Americas · GYD
Guyana
Reviewed 2026-06-21
Top income tax
35%
Self-employed SS
Yes
VAT
14%
Capital gains
20%
Exit tax
No
Nomad visa
No
56
/ 100
Tax efficiency35
Ease to enter50
Ease to exit93
Cost of living86
Internet20
English100
Guyana taxes residents on worldwide income with a two-band progressive system, a 25 percent entry rate and a 35 percent top rate, plus a 25 percent corporate rate and 14 percent VAT. Self-employed people must pay into the National Insurance Scheme, and capital gains are taxed at 20 percent but become exempt once an asset has been held for more than 25 years. There is no wealth, inheritance, or exit tax, and CFC rules do not exist, though business setup is administratively heavy and there is no confirmed dedicated remote-worker visa.
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate25%
Top rate threshold$16,100
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate5.6%
Employer SS rate8.4%
Indirect & other taxes
VAT standard rate14%
Capital gains rate20%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends20%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index37
Internet speed94.67 Mbps
English proficiencyHigh
Civil liberties75
Sources
- PwC Worldwide Tax Summaries — Guyana Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Guyana Individual: Other taxes (NIS, CGT, VAT, inheritance)
- PwC Worldwide Tax Summaries — Guyana Corporate: Group taxation (CFC, TP)
- Guyana Revenue Authority — Capital Gains Tax (25-year exemption)
- National Insurance Scheme Guyana — Information on Contributions
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.