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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

OpenAccountants/Guyana/Guyana Company Formation & Entity Choice

Guyana Company Formation & Entity Choice

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

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Guyana, 2025

Every figure is drawn from this Tax Guide and cited to its source.

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

Step 2 — Declaration of Compliance

A Guyanese attorney issues a Declaration of Compliance confirming the formation meets legal requirementsCompanies 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 RegistrarCompanies 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/

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

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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