Guyana

Research notes

Guyana — family-office tax dossier

Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

Guyana taxes residents on worldwide income at 25% and 35% (35% above GYD 3,360,000 in 2026). Capital gains on assets held over 12 months bear a separate 20% capital gains tax, but gains on shares in public companies are exempt (whether this covers foreign listed shares is unconfirmed). Dividends from Guyanese companies are exempt; foreign dividends are ordinary income. No inheritance, estate, gift or wealth tax, and individuals have been exempt from property tax since 2025.

US citizens: No US-Guyana income tax treaty. US citizens remain subject to US federal tax.

Residence and eligibility

More than 183 days in a year, permanent residence, or intention to reside permanently; 'ordinarily resident' = habitually resident (PwC Residence).

• Residence permit (EU, US, OTHER): CARICOM nationals have facilitated entry; others need a residence permit. Not researched.

Capital gains

Standard regime

Capital gains tax of 20% applies to net gains from a change of ownership of assets by an individual; gains on assets disposed of within 12 months are taxed as income (up to 35%). Gains on the disposal of shares in public companies are exempt. A private residence is exempt if the proceeds are reinvested in another residence.

• Tax year / confidence / verification: 2026 / low / partially_verified (checked 2026-10-15)
• JSON numbers: headline 20% (0.2); listed domestic 0% (0.0); listed foreign n/a (null); private business sale 20% (0.2); local real estate 20% (0.2); foreign real estate n/a (null).
• How derived: PwC Other taxes: 20% CGT on net gains (assets held over 12 months); exemption for shares in public companies (applied to Guyanese listed shares). Unlisted company shares and local real estate: 20%.
• Holding period: Assets disposed of within 12 months: gain taxed as income at 25%/35%.
• Trader recharacterisation: Trading gains are business income at 25%/35%.

Open points for this tax: Whether 'public companies' in the exemption include foreign listed companies, and whether CGT reaches foreign assets of residents, is not confirmed; listed_securities_foreign is null. | Capital Gains Tax Act text not opened.

Dividends

Standard regime

Dividends paid by resident companies to resident individuals are exempt. Foreign dividends are part of worldwide income taxed at 25% and 35% (top rate above GYD 3,360,000 chargeable income in 2026). Foreign tax credit is provided for income from an office, employment or profits and under treaties (Canada, UK, CARICOM, UAE).

• Tax year / confidence / verification: 2026 / medium / partially_verified (checked 2026-10-15)
• JSON numbers: headline 35% (0.35); domestic 0% (0.0); foreign gross 35% (0.35); foreign tax relief: none.
• How derived: Top PIT rate 35% (2026 threshold GYD 3,360,000) on foreign dividends; domestic dividends exempt (PwC Income determination).
• Outbound withholding: 20% WHT on dividends to non-residents (treaty: Canada 15%, UK 10%, CARICOM 0%).
• Treaty network: Treaties only with Canada, UK, UAE and CARICOM states.

Open points for this tax: PwC mentions foreign income 'chargeable to Guyana tax on a remittance basis' without saying who qualifies; a remittance basis for non-domiciled residents may exist but was not confirmed. | Whether the unilateral credit covers foreign dividends is unclear; scored as 'none' (treaty relief only).

Inheritance and gifts to children

Standard regime

Guyana does not impose inheritance, estate or gift taxes.

• Important exceptions, statute references and announced changes: Stamp duty applies to deeds of conveyance; probate costs not researched.
• Tax year / confidence / verification: 2026 / medium / partially_verified (checked 2026-10-15)
• JSON numbers: basis none, children fully_exempt, exemption 0 GYD, brackets (marginal): none; other transfer costs 0% (0.0).
• Gifts: None. (same as inheritance: True; tax-free after years: None)
• Business relief covers listed shares: False

Wealth tax

Standard regime

No net wealth tax; individuals are exempt from property tax from 2025.

• Tax year / confidence / verification: 2026 / high / verified (checked 2026-10-15)
• JSON type: none
• Property tax (not a wealth tax): Property Tax Act no longer applies to individuals from the 2025 year of income. Stamp duty on conveyances and share transfers.

Special regimes

None modelled; see Residence and eligibility.

Company taxation (kept separate from personal tax)

Headline CIT rate: 25% (0.25). 25% for non-commercial companies; 40% for commercial companies (minimum tax 2% of turnover); 45% telecoms.

Cost of living notes

Not researched.

Open questions

• Scope of the CGT exemption for 'public companies' (foreign listed shares).
• Possible remittance basis for non-domiciled residents.

Sources

• PwC Worldwide Tax Summaries: Guyana - Individual - Other taxes (PwC, professional): https://taxsummaries.pwc.com/guyana/individual/other-taxes
• PwC Worldwide Tax Summaries: Guyana - Individual - Income determination (PwC, professional): https://taxsummaries.pwc.com/guyana/individual/income-determination
• PwC Worldwide Tax Summaries: Guyana - Individual - Taxes on personal income (PwC, professional): https://taxsummaries.pwc.com/guyana/individual/taxes-on-personal-income
• PwC Worldwide Tax Summaries: Guyana - Individual - Foreign tax relief and tax treaties (PwC, professional): https://taxsummaries.pwc.com/guyana/individual/foreign-tax-relief-and-tax-treaties
• PwC Worldwide Tax Summaries: Guyana - Individual - Significant developments (PwC, professional): https://taxsummaries.pwc.com/guyana/individual/significant-developments
• PwC Worldwide Tax Summaries: Guyana - Individual - Residence (PwC, professional): https://taxsummaries.pwc.com/guyana/individual/residence
• PwC Worldwide Tax Summaries: Guyana - Corporate - Taxes on corporate income (PwC, professional): https://taxsummaries.pwc.com/guyana/corporate/taxes-on-corporate-income

Change log

• 2026-10-15: initial research.