The Guatemala LLC requires only two shareholders, who must invest at least US$260 (GTQ 2,000) in the company’s paid up capital and one director. While shareholders and directors can be foreigners, the company will also have to appoint a resident legal representative if no director is ordinarily resident in Guatemala.

Guatemala limited Liability Company Key Feature

  1. A minimum of 2 directors
  2. A minimum paid up capital of US$260 (GTQ 2,000)
  3. A Minimum of 1 Director
  4. Directors and shareholders can be foreign
  5. A resident Legal Representative is required

Guatemala limited Liability Company Legal Requirements

Guatemala LLC

Corporate Details


  • Type of Entity


  • Registered Office in Guatemala


Share capital or equivalent

  • Standard currency


  • Permitted currencies


  • Minimum paid up

GTQ 2,000


  • Minimum number


  • Corporate directorship allowed



  • Minimum number


  • Corporate shareholder allowed



  • Requirements to prepare


  • Audit requirements


  • Requirements to file accounts


 Guatemala limited Liability Company Tax Treatment

Corporate Tax of 25%

Guatemala limited Liability Company Duration for Set up

Around 4 weeks 

Guatemala limited Liability Company Distinctive Benefits

  • Territorial tax system do not tax international company profits and dividends, that means that all incomes generated outside Guatemala are not taxed at all
  • Advantages are competitive incorporation fees and fast registration service
  • Owner’s names are not available in public registry
  • Nominee services can be used for director
  • Guatemala companies can have bearer shares which can be kept anywhere
  • Guatemala companies need not report transfer of shares
  • Guatemala does not have tax information exchange agreements
  • The shareholders’ liability for losses is limited to their share of ownership of the company

The Valsen Advantage

  1. End to end comprehensive service
  2. Speedy and efficient service
  3. Expert advice on structuring options
  4. Dedicated ongoing compliance support
  5. Extensive network pool of service providers