Source-cited draft: personal 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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Every figure is drawn from this Tax Guide and cited to its source.
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
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 yearIncome 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 yearIncome 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 AprilIncome Tax Act (Cap 81:01) — https://taxsummaries.pwc.com/guyana/corporate/tax-administration
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Other Guyana computations in the OpenAccountants Tax Library.