Gt Company Formation

---
name: gt-company-formation
description: "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."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/gt-company-formation"
  jurisdiction: "GT"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Guatemala Company Formation & Entity Choice

## Entity types and incorporation

- **Common entity types** — Sociedad Anonima (S.A.), Sociedad de Responsabilidad Limitada (S. de R.L.), branch of a foreign company, and sole proprietorship  _(Codigo 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)) 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)) (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 notary  _(Codigo 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 comercio  _(Codigo 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 registration  _(Codigo 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)) weeks (approx — confirm)  _(Registro Mercantil — procedimientos de inscripcion — https://www.deel.com/blog/entity-setup-guatemala/)_
- **Official registry fees (S.A.)** — Registro Mercantil fees of approximately GTQ 1,200 (excluding notary and capital-based fees) GTQ ((approx — confirm)) GTQ (approx — confirm)  _(Arancel del Registro Mercantil — https://www.deel.com/blog/entity-setup-guatemala/)_
- **Accounting and statutory books** — Companies must keep accounting records under IFRS-aligned standards and maintain authorised legal/accounting books registered with SAT  _(Codigo de Comercio (Decreto 2-70); Codigo Tributario (Decreto 6-91) — https://www.bizlatinhub.com/guatemala-accounting-tax-requirements/)_
- **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 details  _(Ley de Actualizacion Tributaria (Decreto 10-2012); Ley del IVA (Decreto 27-92); Codigo de Comercio (Decreto 2-70) — https://www.commenda.io/guatemala/annual-compliance)_

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.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gt-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gt-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.