Top income tax
35.0%
Worldwide system
Corporate tax
25.0%
VAT
14.0%
standard rate
Tax residency
183 days
8 tax treaties
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
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
- 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)