Guyana tax
Tax residence: More than 183 days in the year. Special regime for new residents: Guyana remittance basis.
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Tax residence
- More than 183 days in the year · Residing in Guyana more than 183 days in the year makes an individual resident in Guyana (s. 2 definition)
Special regimes for new residents
Special regime
Guyana remittance basis for foreign-source income of persons not ordinarily resident or not domiciled
Tax relief
Details
- On: Foreign-source income of that kind: amount received in Guyana
- Who: Income arising outside Guyana that is earned income (any person)
Guyana taxes income accruing in or derived from Guyana or elsewhere, but income arising outside Guyana that is earned income, or that arises to a person not ordinarily resident in Guyana or not domiciled there, is taxed only on the amount received in Guyana. 2
Taxed on
Foreign-source income of that kind: amount received in Guyana (proviso to s. 5 of the Income Tax Act); Guyanese-source income and employment exercised in Guyana (s. 6) is taxable whether received in Guyana or not.
Who it applies to
- Income arising outside Guyana that is earned income (any person), or income of a person who is not ordinarily resident in Guyana or not domiciled in Guyana.
- An individual is resident in Guyana if he or she resides, or intends to reside, permanently in Guyana, or resides in Guyana more than 183 days in the year.
Exclusions
- Unearned foreign-source income of a person who is ordinarily resident and domiciled in Guyana is not covered by the proviso as read.
- Employment exercised in Guyana is deemed Guyana-source.
Days in the country
- More than 183 days in the year · Residing in Guyana more than 183 days in the year makes an individual resident in Guyana (s. 2 definition)
Tax residence
The proviso refers to 'ordinarily resident' and 'domiciled' without day counts; the 183-day test is the s. 2 definition of 'resident in Guyana'.
Visas
No immigration-status condition appears in the proviso; it applies by residence, ordinary residence and domicile.
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Standard rules and foreign-source income
Standard rules
Personal income tax from 1 January 2026
35% tax
Details
- Limit: GYD 3.4M/yr ≈ $16k
From 1 January 2026 chargeable income up to G$3,360,000 a year is taxed at 25% and the excess at 35%, after a G$140,000 monthly personal allowance and a G$120,000 annual child allowance. 1
Taxed on
Chargeable income of employed and self-employed individuals
Limits
- GYD 3,360,000 a year (≈ $16,100) · 25% applies up to this chargeable income; 35% on the excess (Income Tax (Amendment) Act No. 3 of 2026).
- GYD 140,000 a month (≈ $670) · Personal allowance (free pay), or one-third of income after the second-job and overtime allowance if greater.
Visas
Employment visa holders working for a Guyanese employer are subject to PAYE.
Other taxes
NIS contribution deduction ceiling G$15,680 a month (5.6% of gross income up to G$280,000 a month).
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VAT, social security and other taxes
- NIS contribution deduction ceiling G$15,680 a month (5.6% of gross income up to G$280,000 a month).
Questions people ask
When do you become a tax resident in Guyana?
More than 183 days in the year (Residing in Guyana more than 183 days in the year makes an individual resident in Guyana (s).
Who qualifies for Guyana remittance basis?
Income arising outside Guyana that is earned income (any person), or income of a person who is not ordinarily resident in Guyana or not domiciled in Guyana. No immigration-status condition appears in the proviso; it applies by residence, ordinary residence and domicile.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (2)
Official sources
- Revised personal allowance and deductions for income tax 2026 · Guyana Revenue Authority · checked 2026-10-10 · published 2026-02-26
- Income Tax Act, Cap. 81:01 (GRA consolidated text, December 2018 / January 2019), ss. 2, 5, 6 · Guyana Revenue Authority (GRA) · checked 2026-10-10 · published 2019-01