Guatemala offers two main paths for business registration: as a sole proprietor (comerciante individual) or as a corporation (Sociedad Anonima / S.A.). Both require an active NIT and registration with the Registro Mercantil (Commercial Registry).

Quick summary: A sole proprietorship costs about Q200 (~$26 USD) and takes 1-2 weeks. A corporation costs Q365+ in fees (plus notary fees) and takes 2-3 weeks. Companies with capital under Q300,000 pay Q0 for the incorporation fee.

Prices verified February 2026. Check our exchange rate page for today’s USD/GTQ rate.

Two Options for Your Business

Sole Proprietor Corporation (S.A.)
Partners 1 person Minimum 2
Public deed No Yes (before a notary)
Minimum capital None Q200
Liability Unlimited (personal) Limited (to share value)
Total cost ~Q200 ~Q365+ (without notary fees)
Timeline 1-2 weeks 2-3 weeks

Option A: Sole Proprietor (Comerciante Individual)

The fastest and cheapest way to start.

Requirements

  • Registration form (free at registromercantil.gob.gt)
  • Form signed and authenticated by a notary
  • DPI (original and photocopy) — or passport if foreigner
  • Payment receipt
  • Utility bill from the business address

Costs

Item Amount
Business registration Q75
Individual merchant registration Q75
Fiscal stamps on business license Q50
Total ~Q200

Steps

  1. Fill out the form online at registromercantil.gob.gt
  2. Export to PDF, download, and print
  3. Authenticate signature before a notary
  4. Pay at a Banrural branch
  5. Submit documentation at the Registro Mercantil window
  6. Wait for registration
  7. Download your Business License (Patente de Comercio) through e-services
  8. Apply Q50 in fiscal stamps to the license

Option B: Corporation (Sociedad Anonima / S.A.)

For larger projects or ventures with multiple partners.

Requirements

  • Public deed of incorporation (original testimony + duplicate)
  • Corporate form (Formulario de Sociedades Mercantiles)
  • Deed of appointment of legal representative
  • DPI of each shareholder (or passport if foreigner)
  • Utility bill from the corporate address
  • Professional municipal tax receipt (boleto de ornato)

Costs

Item Amount
Corporation registration (capital < Q300,000) Q0 (exempt)
Business registration Q100
Publication edict Q15
Fiscal stamps — corporate license Q200
Fiscal stamps — business license Q50
Notary fees ~Q2,000-Q10,000 (varies)

Important: If authorized capital is under Q300,000, the registration fee is Q0. This is a significant cost advantage.

Steps

  1. Hire a notary to draft the articles of incorporation
  2. Shareholders sign the public deed before the notary
  3. Fill out the form at registromercantil.gob.gt
  4. Pay fees at Banrural
  5. Submit complete documentation at Registro Mercantil
  6. Legal department reviews the filing
  7. SAT representative reviews (NIT assigned automatically)
  8. Receive business licenses and registered documents

After Registration — Next Steps

  1. SAT: Register in the RTU (Unified Tax Registry) and activate your tax regime
  2. SAT: Enable electronic invoicing (FEL — Factura Electronica en Linea)
  3. Municipality: Obtain your municipal operating license
  4. IGSS: Register with Social Security if you’ll have employees (mandatory with 3+ employees)

From the US (Diaspora Info)

Guatemala is relatively business-friendly for foreign investors:

  • Residency is NOT required to be a shareholder or legal representative
  • Foreigners can sign through power of attorney (without physical presence)
  • The legal representative does need a NIT in Guatemala
  • You can authorize the incorporation through a poder especial notarized at a Guatemalan consulate in the US
  • Recommended: Hire a Guatemalan lawyer with experience in commercial law — typical fee Q2,000-Q10,000 for S.A. incorporation
  • Foreign documents must be apostilled (Hague Convention) before use in Guatemala
  • Once registered, the most critical step is activating electronic invoicing (FEL)
  • Check our cost of living guide to estimate your operating expenses

Tips

  • The sole proprietorship is the fastest way to start operating
  • For S.A. incorporation, capital under Q300,000 means a Q0 registration fee
  • Always use a notary experienced in commercial law
  • After registration, the most critical step is enabling electronic invoicing (FEL)
  • The business license (patente de comercio) must be visible at your business premises

Registro Mercantil Office