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Americas

Guyana

Currency

GYD

Corporate Tax

27.5%

Personal Income Tax

40%

VAT / GST

14%

Corporate Income Tax

Headline rate27.5%

Standard 27.5%; commercial 35%; petroleum 27.5% (plus royalty).

Personal Income Tax

Top marginal rate40%

Top rate 40% above GYD 3m/year; 28-40% scale.

Value Added Tax / GST

Standard rate14%

Standard 14%.

Withholding Taxes

Dividends

20%

Interest

20%

Royalties

20%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

NIS ~10% (employer 7% + employee 5%).

Wealth & Capital Taxes

Capital Gains Tax

20% on gains

Inheritance / Estate Tax

0%

Capital (Net Worth) Tax

0%

Property Tax

Property tax

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 4 months after year-end; quarterly instalments
Personal / PAYEWithheld monthly; annual return by 30 April following year
VAT / GSTMonthly, by 15th of following month

Tax Year

Calendar year

Notes

Petroleum regime (2018 model). Small business 25%. Manufacturing incentives.