🇬🇾 Guyana Tax Guide - Income Tax, Corporate Tax & Special Regimes

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

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
GYD 0	and above	25.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
GYD 0	GYD 3,360,000	25.0%	$0 – $16,061
GYD 3,360,000	and above	35.0%	$16,061 +

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

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

Oct 9, 2026
- Brackets updated
Full refresh — `verified`, `social_security_cap_annual`, corporate bracket `data_year`, PIT bracket USD fields, `treaty_count` 8→13, sources and prose (https://gra.gov.gy/notice-to-employers-employees-self-employed-persons-revised-personal-allowance-and-deductions-for-income-tax-2026/) Source

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MU Mauritius Premium Visa	$1,500/mo

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JE Jersey High Value Resident (HVR)	1%
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