodging tax | 10% | Covered accommodation establishments | Existing |
| Lodging-tax extension to digital platforms | 10% proposed | Airbnb and similar services | Pending legislation |
| Antigua hotel accommodation charge | Q20 per occupied room/night, up to five nights | Specified hotel categories | Established by 2022 municipal rule; current application should be checked |
| Property tax | Based on taxable value and classification | Commercially classified rentals | New classification rules pending implementation |
How much income tax does a long-term rental landlord pay in Antigua?
Rental income in Antigua generally faces an effective 7% tax on gross rent under Guatemala's real estate capital-income regime.
KPMG's 2026 Guatemala tax guide explains the calculation: rental income qualifies for a 30% statutory allowance, leaving 70% taxable at a 10% rate.
A house rented for Q6,000 per month generates Q72,000 annually. Applying the 30% allowance leaves Q50,400, and the resulting income tax is Q5,040 per year.
A landlord collecting Q12,000 per month under the same regime would pay Q10,080 annually.
Those calculations apply to ordinary rental income taxed as real estate capital income. Property operators registered under a business-income regime can face different rules.
There is also a separate small-taxpayer system. Guatemala's 2026 ceiling for the Régimen de Pequeño Contribuyente is Q500,285 in annual turnover, with a 5% charge on gross invoiced revenue for qualifying taxpayers, according to SAT-related guidance published by Diario de Centro América.
The correct regime depends on the taxpayer's registration and activities. An owner cannot simply choose whichever headline percentage looks cheapest without meeting the legal conditions.
Do foreigners pay higher property taxes when buying in Antigua?
Foreign buyers in Antigua generally pay the same national property-transfer taxes and IUSI rates as Guatemalan buyers.
Guatemala does not impose a separate nationwide foreign-purchaser surcharge on ordinary real estate transactions.
A foreign buyer purchasing a qualifying resale faces the same transfer-tax framework as a Guatemalan buyer purchasing that property.
Ownership restrictions are a separate concern. Guatemala's Constitution contains special rules for certain border areas and state-reserved lands, while Article 122 also addresses property with historic or monumental significance.
Antigua's heritage protections make it particularly important to check the specific property rather than assuming that every house has identical legal conditions.
CNPAG's conservation law also contains provisions concerning the transfer of historically significant registered properties and prior notification in specified circumstances.
A foreign buyer should therefore have a local notary examine the registry record, ownership rights, location, applicable heritage status and any restrictions on the intended use.
The ordinary tax rates may be equal, but the legal review still needs to fit the property being purchased.
Will property sellers in Antigua still pay capital-gains tax?
An individual selling property in Antigua can currently face 10% tax on a taxable capital gain, but qualifying individual sellers will receive a major exemption from January 2027.
Guatemala's existing income-tax rules generally charge 10% on taxable capital gains outside ordinary property-trading activities.
For example, a seller with a properly calculated taxable gain of Q200,000 would currently face Q20,000 in capital-gains tax.
Decreto 18-2026 introduces an exemption for qualifying gains from the sale of Guatemalan real estate by individuals, applicable to transfers from January 1, 2027.
There are significant exclusions. The exemption does not cover companies, certain trusts and taxable estates, or individuals registered in the RTU with real estate-related business activities such as property trading, development, construction for sale or brokerage.
That makes the seller's legal and tax status important. Someone selling an investment property privately may receive a different treatment from a developer regularly buying and selling buildings.
The exemption also leaves the transaction's stamp tax or VAT treatment intact.
For someone considering a sale around the implementation date, the timing and classification of the transaction can have a direct effect on the amount retained after tax.
Can unpaid IUSI or unapproved renovations cause problems when buying in Antigua?
Unpaid property taxes and unapproved building work can create expensive surprises when purchasing a house in Antigua, even if the advertised price looks attractive.
The residential IUSI reform does not cancel historical debts. Prensa Libre reported in August 2026 that Congress rejected an amendment to forgive outstanding assessments and penalties.
A property with unpaid IUSI can therefore still have an unresolved municipal account. Buyers should obtain the current statement and make sure the contract clearly establishes how any outstanding amounts will be settled.
The ownership record deserves the same attention. The Registro General de la Propiedad can reveal mortgages, liens, annotations and other registered rights affecting a property.
For historic houses, we would also compare the existing building with approved plans and available CNPAG documentation.
A colonial house may have a recently restored kitchen, new internal walls or an additional terrace without the buyer knowing whether all relevant alterations were authorized.
Condominium properties introduce another check: unpaid association fees and extraordinary assessments. Short-term rental restrictions may also appear in the condominium rules.
These checks can prevent considerably larger costs than negotiating a slightly lower notarial fee.
So what are the property taxes and fees in Antigua?
Property taxes in Antigua are becoming very attractive for qualifying homeowners, but purchasing and operating a property still involves costs that buyers need to budget carefully.
As seen above, the existing IUSI system charges up to 0.9% annually on registered taxable value. The newly approved residential zero rate will remove that recurring tax for qualifying properties once the new regime is implemented. Commercial property will still face annual rates of 0.3%–0.9%.
The larger upfront expense is usually the purchase. A qualifying resale generally attracts 3% stamp tax, while a first taxable sale generally attracts 12% VAT. On a Q1 million transaction, the main closing costs can reach approximately Q42,000–Q52,000 for a resale, using the negotiated notary assumptions in our example.
Owners also need to account for condominium fees, municipal services, insurance, maintenance and any renovation permits. Rental investors face additional income-tax obligations, while tourist accommodation may be treated differently from ordinary housing.
The biggest change is that holding a qualifying residential property should soon become cheaper, while the cost of buying it remains largely unchanged.
Our conclusion is clear: Antigua is a relatively low-property-tax market and is becoming even more favorable for qualifying residential owners. But buyers should establish the property's taxable value, legal transfer history and permitted use before relying on any quoted tax estimate. Those details determine how much they will actually pay.
Our methodology
This analysis examines what property ownership actually costs in Antigua, Guatemala, beyond the headline annual property-tax rate. We divided the question into six dimensions: acquisition, ongoing ownership, property use, rental income, renovation and resale. Each dimension was examined separately before combining the findings into an overall assessment of the market.
For each dimension, we reviewed legislative developments, official tax frameworks, regulatory decisions, professional guidance and local property-market evidence. We prioritized recent developments and original documentation, particularly Guatemala's 2026 IUSI reform, its implementation timetable, the proposed changes affecting tourist accommodation and the upcoming capital-gains exemption. We assessed the relevance and legal status of each finding before incorporating it into the analysis.
We then reconstructed representative financial scenarios to test how the rules work in practice. These include annual IUSI bills across different registered values, the effects of commercial tax thresholds, closing costs on a Q1 million purchase, rental-income taxation and seller expenses. Statutory tax rates were kept distinct from negotiated professional fees and indicative local maintenance costs.
The analysis also distinguishes existing law from approved reforms awaiting implementation and proposals still moving through the legislative process. This is especially important for Antigua, where the classification of residential, mixed-use and tourist properties can materially change the amount owed. We evaluated these questions using the available legal provisions and their practical implications rather than treating all properties as if they faced identical rules.
Our conclusions come from aggregating the strongest findings across those dimensions. This approach allows us to identify which costs are structural, which depend on the individual property or transaction, and which are changing under the new legislation. The result is a grounded comparison of the actual costs faced by homeowners, buyers, landlords and sellers.
Key sources include Guatemala Congress's Decreto 18-2026 on the IUSI reform and capital-gains exemption, Decreto 15-98 establishing the original property-tax system, the official congressional explanation of the 2026 reform, SAT's guidance on the taxable value of property resales, Guatemala's VAT legislation, the Fiscal Stamp Tax Law, the Registro General de la Propiedad's official registration tariff, KPMG's Guatemala Investment Guide 2026, the Gremial de Profesionales Inmobiliarios' professional code, Century 21 Antigua Fine Homes' local ownership-cost guidance, CNPAG's heritage protection legislation, CNPAG's construction-control guidance, Congressional Initiative 6811 concerning digital accommodation platforms, and Prensa Libre's reporting on the proposed INGUAT reforms.
