VAT GST in Guyana

Vat / gst 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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Standard VAT rate

14Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/)

Zero rate

0Value-Added Tax Act 2005 — Schedule of zero-rated supplies (https://gra.gov.gy/vat-registration/)

Exempt supplies

Certain supplies are exempt (no VAT charged, no input credit) — e.g. specified financial, education, medical and residential supplies (approx — confirm)Value-Added Tax Act 2005 — Schedule of exempt supplies (https://taxsummaries.pwc.com/guyana/corporate/other-taxes)

Compulsory registration threshold

15000000Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/)

Voluntary registration

Available to persons below the G$15,000,000 thresholdValue-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/)

Filing frequency

Monthly — VAT return and payment due by the 21st day of the month following the tax periodValue-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/)

Input tax credit

Registered persons may credit VAT paid on business inputs against output VAT (subject to documentation and exclusions) (approx — confirm)Value-Added Tax Act 2005 (https://taxdo.com/resources/blog/post/guyana-vat-act-guide-global-businesses)

Reverse charge on imported services

Recipients of certain imported services must self-account for VAT (reverse charge) where the supplier is non-resident (approx — confirm)Value-Added Tax Act 2005 (https://taxdo.com/resources/blog/post/guyana-vat-act-guide-global-businesses)

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VAT rates and registration

Standard VAT rate — 14 percent (Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))
Zero rate — 0 percent (On specified supplies (e.g. exports and certain basic items)) (Value-Added Tax Act 2005 — Schedule of zero-rated supplies (https://gra.gov.gy/vat-registration/))
Exempt supplies — Certain supplies are exempt (no VAT charged, no input credit) — e.g. specified financial, education, medical and residential supplies (approx — confirm) (Value-Added Tax Act 2005 — Schedule of exempt supplies (https://taxsummaries.pwc.com/guyana/corporate/other-taxes))
Compulsory registration threshold — 15000000 GYD (Of taxable activity over 12 months (or expected to exceed within a shorter period)) (Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))
Voluntary registration — Available to persons below the G$15,000,000 threshold (Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))
Filing frequency — Monthly — VAT return and payment due by the 21st day of the month following the tax period (Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))
Input tax credit — Registered persons may credit VAT paid on business inputs against output VAT (subject to documentation and exclusions) (approx — confirm) (Value-Added Tax Act 2005 (https://taxdo.com/resources/blog/post/guyana-vat-act-guide-global-businesses))
Reverse charge on imported services — Recipients of certain imported services must self-account for VAT (reverse charge) where the supplier is non-resident (approx — confirm) (Value-Added Tax Act 2005 (https://taxdo.com/resources/blog/post/guyana-vat-act-guide-global-businesses))
VAT on imports — 14 percent (VAT charged on the value of imported goods at the point of entry (in addition to applicable duties) (approx — confirm)) (Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))

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VAT rates and registration

Standard VAT rate — 14 percent (Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))

Zero rate — 0 percent (On specified supplies (e.g. exports and certain basic items)) (Value-Added Tax Act 2005 — Schedule of zero-rated supplies (https://gra.gov.gy/vat-registration/))

Exempt supplies — Certain supplies are exempt (no VAT charged, no input credit) — e.g. specified financial, education, medical and residential supplies (approx — confirm) (Value-Added Tax Act 2005 — Schedule of exempt supplies (https://taxsummaries.pwc.com/guyana/corporate/other-taxes))

Compulsory registration threshold — 15000000 GYD (Of taxable activity over 12 months (or expected to exceed within a shorter period)) (Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))

Voluntary registration — Available to persons below the G$15,000,000 threshold (Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))

Filing frequency — Monthly — VAT return and payment due by the 21st day of the month following the tax period (Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))

Input tax credit — Registered persons may credit VAT paid on business inputs against output VAT (subject to documentation and exclusions) (approx — confirm) (Value-Added Tax Act 2005 (https://taxdo.com/resources/blog/post/guyana-vat-act-guide-global-businesses))

Reverse charge on imported services — Recipients of certain imported services must self-account for VAT (reverse charge) where the supplier is non-resident (approx — confirm) (Value-Added Tax Act 2005 (https://taxdo.com/resources/blog/post/guyana-vat-act-guide-global-businesses))

VAT on imports — 14 percent (VAT charged on the value of imported goods at the point of entry (in addition to applicable duties) (approx — confirm)) (Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))