Guyana

JUDGMENT CALL (flagged — please double-check): Guyana's Property Tax Act (Cap. 81:21) is structured as a genuine general net wealth tax on individuals, not a real-estate-only property tax: the Guyana Revenue Authority's own site defines the base as 'Net Property (or net worth)' — total assets (including trust and beneficial interests) minus liabilities/debts (mortgages, overdrafts, etc.) — and its published First Schedule rates are progressive: nil on the first GYD 40 million of net property, 0.5% on the next GYD 20 million, 0.75% on the remainder. However, PWC's Individual - Other taxes page for Guyana (last reviewed 2 June 2026, the most current source found) states: 'Effective from the year of income commencing 1 January 2025, individuals are exempt from property tax under the Property Tax Act' — implying individuals are no longer liable at all as of tax year 2025. GRA's own general Property Tax pages (main landing page and Rates and Calculation page) still describe the tax and individual rate brackets as presently active and do not mention any 2025 individual exemption; no GRA notice or 2025/2026 budget confirmation of the exemption could be found (Ministry of Finance site returned 403; GRA site search found no relevant notice). This candidate follows PWC's more recent, individual-specific statement and models Guyana as currently rate 0 (exempt), but the conflict between GRA's still-published individual rate table and PWC's exemption claim is unresolved — please verify directly with GRA or a 2025 Guyana budget/Property Tax (Amendment) Act source before finalizing. If the exemption claim is wrong or only partial, Guyana likely belongs in this dataset as a POSITIVE entry at a 0.75% top rate (GYD 60m+ threshold) instead.