Source-cited draft: vat / gst 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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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)
VAT on imports
14Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Guyana computations in the OpenAccountants Tax Library.