GY · Americas · GYD
Guyana
Tax rates
Income Tax
35%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Guyana (Individual, Taxes on personal income) · as of 2026-06-02Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
14%
Standard rate
Source: PWC Worldwide Tax Summaries — Guyana (Corporate, Other taxes) · as of 2026-06-02Capital Gains Tax
0%
Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Guyana using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| GYD 0 | 25% |
| GYD 3,360,000 | 35% |
Applies to chargeable income, after a personal allowance of GYD 1,680,000 per annum or one-third of income, whichever is greater.
Guyana taxes resident individuals under a two-band progressive schedule: 25% on chargeable income up to GYD 3,360,000 per year, and 35% on the excess above that threshold.
VAT
In practice
- Filing
Guyana requires VAT-registered persons to file VAT returns and remit payment by the 21st day of the month following the end of the tax period.
Source: PWC Worldwide Tax Summaries — Guyana (Corporate, Other taxes) · as of 2026-06-02- Exemptions
Guyana zero-rates exports of goods and services and certain medical supplies; a broader exempt category covers international transport services, locally mined raw gold and diamonds, educational services, residential rent, financial services, and certain medical services, food items, and consumer products.
Source: PWC Worldwide Tax Summaries — Guyana (Corporate, Other taxes) · as of 2026-06-02
Capital Gains Tax
Capital gains on the disposal of shares in public companies are exempt from tax for individuals. Gains on other assets held more than 12 months are subject to a 20% capital gains tax; assets disposed of within 12 months are instead taxed as ordinary income.
Wealth Tax
Guyana's Property Tax Act (Cap. 81:21) is structured as a general net wealth tax on individuals, not a real-estate-only property tax: the Guyana Revenue Authority defines the tax base as 'Net Property (or net worth)' — total assets, including trust and beneficial interests, minus liabilities — with First Schedule rates progressive from nil on the first GYD 40 million, to 0.5% on the next GYD 20 million, to 0.75% on the remainder. PWC's Guyana page states that individuals became exempt from this tax effective the year of income commencing 1 January 2025. The Guyana Revenue Authority's own published Property Tax pages still describe the individual rate schedule as presently active and do not mention a 2025 exemption. This entry follows PWC's more recent, individual-specific exemption statement and records Guyana at rate 0; under the still-published GRA schedule, the top rate would otherwise be 0.75% above a GYD 60 million threshold.