Guyana Personal Income Tax
Detailed personal income tax rates and rules for Guyana in 2026.
Income TaxGYD
Guyana imposes a progressive personal income tax at 28% on the first GYD 1,560,000 of taxable income (after a GYD 780,000 annual allowance) and 40% on income above that. Residents are taxed on worldwide income; non-residents at a flat 20% on Guyanese-source income.
| Income Range (GYD) | Tax Rate |
|---|---|
| G$0 – G$780K | 0% |
| G$780K – G$1.6M | 28% |
| G$1.6M+ | 40% |
Filing Deadline
April 30
Residency Rule
Guyana considers individuals as tax residents if they are ordinarily resident or present in Guyana for 183 days or more. Residents are taxed on worldwide income.
How Guyana Income Tax compares
Guyana’s top personal income tax rate of 40% is the 33rd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and South America’s regional average of 30.5%.
Guyana
40%
South America average
30.5%
Global average
27.7%
