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Changelog: Guatemala guide
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This is a living guide. Every page is reverified against its official source and dated.
| Date | Page | Change |
|---|---|---|
| 2026-10-29 | Energy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees | New page: energy, mining and key sectors in Guatemala (free generation, MEM authorization of up to 50 years, non exclusive, for plants above 5 MW using State property decided within 90 days, unbundling and environmental assessment under Decreto 93-96 art. 1, 7, 8, 10 and 13, published 15 November 1996; CNEE, AMM wholesale market, 100 kW large user threshold, distributor contract cover and open tenders under art. 4, 44, 53, 59 and 62 and Acuerdo Gubernativo 256-97 as amended by AG 68-2007; 10 year income tax exemption and up to 10 years of duty and VAT free equipment imports for renewable projects under Decreto 52-2003 art. 5 and AG 211-2005; State ownership of deposits, open to foreign holders, exploration licences of 100 km2 for 3 plus 2 plus 2 years and exploitation licences of 20 km2 for 25 plus 25 years under Decreto 48-97 art. 8, 9, 24, 25, 28 and 29 and the 2008 Constitutional Court ruling; royalty of 0.5 percent to the State and 0.5 percent to the municipality after the 2015 annulment of the Decreto 22-2014 reform, Q1,300 grant canon and surface canons in units of Q600 to Q1,000 under art. 61 to 67 and Acuerdo Ministerial 08-2017), verified against official texts and the Banguat rate of Q7.64427 for 28 October 2026. |
| 2026-10-29 | Energy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees | Acuerdo Gubernativo 68-2007, in force 6 March 2007, rewrote many articles of the 1997 regulation; the compiled regulation published by the CNEE also notes amendments by Acuerdos Gubernativos 787-2003 (in force 17 January 2004) and 145-2008 (in force 27 May 2008). |
| 2026-10-29 | Energy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees | Decreto 52-2003 repealed Decreto Ley 20-86, the earlier law on new and renewable energy sources. |
| 2026-10-29 | Energy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees | Corte de Constitucionalidad ruling of 20 June 2008 (file 1491-2007) annulled the tacit approval of environmental and mitigation studies in art. 19 and 20 and the phrase 'e ilimitadamente en la profundidad del subsuelo' in art. 24 and 27. |
| 2026-10-29 | Energy, mining and key sectors in Guatemala: free power generation, the wholesale market, renewable incentives, mining licences, royalties and fees | Decreto 22-2014, art. 61, tried to reform the royalty in art. 63 from 1 January 2015, but the Constitutional Court declared it unconstitutional on 13 November 2015 (files 1-2015 and joined), so the original 0.5 plus 0.5 percent text remains in force. Acuerdo Ministerial 08-2017 repealed Acuerdo Ministerial 387-2015 on the unit value. |
| 2026-10-28 | Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties | New page: importing and exporting in Guatemala (regional CAUCA IV and RECAUCA IV of COMIECO Resolutions 223 and 224-2008 and the national Ley Nacional de Aduanas, Decreto 14-2013, published 25 November 2013; declaration under oath, self assessment and customs debt on acceptance under CAUCA art. 46, 50 and 77; ad valorem DAI only from the Central American tariff on the WTO customs value under Convenio art. 17 to 23 and CAUCA art. 44, with about half of the 2026 SAC tariff lines at 0 percent and most others at 5, 10 or 15 percent; 12 percent VAT on CIF plus duties paid before release under Decreto 27-92 art. 4, 10 and 13; SAT importer registry above US$10,000 FOB a year and CA$300 fine under Decreto 14-2013 art. 26; jointly liable customs agents and the RECAUCA art. 87 exceptions; VAT exempt exports and input VAT refunds under art. 7 and 23; 15 trade agreements in force per the Ministerio de Economía, DR-CAFTA since 1 July 2006, no agreement with Argentina; suspensive regimes, advance rulings and four year post clearance verification under CAUCA art. 72, 87 and 91; CA$300 infraction fine, 100 percent omitted duty fine and criminal threshold of CA$3,000 or 3 percent of FOB under Decreto 14-2013 art. 6, 8 and 60), verified against official texts and the Banguat rate of Q7.64427 for 28 October 2026. |
| 2026-10-28 | Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties | Decreto 14-2013 art. 73 repealed Book III and articles 119 to 149 of Decreto 10-2012 (the 2012 customs chapters of the Ley de Actualización Tributaria) and replaced them with the Ley Nacional de Aduanas. RECAUCA has since been amended by COMIECO, for example Resolución 368-2015 (published in the Diario de Centro América on 27 November 2015) on the authorized economic operator section. |
| 2026-10-28 | Guatemala tax system overview: territorial income tax, 25 percent or 5 and 7 percent business regimes, 5 percent dividend tax, nonresident withholding, 12 percent VAT, solidarity tax, stamp tax and the four year audit window | New page: Guatemala tax system overview (territorial income tax and residence tests under Decreto 10-2012 art. 1 to 3 and 6; 25 percent profit regime with quarterly advances on partial closings or 8 percent presumed profit and annual return by 31 March, and 5 and 7 percent simplified regime on monthly revenue under art. 14, 36 to 39 and 43 to 47; 5 percent dividend tax and 10 percent capital income and gains tax under art. 92 to 94; nonresident withholding of 3, 5, 10, 15 and 25 percent under art. 104 to 106; interest cap at three times average net assets under art. 24; employee rates of 5 and 7 percent and Decreto 13-2026, published 15 May 2026, with a Q3,024 extraordinary deduction for 2026 and a minimum wage indexed personal deduction from 1 January 2027; 12 percent VAT, monthly filing and 5 percent small taxpayer regime up to Q150,000 under Decreto 27-92 art. 10, 40, 45 and 47; 1 percent quarterly solidarity tax creditable against income tax under Decreto 73-2008; 3 percent stamp tax under Decreto 37-92 art. 4; four and eight year statute of limitations under Código Tributario art. 47 and 48), verified against official texts and the Banguat rate of Q7.64427 for 28 October 2026. |
| 2026-10-28 | Guatemala tax system overview: territorial income tax, 25 percent or 5 and 7 percent business regimes, 5 percent dividend tax, nonresident withholding, 12 percent VAT, solidarity tax, stamp tax and the four year audit window | Decreto 13-2026, published 15 May 2026: extraordinary Q3,024 employee deduction for 2026 (in force eight days after publication); from 1 January 2027 the personal deduction becomes 12 monthly non agricultural minimum wages including the incentive bonus, indexed automatically to the minimum wage. |
| 2026-10-28 | Start here: the legal gateways every foreign investor crosses in Guatemala | New page: legal gateways for foreign investors in Guatemala (national treatment, any share in any lawful activity and free remittance of capital, profits, dividends, interest and royalties under Decreto 9-98 art. 2 to 8; free foreign exchange market and Banguat reference rate under Decreto 94-2000 art. 1 and 4; sociedad anónima with Q200 minimum paid capital, 25 percent paid per share and Q2,000 bank deposit threshold under Código de Comercio art. 89, 90 and 92 as reformed by Decreto 18-2017; branch registration and Registro Mercantil fees; shareholder reporting to the Registro Mercantil within 10 business days, 15 percent beneficial owner threshold and six month and one year transition windows under Decreto 15-2026, published 17 June 2026; income tax 25 percent general regime and 5 and 7 percent simplified regime, 5 percent on dividends, 10, 15 and 25 percent nonresident withholding under Decreto 10-2012; VAT 12 percent under Decreto 27-92 art. 10 as reformed by Decreto 32-2001), verified against official texts and the Banguat rate of Q7.64427 for 28 October 2026. |
| 2026-10-28 | Start here: the legal gateways every foreign investor crosses in Guatemala | Decreto Nº 18-2017, issued 3 October 2017 and published in the Diario de Centro América on 31 October 2017 with effect 90 days later, cut the minimum initial paid capital of a sociedad anónima to Q200, set the Q2,000 bank deposit threshold, moved company publications to the Registro Mercantil electronic medium and ended provisional registration. |
| 2026-10-28 | Start here: the legal gateways every foreign investor crosses in Guatemala | Decreto Nº 15-2026, issued 2 June 2026 and published in the Diario Oficial on 17 June 2026, entered into force three months after publication. It repealed the 2001 anti money laundering law (Decreto 67-2001) and the 2005 terrorist financing law (Decreto 58-2005), rewrote Código de Comercio art. 45, 125 and 134, and created the shareholder reporting duty to the Registro Mercantil with one year and six month transition windows for existing companies. |
| 2026-10-28 | Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains | New page: buying and owning real estate in Guatemala (national treatment for foreign buyers of real property under Decreto 9-98 art. 1 to 4; State reserve strips of 3 km on the oceans, 200 m on lakes, 100 m on navigable rivers and 50 m around springs, Executive authorization for foreigners in the urban and pre 1956 exceptions and the 15 km border strip reserved to Guatemalans of origin under Constitution art. 122 and 123; OCRET leases of up to 30 years with area caps under Decreto 126-97; 12 percent VAT on first sales and 3 percent stamp tax on resales on the higher of price and fiscal value, with registry refusal without tax and IUSI proof, under Decreto 27-92 and Decreto 37-92 as reformed by Decreto 10-2012; IUSI 1998 scale of 2, 6 and 9 per thousand and the Decreto 18-2026 reform, published 28 August 2026 and effective 90 days later, with 0 per thousand for housing and mixed use and 3, 6 and 9 per thousand bands for commercial property; 10 percent income tax on rent after a 30 percent allowance and on gains, and the exemption for individuals' property gains from 1 January 2027 under Decreto 18-2026 art. 4), verified against official texts and the Banguat rate of Q7.64427 for 28 October 2026. |
| 2026-10-28 | Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains | Decreto 18-2026, approved by Congress on 29 July 2026 and published on 28 August 2026, replaces the 2, 6 and 9 per thousand scale with 0 per thousand for housing, residential and mixed use property and 3, 6 and 9 per thousand bands (up to Q500,000, to Q1,000,000 and above) for commercial and other uses, effective 90 days after publication; it adds art. 35 Bis banning service cut offs for IUSI debts. Unpaid IUSI of earlier periods is not forgiven. |
| 2026-10-28 | Buying and owning real estate in Guatemala: who may buy, coastal and border limits, VAT or stamp tax on purchase, IUSI property tax and the 2026 reform, rent and gains | Decreto 18-2026 (Diario de Centro América, 28 August 2026) exempts from 1 January 2027 capital gains of individuals on sales of Guatemalan real estate, not of companies or real estate traders; the official gazette's own report confirms the exemption for individuals selling property. |
| 2026-10-28 | Guatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget | New page: Guatemala macro rules and dashboard (Banco de Guatemala single price stability objective and independent Junta Monetaria under Decreto 16-2002 art. 3, 26 and 27; secondary market only open market operations, Congress approval of stabilization bonds and January and July reports to Congress under art. 46, 60, 61 and 63; free convertibility, capital mobility and enforceable foreign currency contracts under Ley Monetaria Decreto 17-2002 art. 1, 2, 6 and 9; budget rollover under Decreto 101-97 art. 23 and 24, applied in 2026 after Decreto 27-2025 was suspended and expanded by Decreto 3-2026; ban on borrowing for current spending under art. 61), with policy rate 3.50 percent held on 23 September 2026, 4 percent plus or minus 1 inflation target, September 2026 CPI of 4.69 percent, 2025 GDP growth of 4.3 percent, current account surplus of 4.7 percent of GDP, 2025 remittances of US$25,530.2 million, net reserves of US$33,020.7 million in September 2026 and the Q7.64427 reference rate of 28 October 2026. |
| 2026-10-28 | Guatemala macro at a glance: the rules behind the quetzal, inflation, the policy rate and the budget | For fiscal year 2026 the rollover rule applied: the Constitutional Court suspended Decreto 27-2025, which contained the 2026 budget, at the end of 2025, so the State began 2026 on the 2025 budget of Q154,836.6 million. On 28 January 2026 Congress approved, with 128 votes, Decreto 3-2026 adding Q9,326,723,238, which the official news agency reports lifts the 2026 budget to about Q164,000 million. |
| 2026-10-28 | Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap | New page: employing people in Guatemala (indefinite contract presumption, written contract filed within 15 days and two month probation under Código de Trabajo art. 25 to 28 and 81; 8 hour day, 48 hour week, 50 percent overtime premium and 12 hour cap under art. 116 to 122; 2026 minimum wages of Acuerdo Gubernativo 256-2025, in force 1 January 2026, Q4,002.28 a month non agricultural in CE1 after a 7.5 percent rise, plus the Q250 incentive bonus of Decreto 37-2001; Bono 14 under Decreto 42-92; 15 business days of vacation and 84 days of maternity rest; IGSS contributions of 10.67 percent employer and 4.83 percent worker per the IGSS 2025 annual report, IRTRA 1 percent under Decreto 43-92 and INTECAP up to 1 percent under Decreto 17-72; dismissal indemnity of one month per year, up to 12 months of lost wages and the 30 business day claim deadline under art. 78, 82 and 260; 90 and 85 percent Guatemalan staff rule under art. 13), verified against official texts and the Banguat rate of Q7.64427 for 28 October 2026. |
| 2026-10-28 | Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap | From 1 January 2026, minimum wages rose 7.5 percent for non agricultural activity, 5.5 percent for agricultural activity and 4 percent for export and maquila activity under Acuerdo Gubernativo 256-2025. |
| 2026-10-28 | Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties | New page: foreign investment regime and incentives in Guatemala (no screening, national treatment, ownership in any proportion, ban on performance requirements, expropriation only with prior and effective compensation and preserved sector limits under Decreto 9-98 art. 1 to 21; 10 year income tax exemption and duty and VAT relief limited to apparel and textile producers and ICT service providers under Decreto 29-89 and to free zone users under Decreto 65-89, both as reformed by Decreto 19-2016 in force 31 March 2016, with eligibility exclusions; PPP tenders open to foreign bidders, 30 year term in the 2010 text and ICSID route under Decreto 16-2010, noting the Decreto 21-2025 reform; 19 bilateral investment treaties listed by the Ministerio de Economía), verified against official texts and the Banguat rate of Q7.64427 for 28 October 2026. |
| 2026-10-28 | Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties | Decreto Nº 19-2016, issued 25 February 2016, published in the Diario de Centro América on 30 March 2016 and in force the next day, removed the subsidies Guatemala had notified to the WTO for elimination and limited the income tax exemption under Decreto 29-89 to apparel and textile producers and ICT service providers, with a 10 year term; it also added eligibility exclusions and social security based suspensions. |
| 2026-10-28 | Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties | Decreto Nº 19-2016 (in force 31 March 2016) redefined free zone users as industrial producers and service users, set the 10 year income tax exemption, removed the machinery import exemption for users qualified before the reform, and widened the list of activities barred from free zones. |
| 2026-10-28 | Investing in Guatemala: the foreign investment regime, export and free zone incentives, PPPs and treaties | Decreto Nº 21-2025, which ANADIE publicly backed after its approval in November 2025, reformed the law. According to ANADIE's official summary of the reform, the private sector may now submit unsolicited proposals, sectors were widened to health, education, water and sanitation, a private capital fund with pre investment, contingency and guarantee accounts was created, project phases were ordered from identification to reversion, public debt for a PPP must be approved by Congress before tender, and only contracts that provide public services still need approval by Congress, while others are approved by the Agency's Council. The consolidated reformed text was not available from an official source on the verification date, so the 30 year term cited above is from the 2010 text. |
| 2026-10-28 | Immigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit | New page: immigration in Guatemala (visitor stay of 90 days with one extension to 180 days and Category A, B and C visa classes under Código de Migración art. 74 and Reglamento de Visas IGM-015-2025 art. 9, 14, 15 and 29; temporary residence of one to five years under art. 75 and 76 and Reglamento de Residencias IGM-016-2025, in force since October 2025, with US$2,000 a month (US$3,000 with dependents) for workers paid from abroad and US$100,000 for investors; permanent residence under art. 78, with US$1,250 a month plus US$300 per dependent for pensioners and rentiers; Ministry of Labor work permits under Acuerdo Gubernativo 178-2025, which replaced AG 528-2003, at Q3,000 to issue and Q2,000 to renew, valid one year, decided within 20 business days; IGM fees of US$25 intake, US$200 to US$500 temporary, US$700 permanent, US$400 pensioner and US$40 a year under IGM-029-2023 as reformed by IGM-039-2025; fines of art. 194), verified against official texts and the Banguat rate of Q7.64427 for 28 October 2026. |
| 2026-10-28 | Immigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit | The Reglamento de Visas Guatemaltecas (IGM-015-2025, approved by AMN 04-2025) replaced the 2023 visa regulation approved by AMN-008-2023; it was published on 8 July 2025 and took effect three months later, in October 2025. |
| 2026-10-28 | Immigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit | The Reglamento de Residencias Guatemaltecas (IGM-016-2025, approved by AMN 05-2025) repealed Acuerdo IGM-092-2022 of 25 October 2022; it was published on 8 July 2025 and took effect three months later, in October 2025. |
| 2026-10-28 | Immigration in Guatemala: visitor stays, temporary residence for workers, investors and remote earners, permanent residence for pensioners, and the labor ministry work permit | Acuerdo Gubernativo 178-2025 of 29 September 2025 repealed and replaced the work permit regulation of Acuerdo Gubernativo 528-2003 of 17 September 2003, moving the procedure online with fixed business day deadlines and a Q3,000 issue and Q2,000 renewal fee. |
| 2026-10-28 | Foreign exchange and repatriation in Guatemala: free FX market, free capital mobility, reference rate, central bank participation rule, withholding on outbound payments and cash thresholds | New page: foreign exchange and repatriation in Guatemala (free holding, buying, selling and remitting of foreign currency, foreign currency accounts at home and abroad, VAT and stamp tax exemption on FX trades, daily statistical reporting by institutional market members and Junta Monetaria authorized exchange houses under Decreto 94-2000 art. 1 to 3 and 5; Banguat reference rate for taxes and disputes under art. 4, Q7.64427 on 28 October 2026; enforceable foreign currency contracts and free convertibility and capital mobility under Decreto 17-2002 art. 6 and 9; guaranteed transfer of capital, profits, dividends, debt service and royalties under Decreto 9-98 art. 8; 2026 central bank participation rule with a 1.05 percent margin and auctions of up to US$50.0 million, three a day per side, under Resolución JM-135-2025, in force 1 January 2026; nonresident withholding of 5 percent on dividends and branch remittances, 10 percent on interest, 15 percent on royalties and technical fees and 25 percent on other income, payable within 10 days of the following month, under Decreto 10-2012 art. 93, 94 and 104 to 106; US$10,000 cross border cash declaration, trasiego de dinero offence and cash transaction reporting under Decreto 15-2026 art. 31, 81 and 82, in force 17 September 2026), verified against official texts. |
| 2026-10-28 | Foreign exchange and repatriation in Guatemala: free FX market, free capital mobility, reference rate, central bank participation rule, withholding on outbound payments and cash thresholds | Resolución JM-135-2025, adopted on 10 December 2025 and in force from 1 January 2026, set the 2026 fluctuation margin at 1.05 percent and the auction size at up to US$50.0 million, with a maximum of three auctions a day on each side; its recitals describe the change as a further step toward greater exchange rate flexibility. |
| 2026-10-28 | Foreign exchange and repatriation in Guatemala: free FX market, free capital mobility, reference rate, central bank participation rule, withholding on outbound payments and cash thresholds | Decreto Nº 15-2026 entered into force on 17 September 2026 and repealed Decreto Nº 67-2001 (Ley Contra el Lavado de Dinero u Otros Activos) and Decreto Nº 58-2005 (terrorist financing law), restating the US$10,000 cross border cash declaration, the trasiego de dinero offence and the cash transaction record and report in art. 31, 81 and 82. The form of the customs declaration is left to the law's regulation, which the Superintendencia de Bancos through the IVE must draft within six months of entry into force (art. 127). |
| 2026-10-28 | Capital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral | New page: capital markets, banking and credit in Guatemala (financial intermediation reserved to licensed banks, Junta Monetaria licensing after Superintendencia de Bancos opinion, foreign bank branches and representative offices, cash minimum capital and 5 percent stake approval under Decreto 19-2002 art. 3 to 19; free interest rates with effective annual rate disclosure, art. 42; 10 percent capital adequacy, art. 64; bank secrecy as reformed by Decreto 37-2016; Q20,000 deposit guarantee and 2 per thousand fixed contribution, art. 87 and 88; unlicensed intermediation crime of 5 to 10 years, art. 96; registration of public securities offers, 35 person private placement limit, 0.001 percent Registry tariff cap and illicit fund raising crime under Decreto 34-96 as reformed by Decreto 49-2008; movable collateral registry and private enforcement under Decreto 51-2007 as reformed by Decreto 4-2018), verified against official texts and the Banguat rate of Q7.64427 for 28 October 2026. |
| 2026-10-28 | Capital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral | Decreto 37-2016, published 23 August 2016, added SAT to the authorities entitled to bank information, subject to the Código Tributario procedure. |
| 2026-10-28 | Capital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral | Decreto 26-2012, published 26 September 2012, rewrote the contribution formula in art. 88 to a fixed 2 per thousand plus a risk based variable component of up to 2 per thousand. |
| 2026-10-28 | Capital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral | Decreto 49-2008 redefined public and private offers (35 person limit and institutional investor exemption), required registration of foreign currency offers traded in Guatemala, added the international quotation system and created the crimes of illicit fund raising and illicit securities intermediation. |
| 2026-10-28 | Capital markets, banking and credit in Guatemala: bank licensing, free interest rates, capital and deposit rules, securities offerings and movable collateral | Decreto 4-2018, published 7 March 2018, centralized pledges in the Registro de Garantías Mobiliarias (transfer of existing pledges free of charge within two months), reworded enforcement (art. 58) and allowed derived, rotating and floating collateral to be identified generically (art. 16). |
| 2026-10-28 | Choosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules | New page: choosing a legal entity in Guatemala (company types and single shareholder dissolution ground under Código de Comercio art. 10 and 237 as worded by Decreto 20-2018; sociedad anónima Q200 minimum paid capital, 25 percent per share and Q2,000 bank deposit threshold under art. 89, 90 and 92 as reformed by Decreto 18-2017; registration, electronic publication, free patents and three month registrable asset rule under art. 341 to 350; sociedad de emprendimiento for individuals only, online formation, Q5,000,000 revenue cap, two year payment term and 5 percent and Q500,000 investor deduction under Decreto 20-2018; branch authorization and one year lapse under art. 215, 352 and 355; share register, 10 business day shareholder notice, fine of 5 to 50 minimum wages, 15 percent beneficial owner threshold and six month and one year transition duties under Decreto 15-2026, in force 17 September 2026; Registro Mercantil fees), verified against official texts, the 2026 Ministerio de Trabajo minimum wage of Q4,002.28 a month and the Banguat rate of Q7.64427 for 28 October 2026. |
| 2026-10-28 | Choosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules | Decreto Nº 18-2017, issued 3 October 2017 and published in the Diario de Centro América on 31 October 2017 with effect 90 days after publication, cut the minimum initial paid capital of a sociedad anónima to Q200 and set the Q2,000 bank deposit threshold; older guides that cite a Q5,000 minimum predate this reform. |
| 2026-10-28 | Choosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules | Decreto Nº 15-2026, issued 2 June 2026 and published in the Diario Oficial on 17 June 2026, entered into force three months after publication, on 17 September 2026. It rewrote Código de Comercio art. 45, 125 and 134 numeral 2, creating the shareholder reporting duty to the Registro Mercantil and the notarial record rule for administrator appointments. |
| 2026-10-28 | Choosing a legal entity in Guatemala: sociedad anónima, sociedad de emprendimiento, branch or limited liability company, with capital, registry, cost and ownership reporting rules | New transition duties from 17 September 2026: administrators of existing companies must be registered by about 17 March 2027 and the shareholder certification sent by about 17 September 2027, counted from entry into force. |
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