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Decreto 18-2026
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Guatemala IUSI property tax reform
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Latest: Guatemala President Bernardo Arévalo faces decision on IUSI tax reform
On 29 July 2026 the Guatemalan Congress approved Decree 18‑2026, repealing the Impuesto Único Sobre Inmuebles (IUSI) levy for residential and mixed‑use housing and setting a zero‑per‑mille rate. Commercial real‑estate wi