🇬🇾 Guyana Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇬🇾 Guyana
GY / GUY #83
Nomad Score
47.0
Cities
4
Region
Union of South American Nations,
Caribbean Community,
Amazon Basin,
South America,
Americas,
South America,
Developing Countries
Currency
GYD
🇬🇾 GUYANA TAX PROFILE
Data year: 2026
Tax System
Worldwide
Guyana taxes residents on worldwide income. Non-residents on Guyanese-source income.
Guyana taxes residents on worldwide income. Non-residents on Guyanese-source income.
Top PIT Rate
35.0%
Corporate Tax Rate
25.0%
VAT
14.0%
Capital Gains Tax
20.0%
Capital gains taxed at 20% for individuals.
Capital gains taxed at 20% for individuals.
Social Security (Employee)
5.6%
Social Security (Employer)
8.4%
Dividend Withholding
20.0%
Interest Withholding
20.0%
Royalty Withholding
20.0%
Treaty Count
8
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| GYD 0 | and above | 25.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| GYD 0 | GYD 3,360,000 | 25.0% | -- |
| GYD 3,360,000 | and above | 35.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present for 183+ days in a calendar year.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
April 30
📚 SOURCES
- GRA revised personal allowance notice (accessed May 3, 2026)
-
PwC Guyana / GRA
(accessed Mar 23, 2026)
PIT 25/35%, CIT 25% - PwC Guyana PIT (accessed May 3, 2026)