Company formation & entity choice for Guatemala (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Guatemala · tax year 2025 · changed 25 Jun 2026
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Common entity types
Sociedad Anonima (S.A.), Sociedad de Responsabilidad Limitada (S. de R.L.), branch of a foreign company, and sole proprietorshipCodigo de Comercio (Decreto 2-70) — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Guatemala_-_Corporation.aspx
Minimum share capital (S.A.)
GTQ 200 statutory minimum paid-in capital; practice/recent guidance often cites GTQ 5,000 — confirm GTQ ((approx — confirm))Codigo de Comercio (Decreto 2-70) — https://www.deel.com/blog/entity-setup-guatemala/
Minimum shareholders / partners
S.A. and S. de R.L. require at least 2 shareholders/partners ((approx — confirm))Codigo de Comercio (Decreto 2-70) — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Guatemala_-_Corporation.aspx
Incorporation instrument
Company is formed by public deed (escritura publica) executed before a Guatemalan notaryCodigo de Comercio (Decreto 2-70); Codigo de Notariado — https://www.bizlatinhub.com/register-a-company-in-guatemala/
Commercial registration
Notary files the deed with the Registro Mercantil (Mercantile Registry), which issues the commercial registration / patente de comercioCodigo de Comercio (Decreto 2-70) — https://www.bizlatinhub.com/register-a-company-in-guatemala/
Name availability check
Proposed company name must be checked/reserved via the Registro Mercantil portal (minegocio.gt)Registro Mercantil — procedimientos de inscripcion — https://www.jarniascyril.com/company-formation-abroad/company-formation-guatemala-investors-guide/administrative-procedures-create-company-guatemala/
Tax registration (NIT)
After registry approval, the company must register with SAT to obtain its tax ID (NIT) and IVA registrationCodigo Tributario (Decreto 6-91); procedimientos SAT — https://www.bizlatinhub.com/guatemala-accounting-tax-requirements/
Incorporation timeline
Approximately 4 to 6 weeks from deed to fully registered, operational entity ((approx — confirm))Registro Mercantil — procedimientos de inscripcion — https://www.deel.com/blog/entity-setup-guatemala/
Most foreign investors incorporate a Sociedad Anonima (S.A.) or operate through a branch. Incorporation is done by public deed before a Guatemalan notary and registered with the Registro Mercantil, followed by SAT registration for tax.
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