Source-cited draft: corporate income tax for Guyana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Commercial company rate
40% of chargeable profits (or 2% minimum corporation tax on turnover, whichever is higher)Corporation Tax Act (Cap 81:03) — https://taxsummaries.pwc.com/guyana/corporate/taxes-on-corporate-income
Non-commercial company rate
25% of chargeable profitsCorporation Tax Act (Cap 81:03) — https://taxsummaries.pwc.com/guyana/corporate/taxes-on-corporate-income
Minimum corporation tax (MCT)
2% of turnover for commercial companies, payable where it exceeds the tax computed on chargeable profitsCorporation Tax Act (Cap 81:03) — https://taxsummaries.pwc.com/guyana/corporate/taxes-on-corporate-income
Telephone company rate
45% of chargeable profitsCorporation Tax Act (Cap 81:03) — https://taxsummaries.pwc.com/guyana/corporate/taxes-on-corporate-income
Tax base
Chargeable profits = accounting profit adjusted for tax (non-deductibles added back, capital allowances and exempt income removed)Corporation Tax Act (Cap 81:03) — https://taxsummaries.pwc.com/guyana/corporate/income-determination
Capital gains
20% capital gains tax on net chargeable gains; gains on assets held under 12 months taxed as ordinary income at corporate ratesCapital Gains Tax Act (Cap 81:20) — https://taxsummaries.pwc.com/guyana/corporate/other-taxes
WHT on dividends to non-residents
20% (subject to reduction under a double taxation treaty)Income Tax Act (Cap 81:01) — withholding provisions — https://taxsummaries.pwc.com/guyana/corporate/withholding-taxes
WHT on interest / royalties / management fees / rent to non-residents
20% final WHT on gross payments to non-residentsIncome Tax Act (Cap 81:01) — withholding provisions — https://taxsummaries.pwc.com/guyana/corporate/withholding-taxes
WHT on local bank/savings interest
20% final withholding tax on interest from banks and financial institutionsIncome Tax Act (Cap 81:01) — withholding provisions — https://taxsummaries.pwc.com/guyana/individual/income-determination
WHT return and remittance deadline
Due by the 14th day of the month following the month of paymentIncome Tax Act (Cap 81:01) — withholding provisions — https://taxsummaries.pwc.com/guyana/corporate/withholding-taxes
Corporation tax return & payment deadline
30 April following the income year; balance of tax payable by 30 AprilCorporation Tax Act (Cap 81:03) — https://taxsummaries.pwc.com/guyana/corporate/tax-administration
Advance (quarterly) corporation tax
Quarterly advance instalments on 1 April, 1 July, 1 October and 31 December; balance with the return by 30 AprilCorporation Tax Act (Cap 81:03) — https://taxsummaries.pwc.com/guyana/corporate/tax-administration
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