Source-cited draft: company formation & entity choice for Guatemala (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types and incorporation | 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. | |
| 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) | |
| Minimum share capital (S.A.) | GTQ 200 statutory minimum paid-in capital; practice/recent guidance often cites GTQ 5,000 — confirmCodigo de Comercio (Decreto 2-70) | |
| Minimum shareholders / partners | S.A. and S. de R.L. require at least 2 shareholders/partnersCodigo de Comercio (Decreto 2-70) | |
| Incorporation instrument | Company is formed by public deed (escritura publica) executed before a Guatemalan notaryCodigo de Comercio (Decreto 2-70); Codigo de Notariado | |
| 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) | |
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.
Other Guatemala computations in the OpenAccountants library.
| Name availability check |
| Proposed company name must be checked/reserved via the Registro Mercantil portal (minegocio.gt)Registro Mercantil — procedimientos de inscripcion |
| 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 |
| Incorporation timeline | Approximately 4 to 6 weeks from deed to fully registered, operational entityRegistro Mercantil — procedimientos de inscripcion |
| Official registry fees (S.A.) | Registro Mercantil fees of approximately GTQ 1,200 (excluding notary and capital-based fees)Arancel del Registro Mercantil |
| Accounting and statutory books | Companies must keep accounting records under IFRS-aligned standards and maintain authorised legal/accounting books registered with SATCodigo de Comercio (Decreto 2-70); Codigo Tributario (Decreto 6-91) |
| Core annual compliance | Annual ISR return by 31 March, monthly IVA and IGSS filings, ISO quarterly (general regime), and annual update of registry/legal representative detailsLey de Actualizacion Tributaria (Decreto 10-2012); Ley del IVA (Decreto 27-92); Codigo de Comercio (Decreto 2-70) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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