Income Tax in Guyana

Personal income tax 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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First band rate

25% on the first G$3,120,000 of chargeable income per yearIncome Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/income-tax-rates-threshold/

Top band rate

35% on chargeable income exceeding G$3,120,000 per yearIncome Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/income-tax-rates-threshold/

Personal allowance / tax-free threshold

G$130,000 per month (G$1,560,000 per year) or one-third of income, whichever is greaterIncome Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/notice-to-employers-employees-self-employed-persons-revised-personal-allowance-and-deductions-for-income-tax-2025-copy/

Monthly first-band ceiling (25% applies up to)

G$260,000 of chargeable income per monthIncome Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/income-tax-rates-threshold/

Overtime relief

First G$50,000 of monthly overtime pay is tax-freeIncome Tax Act (Cap 81:01) / Budget 2025 — https://dpi.gov.gy/income-tax-threshold-increased-to-130000/

Second-job relief

First G$50,000 of monthly income from a second job is tax-freeIncome Tax Act (Cap 81:01) / Budget 2025 — https://dpi.gov.gy/income-tax-threshold-increased-to-130000/

NIS contribution deduction

Employee NIS contributions are deductible before computing chargeable income (allowable deduction) ((approx — confirm))Income Tax Act (Cap 81:01) — https://www.gra.gov.gy/notice-to-employers-employees-self-employed-persons-revised-personal-allowance-and-deductions-for-income-tax-2025-copy/

Non-resident individuals

Taxed on Guyana-source income; same rate scale generally applies, with WHT on certain payments. Personal allowance availability to non-residents is restricted. ((approx — confirm))Income Tax Act (Cap 81:01) — https://taxsummaries.pwc.com/guyana/individual/taxes-on-personal-income

The full skill

Personal income tax rates and bands

First band rate — 25% on the first G$3,120,000 of chargeable income per year percent (Budget 2025 cut entry rate and raised threshold) (Income Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/income-tax-rates-threshold/)
Top band rate — 35% on chargeable income exceeding G$3,120,000 per year percent (Income Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/income-tax-rates-threshold/)
Personal allowance / tax-free threshold — G$130,000 per month (G$1,560,000 per year) or one-third of income, whichever is greater GYD (Income Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/notice-to-employers-employees-self-employed-persons-revised-personal-allowance-and-deductions-for-income-tax-2025-copy/)
Monthly first-band ceiling (25% applies up to) — G$260,000 of chargeable income per month GYD (Income Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/income-tax-rates-threshold/)
Overtime relief — First G$50,000 of monthly overtime pay is tax-free GYD (Income Tax Act (Cap 81:01) / Budget 2025 — https://dpi.gov.gy/income-tax-threshold-increased-to-130000/)
Second-job relief — First G$50,000 of monthly income from a second job is tax-free GYD (Income Tax Act (Cap 81:01) / Budget 2025 — https://dpi.gov.gy/income-tax-threshold-increased-to-130000/)
NIS contribution deduction — Employee NIS contributions are deductible before computing chargeable income (allowable deduction) ((approx — confirm)) (Income Tax Act (Cap 81:01) — https://www.gra.gov.gy/notice-to-employers-employees-self-employed-persons-revised-personal-allowance-and-deductions-for-income-tax-2025-copy/)
Non-resident individuals — Taxed on Guyana-source income; same rate scale generally applies, with WHT on certain payments. Personal allowance availability to non-residents is restricted. ((approx — confirm)) (Income Tax Act (Cap 81:01) — https://taxsummaries.pwc.com/guyana/individual/taxes-on-personal-income)
Residence test — An individual is generally treated as resident if present in Guyana for 183 days or more in the income year, or who maintains a permanent place of abode in Guyana. ((approx — confirm)) (Income Tax Act (Cap 81:01) — https://taxsummaries.pwc.com/guyana/individual/residence)
Individual return filing & payment deadline — 30 April following the income year (Income Tax Act (Cap 81:01) — https://gra.gov.gy/optimal/individual-income-tax-return/)
Self-employed advance (quarterly) payments — Quarterly advance instalments due 1 April, 1 July, 1 October and 31 December; balance by 30 April of the following year (Income Tax Act (Cap 81:01) — https://taxsummaries.pwc.com/guyana/individual/tax-administration)
Late filing/payment surcharge — Additional 10% charge on outstanding tax where return not filed and balance not paid by 30 April (Income Tax Act (Cap 81:01) — https://taxsummaries.pwc.com/guyana/corporate/tax-administration)

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Personal income tax rates and bands

First band rate — 25% on the first G$3,120,000 of chargeable income per year percent (Budget 2025 cut entry rate and raised threshold) (Income Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/income-tax-rates-threshold/)

Top band rate — 35% on chargeable income exceeding G$3,120,000 per year percent (Income Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/income-tax-rates-threshold/)

Personal allowance / tax-free threshold — G$130,000 per month (G$1,560,000 per year) or one-third of income, whichever is greater GYD (Income Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/notice-to-employers-employees-self-employed-persons-revised-personal-allowance-and-deductions-for-income-tax-2025-copy/)

Monthly first-band ceiling (25% applies up to) — G$260,000 of chargeable income per month GYD (Income Tax Act (Cap 81:01) / Budget 2025 — https://www.gra.gov.gy/income-tax-rates-threshold/)

Overtime relief — First G$50,000 of monthly overtime pay is tax-free GYD (Income Tax Act (Cap 81:01) / Budget 2025 — https://dpi.gov.gy/income-tax-threshold-increased-to-130000/)

Second-job relief — First G$50,000 of monthly income from a second job is tax-free GYD (Income Tax Act (Cap 81:01) / Budget 2025 — https://dpi.gov.gy/income-tax-threshold-increased-to-130000/)

NIS contribution deduction — Employee NIS contributions are deductible before computing chargeable income (allowable deduction) ((approx — confirm)) (Income Tax Act (Cap 81:01) — https://www.gra.gov.gy/notice-to-employers-employees-self-employed-persons-revised-personal-allowance-and-deductions-for-income-tax-2025-copy/)

Non-resident individuals — Taxed on Guyana-source income; same rate scale generally applies, with WHT on certain payments. Personal allowance availability to non-residents is restricted. ((approx — confirm)) (Income Tax Act (Cap 81:01) — https://taxsummaries.pwc.com/guyana/individual/taxes-on-personal-income)

Residence test — An individual is generally treated as resident if present in Guyana for 183 days or more in the income year, or who maintains a permanent place of abode in Guyana. ((approx — confirm)) (Income Tax Act (Cap 81:01) — https://taxsummaries.pwc.com/guyana/individual/residence)

Individual return filing & payment deadline — 30 April following the income year (Income Tax Act (Cap 81:01) — https://gra.gov.gy/optimal/individual-income-tax-return/)

Self-employed advance (quarterly) payments — Quarterly advance instalments due 1 April, 1 July, 1 October and 31 December; balance by 30 April of the following year (Income Tax Act (Cap 81:01) — https://taxsummaries.pwc.com/guyana/individual/tax-administration)

Late filing/payment surcharge — Additional 10% charge on outstanding tax where return not filed and balance not paid by 30 April (Income Tax Act (Cap 81:01) — https://taxsummaries.pwc.com/guyana/corporate/tax-administration)