A pending decree, 18-2026, proposes a property tax exemption for residential properties that also house small businesses. This includes homes operating establishments such as shops, hairdressers, and bakeries. The decree aims to provide economic relief to homeowners who operate small businesses from their residences. Once in effect, the exemption will apply to the *Impuesto Único sobre Bienes Inmuebles* (IUSI), a unified property tax. The move is intended to support local entrepreneurs and stimulate economic activity at the grassroots level. Details regarding the decree’s effective date are still pending official announcement. This measure could significantly impact household finances for many Guatemalan families.