# Guyana: taxes, residence and cost of living

Source: https://domicile.wiki/places/guyana/ (domicile.wiki, researched 2026-10-15). Data licence CC BY-SA 4.0. Research, not tax or legal advice.

## At a glance

For an EU-citizen family of five living off a EUR 30M portfolio (the guide's default reader).

- Wealth tax: none
- Children inherit: tax-free
- EU member: no
- Currency: GYD
- Capital: Georgetown

## Tax on investments, inheritance and wealth

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.

- **Ordinary tax residence**: Worldwide income tax at 25%/35%; separate 20% capital gains tax; no inheritance, gift or wealth taxes.

## Inheritance law and trusts

A will is largely free, but a court can order provision for a spouse, children and other dependants from the estate under the Family and Dependants Provision Act. Succession follows the common-law domicile rules and no choice of foreign law is given. Guyana has common-law trusts but is not in the Hague Trusts Convention, and no private-foundation law was found.

## Daily life (0-100, higher is better)

- Safety and personal security: 25
- Political and institutional stability: 50
- Corruption and government integrity: 41
- Legal system and property rights: 46
- Healthcare quality and access: 50
- Education quality: 15
- Human development and quality of life: 55
- Infrastructure and connectivity: 58
- Business opportunities and economy: 69
- Cultural fit and lifestyle: 66

## 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.


## Residence and succession sources

- [HCCH status table: Convention on the Law Applicable to Trusts and on their Recognition (1985)](https://www.hcch.net/en/instruments/conventions/status-table/?cid=59) — HCCH
- [Family and Dependants Provision Bill 6 of 1990](https://www.parliament.gov.gy/new2/documents/bills/8420-bill_6_of__1990_family_and_dependants_provision_2.pdf) — Parliament of Guyana
- [Spousal Family Provision (Barbados, Guyana, Jamaica, the Bahamas, Trinidad and Tobago)](https://caribbean.vlex.com/vid/spousal-family-provision-barbados-1067805392) — vLex