Legal vehicle and minimum capital for an S.A

The dominant vehicle is the Sociedad Anónima, incorporated by public deed before a Guatemalan notary and requiring at least 2 founding shareholders at incorporation. Minimum initial capital is Q200 (art. 90 of the Commercial Code, as amended by art. 6 of Decree 18-2017, published 27 Oct 2017); a bank deposit of cash contributions is compulsory only when they exceed Q2,000 (art. 92, as amended by art. 7 of the same decree). The Q2,000 figure cited by adviser guides is that deposit threshold, not a minimum capital — corrected in the 2026-08-22 audit; only the cross-check against the official gazette (Diario de Centro América) is outstanding. The lighter alternative, the Sociedad de Emprendimiento (Decree 20-2018: no public deed, single shareholder possible), is capped at Q5 M of annual revenue and is unsuitable for an export factory.

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.