Countries › Guatemala › Guide › 4. Entities and setup

4. Entities and setup: Guatemala

Entities and setup in Guatemala: which vehicle a foreign investor can use (sociedad anónima, the one shareholder sociedad de emprendimiento, a branch of a foreign company or a limited liability company), how each is formed and registered at the Registro Mercantil with simultaneous SAT enrollment, the capital, registry fees and governance rules that apply, and the 2026 shareholder and administrator reporting duties, each tied to the official text. For Argentine shareholders, the Argentine side of tax and FX questions is covered in The Argentine Thread guide.

Investor view. A Q200 minimum capital, low and capped registry fees, remote board and shareholder meetings and a branch route with no ownership limits make Guatemala a low friction place to set up a regional operating company.

• Choosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rulesMost foreign investors in Guatemala use a sociedad anónima (S.A.): minimum initial paid capital is only Q200, each share must be 25 percent paid at subscription, and it is formed by public deed before

Related: Guatemala country profile · live dashboard · central bank and release calendar · our posts on X