Guyana tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Guyana tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
What the calculator needs for Guyana
One shared allowance covers eligible ordinary income, excluding section 39 withholding. Foreign receipts require domicile/ordinary-residence/source classification; dividends and interest require instrument/issuer classification.
Not computed means unavailable, not zero tax: the engine cannot state that rate yet.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Guyana | 23.33% | 20%† | 0%* | 20%* | 23.33%† | 20% |
* Provisional — not yet verified by the Sovereign engine. dividends, interest: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Guyana profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Guyana?
The top rate on a salary is 23.33%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 35% above GYD 3,360,000.
How are capital gains taxed in Guyana?
The top rate on a long-term capital gain is 20%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Guyana?
The top rate is 0% (provisional) on dividends and 20% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 23.33%.
How is crypto taxed in Guyana?
Guyana taxes a gain on crypto assets as a capital gain, at up to 20%.
Does Guyana tax foreign income?
Yes. Guyana taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Guyana have a wealth tax?
No. Guyana has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Guyana have an exit tax for individuals?
No. In our model Guyana does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Guyana?
The Guyana day test (More than 183 days in the calendar year, or permanent residence or intent): over 183 days in the year; permanent residence or intent can also apply. Permanent residence, intent, temporary-absence decisions and any treaty need direct review. The GRA return guide conflicts with the Act at exactly 183 days.
Residence decides whether Guyana taxes you on these rates. See the Guyana day-count test and count your own days.
Sources
The Guyana profile cites 5 sources for these rules, 4 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Revised personal allowance and deductions 2025 · official, retrieved 2026-11-03
- Revised personal allowance and deductions 2026 · official, retrieved 2026-11-03
- Information on NIS Contributions · official, retrieved 2026-11-03
- Income Tax Act consolidated April 1 2026 · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Guyana individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Guyana with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Guyana side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Honduras, Nicaragua, Panama, Peru, Paraguay, Suriname.