Guyana

South America · GY · 5 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Physical presence in Guyana for at least 183 days in the calendar year

Tax residency for individuals is based on a straightforward 183‑day physical‑presence test in a calendar year; once you are no longer present in Guyana for 183+ days, you stop being a resident and are only taxed on Guyana‑source income.

Source: Guyana Revenue Authority via PwC Tax Summaries

Tax treaty network (5)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.