South America
Guyana tax rates 2026
This is an oil-boom economy. Personal tax runs on two bands, topping out at 40%, and there is no wealth tax or inheritance tax.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 40%After the personal allowance, there are two bands: 28%, then 40% on income above ~GYD 2.64M. |
|---|---|
| Corporate income | 25% for commercial companies, 40% for non-commercial companies, and 45% for telecoms. |
| Capital gains | 20%, for assets held under 25 years. |
| VAT | 14% |
| Dividends (WHT) | 20% for non-residents. |
| Interest (WHT) | 20% |
| Royalties (WHT) | 20% |
| Social security (employee) | 5.6%, through NIS. |
| Social security (employer) | 8.4%, through NIS. |
| Wealth tax | None |
| Inheritance / estate | None. Estate duty has been abolished. |
| Property tax | Property tax of up to 0.75% applies to net property above the threshold. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.