Myanmar vs Guyana
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 MM
Myanmar
|
 GY
Guyana
|
|
|---|---|---|
| Top rate | 25% | 35% |
| Effective top rate | 25% | 35% |
| Capital gains tax | 10% | 20% |
| Capital gains notes | Capital gains on disposal of capital assets (land, buildings, vehicles, business assets, shares and similar instruments) are taxed at 10% for most taxpayers. Upstream oil and gas share transfers and related interests face 40–50% rates. Returns and payment are due within 30 days of disposal. | Individuals pay 20% on net capital gains from disposals of assets. Gains on shares in public companies are exempt. Gains on a private residence are exempt when proceeds are reinvested in another private residence of equal or greater value in the year of sale or within 60 days after year-end. Gains on assets held less than 12 months are generally taxed as ordinary income. |
| Social security (employee) | 2% | 5.6% |
| Social security (employer) | 3% | 8.4% |
| Social security annual cap | $3,600,000 | $3,360,000 |
Withholding rates
Other taxes
Tax features
|
MM
Myanmar
|
GY
Guyana
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Exit tax | No | No |
| CFC rules | No | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | No | No |
Special regimes
Residency and filing
|
MM
Myanmar
|
GY
Guyana
|
|
|---|---|---|
| Residency threshold | 183 days | 183 days |
| Filing deadline | March 31 | April 30 |
| Automatic extension | No | No |
| Residency rules | Myanmar nationals are resident if domiciled in Myanmar or with a principal place of abode there. Foreigners are resident if present at least 183 days in the income year; shorter stays are non-resident unless employed by an MFIL/MIL company granted incentives that treat them as resident regardless of days. | An individual is resident if present in Guyana for at least 183 days in the calendar year. |
| Filing notes | Annual personal income tax returns are due within three months after the end of the income year (calendar year in practice). Employment tax is withheld and remitted within 15 days of payment; employers file annual salary statements within three months after year-end. | Annual income tax return due 30 April for the preceding calendar year. From 2026, returns are required when income is at least GYD 1,680,000. |