Types of Companies in Peru (2026): S.A.C., S.R.L. & S.A.

By Easyco Updated October 15, 2026

Peru offers several types of companies, and foreign-owned businesses almost always use one of three: the S.A.C., the S.R.L. or the S.A.. Individuals can also use the EIRL, and foreign companies can open a branch. All of them, except the branch, give their owners limited liability, and all are registered with SUNARP, the public registry, and get a RUC from SUNAT.

This guide compares the types of companies in Peru as of 2026, under the General Companies Law (Law 26887). Once you have chosen one, see our company registration in Peru service.

Sociedad Anónima Cerrada (S.A.C.)

The S.A.C., or private closed corporation, is the most common choice for small and medium companies and for subsidiaries of foreign groups. See our full guide to the S.A.C.

Shareholders: from 2 to 20, individuals or companies, resident or not.
Capital: no legal minimum. Capital is divided into shares; all shares must be subscribed and at least 25% of each paid in at incorporation.
Management: a general manager is required; a board of directors is optional.
Share transfers: unless the bylaws say otherwise, the other shareholders have a pre-emptive right.
Limits: its shares cannot be listed on the securities market.

Sociedad Comercial de Responsabilidad Limitada (S.R.L.)

The S.R.L. is a limited liability company often used by family businesses and small groups of partners.

Partners: from 2 to 20.
Capital: divided into participations (participaciones), not shares. Capital must be fully subscribed and each participation at least 25% paid in.
Management: one or more managers; no board.
Transfers: a participation is transferred by public deed registered with SUNARP, and the other partners have a pre-emptive right.

Sociedad Anónima (S.A.)

The S.A. is the classic corporation, used by larger companies and by groups that may bring in many investors.

Shareholders: at least 2, with no maximum.
Capital: no legal minimum for ordinary activities; all shares subscribed and at least 25% of each paid in.
Management: a board of directors with at least three members, plus a general manager.
Open S.A. (S.A.A.): a company that makes a public offering of shares or exceeds 750 shareholders must adopt this form and is supervised by the SMV.

Empresa Individual de Responsabilidad Limitada (EIRL)

The EIRL lets one individual run a business with limited liability. It is governed by Decree Law 21621. Its owner (titular) must be a natural person, so a foreign company cannot own an EIRL. Its organs are the owner and a manager, who can be the same person.

Sociedad por Acciones Cerrada Simplificada (S.A.C.S.)

The S.A.C.S. is a simplified version of the S.A.C. for 2 to 20 individuals, formed online through SUNARP’s digital system (SID-SUNARP) with digital signatures and without a public deed. Contributions can only be money or non-registrable movable assets, and its shareholders can only be individuals, so it rarely fits a company owned by a foreign parent.

Branch of a foreign company (sucursal)

A branch is not a separate legal entity: the foreign parent is liable for its obligations. It is registered with SUNARP by public deed, using the parent’s documents apostilled and translated into Spanish, and it needs a permanent legal representative in Peru and assigned capital. Branches pay income tax like local companies.

Comparison of the types of companies in Peru

	S.A.C.	S.R.L.	S.A.	EIRL	Branch
Owners	2 to 20	2 to 20	2 or more	1 individual	Foreign parent
Capital divided into	Shares	Participations	Shares	Owner’s capital	Assigned capital
Board of directors	Optional	No	Required (3+)	No	No
Limited liability	Yes	Yes	Yes	Yes	No, the parent is liable
Can a foreign company own it?	Yes	Yes	Yes	No	Yes

Rules for every type

Two owners minimum: except the EIRL, every company needs at least two shareholders or partners. If a company is left with one, it has six months to restore a second or it is dissolved by law. A foreign group usually holds the shares through two of its entities, or a parent and a founder.
General manager: every company has one as its legal representative. See legal representative in Peru.
Legal reserve: corporations (S.A. and S.A.C.) set aside at least 10% of each year’s net profit until the reserve reaches 20% of capital.
Taxes: every type pays income tax on its profits and charges IGV; the company chooses its tax regime when it activates the RUC.
Foreign ownership: foreign investors get the same treatment as Peruvians, and 100% foreign ownership is allowed in most activities.

How a company is set up in Peru

Choose the company type. Most foreign-owned companies use the S.A.C.
Check, and if you wish reserve, the company name with SUNARP, the public registry.
Sign a power of attorney abroad, apostilled and translated into Spanish, so a local representative can sign for you.
Have a Peruvian lawyer prepare the articles and bylaws, appoint the general manager and pay in the capital; a notary turns them into a public deed.
The notary files the deed with SUNARP. Once it is registered the company exists, and SUNAT assigns its RUC.
Activate the RUC with SUNAT: confirm the fiscal address and choose the tax regime.
Legalize the company books and set up electronic invoicing.
Get a municipal operating license if the company will run premises, and open a corporate bank account.

Full guide: how to set up a company in Peru.

FAQ

Which type of company is best for a foreign founder in Peru?

Usually the S.A.C.: it gives limited liability, has no minimum capital, does not need a board and accepts foreign individuals and companies as shareholders.

Can one person own a company in Peru?

Only through an EIRL, and only if that person is an individual. The S.A.C., S.R.L. and S.A. need at least two owners.

Is there a minimum capital?

There is no legal minimum for ordinary activities, although banks, insurers and other regulated businesses have their own requirements. Shares or participations must be at least 25% paid in at incorporation.

Get help from Easyco

Easyco coordinates company formation in Peru up to the issue of the RUC, and supports companies afterwards with tax, accounting, payroll and legal representation. Contact us to discuss your project.

Easyco also provides: