Guyana
South America · GY · 5 treaties
What are the main tax rates in Guyana?
Guyana has a top personal income tax rate of 35%, a corporate tax rate of 25%, and a standard VAT of 14%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 20% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 14% |
| Personal income (top rate) | 35% |
| Capital gains | 20% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the capital gains tax rate in Guyana?
- Capital gains in Guyana are taxed at a rate of 20%.
- What is the dividend withholding tax rate in Guyana?
- Dividends are subject to a withholding tax of 20% in Guyana.
- How long does it take to become a tax resident in Guyana?
- Tax residency in Guyana is established after 183 days.
Tax residency
Easy to leaveWhat 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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Canada | 15% | 25% | 10% |
| United Kingdom | 10% | 15% | 10% |
| United Arab Emirates | — | — | — |
| Barbados | — | — | — |
| Jamaica | — | — | — |