🇬🇾 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.

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.

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

Tax Authority: Guyana Revenue Authority (GRA) (website)

📊 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%	--

Local currency: GYD

🏠 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

Annual return due April 30.

📚 SOURCES

🔗 RELATED

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