Company Formation in Guyana

Company formation & entity choice for Guyana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Guyana · tax year 2025 · changed 25 Jun 2026

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Key figures: Guyana, 2025

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Private limited company

Most common entity; limits members' liability; restricts share transfers and member numbersCompanies Act 1991 (Cap 89:01) — https://mola.gov.gy/laws/Volume%2016%20Cap.%2083.01%20-%2089.011695667005.pdf

Public limited company

May offer shares to the public; subject to additional disclosure and reportingCompanies Act 1991 (Cap 89:01) — https://mola.gov.gy/laws/Volume%2016%20Cap.%2083.01%20-%2089.011695667005.pdf

External (foreign branch) company

A foreign company carrying on business in Guyana registers as an external company ((approx — confirm))Companies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/types-of-companies-in-guyana.html

Sole trader / partnership

Business names registered under the Business Names (Registration) Act; partnerships under partnership law ((approx — confirm))Business Names (Registration) Act

Minimum share capital

No statutory minimum share capital for a private company at incorporationCompanies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana

Minimum directors

At least one director required ((approx — confirm))Companies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana

Company secretary

Every incorporated company must appoint a company secretaryCompanies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana

Step 1 — Name reservation

Select and reserve a unique company name with the Deeds and Commercial Registries AuthorityCompanies Act 1991 (Cap 89:01) — http://lawyerguyana.com/company.html

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Entity types and incorporation

Private limited company — Most common entity; limits members' liability; restricts share transfers and member numbers (Companies Act 1991 (Cap 89:01) — https://mola.gov.gy/laws/Volume%2016%20Cap.%2083.01%20-%2089.011695667005.pdf)
Public limited company — May offer shares to the public; subject to additional disclosure and reporting (Companies Act 1991 (Cap 89:01) — https://mola.gov.gy/laws/Volume%2016%20Cap.%2083.01%20-%2089.011695667005.pdf)
External (foreign branch) company — A foreign company carrying on business in Guyana registers as an external company ((approx — confirm)) (Companies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/types-of-companies-in-guyana.html)
Sole trader / partnership — Business names registered under the Business Names (Registration) Act; partnerships under partnership law ((approx — confirm)) (Business Names (Registration) Act)
Minimum share capital — No statutory minimum share capital for a private company at incorporation (Companies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana)
Minimum directors — At least one director required ((approx — confirm)) (Companies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana)
Company secretary — Every incorporated company must appoint a company secretary (Companies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana)
Step 1 — Name reservation — Select and reserve a unique company name with the Deeds and Commercial Registries Authority (Companies Act 1991 (Cap 89:01) — http://lawyerguyana.com/company.html)
Step 2 — Declaration of Compliance — A Guyanese attorney issues a Declaration of Compliance confirming the formation meets legal requirements (Companies Act 1991 (Cap 89:01) — http://lawyerguyana.com/company.html)
Step 3 — File incorporation documents — File Articles of Incorporation, Notice/Consent of Directors, Notice/Consent of Secretary, Notice of Registered Office, Declaration of Compliance and by-laws with the Registrar (Companies Act 1991 (Cap 89:01) — http://lawyerguyana.com/company.html)
Step 4 — Tax registration — Apply for a Taxpayer Identification Number (TIN) with the GRA (and VAT registration if over threshold) (Income Tax Act (Cap 81:01) / Value-Added Tax Act 2005 — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana)
Beneficial ownership disclosure — Companies must disclose ultimate beneficial owners under the anti-money-laundering framework ((approx — confirm)) (Anti-Money Laundering and Countering the Financing of Terrorism Act — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana)
Core annual compliance — File annual return with the Registrar, hold AGM, maintain statutory records, and file the corporation tax return by 30 April ((approx — confirm)) (Companies Act 1991 (Cap 89:01) / Corporation Tax Act (Cap 81:03) — https://taxsummaries.pwc.com/guyana/corporate/tax-administration)
Typical timeline and cost — Incorporation commonly completed within roughly 2-4 weeks; official registry fees plus attorney fees apply ((approx — confirm)) (Companies Act 1991 (Cap 89:01) — https://prifinance.com/en/south-american-companies/guyana/)

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Entity types and incorporation

Private limited company — Most common entity; limits members' liability; restricts share transfers and member numbers (Companies Act 1991 (Cap 89:01) — https://mola.gov.gy/laws/Volume%2016%20Cap.%2083.01%20-%2089.011695667005.pdf)

Public limited company — May offer shares to the public; subject to additional disclosure and reporting (Companies Act 1991 (Cap 89:01) — https://mola.gov.gy/laws/Volume%2016%20Cap.%2083.01%20-%2089.011695667005.pdf)

External (foreign branch) company — A foreign company carrying on business in Guyana registers as an external company ((approx — confirm)) (Companies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/types-of-companies-in-guyana.html)

Sole trader / partnership — Business names registered under the Business Names (Registration) Act; partnerships under partnership law ((approx — confirm)) (Business Names (Registration) Act)

Minimum share capital — No statutory minimum share capital for a private company at incorporation (Companies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana)

Minimum directors — At least one director required ((approx — confirm)) (Companies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana)

Company secretary — Every incorporated company must appoint a company secretary (Companies Act 1991 (Cap 89:01) — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana)

Step 1 — Name reservation — Select and reserve a unique company name with the Deeds and Commercial Registries Authority (Companies Act 1991 (Cap 89:01) — http://lawyerguyana.com/company.html)

Step 2 — Declaration of Compliance — A Guyanese attorney issues a Declaration of Compliance confirming the formation meets legal requirements (Companies Act 1991 (Cap 89:01) — http://lawyerguyana.com/company.html)

Step 3 — File incorporation documents — File Articles of Incorporation, Notice/Consent of Directors, Notice/Consent of Secretary, Notice of Registered Office, Declaration of Compliance and by-laws with the Registrar (Companies Act 1991 (Cap 89:01) — http://lawyerguyana.com/company.html)

Step 4 — Tax registration — Apply for a Taxpayer Identification Number (TIN) with the GRA (and VAT registration if over threshold) (Income Tax Act (Cap 81:01) / Value-Added Tax Act 2005 — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana)

Beneficial ownership disclosure — Companies must disclose ultimate beneficial owners under the anti-money-laundering framework ((approx — confirm)) (Anti-Money Laundering and Countering the Financing of Terrorism Act — https://www.expanship.com/gy/blog/incorporation-requirements-in-guyana)

Core annual compliance — File annual return with the Registrar, hold AGM, maintain statutory records, and file the corporation tax return by 30 April ((approx — confirm)) (Companies Act 1991 (Cap 89:01) / Corporation Tax Act (Cap 81:03) — https://taxsummaries.pwc.com/guyana/corporate/tax-administration)

Typical timeline and cost — Incorporation commonly completed within roughly 2-4 weeks; official registry fees plus attorney fees apply ((approx — confirm)) (Companies Act 1991 (Cap 89:01) — https://prifinance.com/en/south-american-companies/guyana/)