Guyana Corporate Income Tax
Detailed corporate income tax rates and rules for Guyana in 2026.
Corporate TaxGYD
Guyana imposes a 25% corporate tax on commercial companies and 40% on non-commercial companies (including holding and investment companies). The petroleum sector is subject to special fiscal terms under Production Sharing Agreements, with an effective 50% take from oil profits.
Standard Rate
25%
How Guyana Corporate Tax compares
Guyana’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and South America’s regional average of 28.4%.
Guyana
25%
South America average
28.4%
Global average
22.2%
