- Income tax brackets updated
Full refresh — verification date, annual social security cap, corporate bracket year, PIT bracket USD equivalents, treaty count 8→13, sources and descriptions (gra.gov.gy) Source
GY
Guyana
South America
GYD
GY · GUY · #83 · 4 cities
Nomad score
47/100
Compare
Top income tax
35.0%
Worldwide system
Corporate tax
25.0%
VAT
14.0%
standard rate
Tax residency
183 days
13 tax treaties
Guyana tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income; non-residents on Guyanese-source income. Temporary residents are not taxed on foreign-source income whether remitted or not.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 25.0%
- VAT
- 14.0%
- Capital gains tax
- 20.0% 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)
- 5.6%
- Social security (employer)
- 8.4%
- Social security cap (annual)
- GYD 3,360,000
- Dividend withholding
- 20.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Treaty count
- 13
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| GYD 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| GYD 0 | GYD 3,360,000 | 25.0% |
| GYD 3,360,000 | and above | 35.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is resident if present in Guyana for at least 183 days in the 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 and deductions 2026 (accessed Oct 9, 2026) PIT allowance GYD 1,680,000; chargeable income bands 25%/35% at GYD 3,360,000; PAYE/NIS deduction ceilings; filing threshold
- PwC Guyana Tax Summary (accessed Oct 9, 2026) Headline CIT 25%, PIT 35%, VAT 14%, WHT 20%, CGT 20%, filing 30 April
- PwC Guyana — Taxes on personal income (accessed Oct 9, 2026) Worldwide taxation for residents; 183-day residency; PIT bands and personal allowance
- PwC Guyana — Other taxes (NIS, CGT, VAT) (accessed Oct 9, 2026) NIS 5.6%/8.4% on insurable earnings capped at GYD 280,000 per month; CGT and VAT detail
- GRA — International information exchange (accessed Oct 9, 2026) Bilateral DTAs with Canada and the United Kingdom; CARICOM multilateral agreement