Guyana Company Formation & Entity Choice

Entity types and incorporation

Companies in Guyana are formed under the Companies Act 1991 (Cap 89:01), administered by the Deeds and Commercial Registries Authority. The private limited company is the most common vehicle for business.

• Private limited company — Most common entity; limits members' liability; restricts share transfers and member numbers (Companies Act 1991 (Cap 89:01))
• Public limited company — May offer shares to the public; subject to additional disclosure and reporting (Companies Act 1991 (Cap 89:01))
• 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))
• 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))
• Minimum directors — At least one director required ((approx — confirm)) (Companies Act 1991 (Cap 89:01))
• Company secretary — Every incorporated company must appoint a company secretary (Companies Act 1991 (Cap 89:01))
• Step 1 — Name reservation — Select and reserve a unique company name with the Deeds and Commercial Registries Authority (Companies Act 1991 (Cap 89:01))
• 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))
• 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))
• 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)
• 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)
• 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))
• 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))