Living in Guyana: Residents staying more than 183 days pay a tax of 25 %, then 35 % in 2026; capital gains are taxed at 20 %; net wealth tax applies.

This page reports on information published by the Guyana Revenue Authority (GRA) and the BOFiP (Burkina Faso Official Tax Office). The Income Tax Act (Chapter 81:01) defines a resident as someone who resides permanently or intends to do so, or who stays in the country for more than 183 days in a year. According to the GRA, since January 1, 2026, income tax is 25 % up to 3,360,000 G$ of taxable income and 35 % above that amount, after a personal deduction of 1,680,000 G$ or one-third of the income if that amount is higher. Capital gains are taxed at 20 %, and rents paid to a non-resident are subject to a withholding tax of 20 %.

The GRA also publishes an annual tax on the net worth of individuals, which is zero up to 40,000,000 G$. No tax treaty between France and Guyana is listed in the BOFiP. Amounts are in Guyana dollars (G$).

Tax residency: what the Income Tax Act says

The consolidated text of the Income Tax Act prepared by the GRA (file dated April 2026 in its address, the cover of which bears the mention "(DRAFT)") and the edition of the Laws of Guyana authorized by LRO 1/2012 (Ministry of Legal Affairs) define in Article 2 the natural person "resident in Guyana" in two cases:

• she resides permanently in the country, or resides there with the intention of establishing herself there permanently, subject to temporary absences that the Commissioner-General deems reasonable;
• She resides in the country for more than 183 days a year.

The GRA's FAQ reiterates the 183-day threshold for temporary residents without income, who are exempt from applying for a tax identification number (TIN).

Article 5 subjects to taxation income "accruing in or derived from Guyana or elsewhere, and whether received in Guyana or not." A caveat limits taxation to amounts received in the country for certain foreign-sourced business income and for individuals who are not "ordinarily resident" or domiciled in the country. This caveat is not further detailed here.

Income tax: 25 % then 35 % from 2026

The GRA's notice of February 26, 2026, applies the "Income Tax (Amendment) Act No. 3 of 2026" as of January 1, 2026. Act No. 3 of 2026, published by the Parliament of Guyana (Official Gazette, Legal Supplement of February 17, 2026), is titled "The Fiscal Enactments (Amendment) Act 2026"; its text is not detailed here.

The same opinion gives the following amounts:

• personal deduction: 1,680,000 G$ per year, or one-third of income from all sources (excluding income subject to withholding) if this amount is higher; for an employee, 140,000 G$ per month;
• National Insurance contributions (NIS): 5.6 % of gross salary, capped at 15,680 G$ per month for a gross salary capped at 280,000 G$;
• Deduction per child under 18 years: 10,000 G$ per month for an employee, 120,000 G$ per year for a self-employed person.

For 2025, the GRA's opinion based on Income Tax (Amendment) Act No. 2 of 2025 indicates 25 % up to 3,120,000 G$ and 35 % above that, reduced from 28 % and 40 %, with a personal deduction of 1,560,000 G$. The consolidated text of the Act retains the rates of 25 % (Section 36) and 35 % (Section 36A) and the threshold of 3,360,000 G$.

Withholding tax on non-residents and on interest

Article 39 of the law provides for a withholding tax, at the rate of the third annex, on:

• gross distributions made to a non-resident person;
• other gross payments made to a non-resident who does not carry on business in the country, including, according to Article 40, interest, rent, royalties and management fees;
• interest on savings accounts opened with banks and other financial institutions, for any person, resident or not;
• interest on loans secured by bonds and discounts on Treasury bills.

According to the GRA, withholding tax on savings account interest is not due when an individual's total interest does not exceed 10,000 G$ per year. Its FAQ sets the withholding tax on rents from a non-resident landlord at 20 % of the gross amount, collected by the tenant or agent. The rates applicable to distributions, interest, royalties, and management fees are listed in the third appendix, the text of which is not detailed here.

Capital gains: 20 %

The GRA page on capital gains tax (updated February 2, 2026) indicates that the net taxable gain is taxed at 20%. The net gain is the net capital gain less any net capital losses, with deduction of acquisition, improvement, and transaction costs not already deducted for income tax purposes. The following are exempt:

• gains treated as profit or income under the Income Tax Act;
• transactions carried out more than 25 years after the acquisition of the asset;
• gains received within 12 months of a change of ownership, which are then subject to income tax;
• winnings not exceeding 500,000 G$.

Tax is declared with the income tax return and must be paid by April 30th. The page does not mention non-residents.

Annual tax on the net wealth of individuals

According to the GRA, the Property Tax Act (Chapter 81:21) is levied on net worth, which is the value of assets held on December 31, including real estate, personal property, investments, and cash, less debts. Residents are taxed on their assets located in Guyana and abroad, while non-residents are taxed only on their assets located in Guyana. The tax return is due no later than April 30 of the following year for net worths exceeding 40,000,000 G$.

The GRA page on personal income tax bears the mention "Updated/Published: 2 February, 2026"; the page on rates and calculation does not bear a date.

Law on the sale of real estate and inheritance

The Tax Act (Chapter 80:01), in the consolidated version published by the GRA on October 30, 2020, provides in Section 13 for a duty of 2 % on the value of the property on deeds of transfer of immovable property. This duty is not payable on public auction sales or on certain transfers, for example, from an executor to the beneficiary. Amendments subsequent to 2020 are not detailed here.

The GRA states that the Estate Duty Act was repealed in April 1991 by Act No. 6 of 1991 and replaced by a process fee calculated on the value of the deceased's assets in Guyana. For a person domiciled in Guyana, personal property located abroad is included. The fee is zero up to 100,000 G$ of gross value and half of 1% above that; the page does not specify whether this rate applies to the entire value or just the excess.

Relations with France: no listed agreement

The BOFiP (French Official Tax Bulletin) maintains two lists. The list of tax treaties concluded by France (BOI-ANNX-000306, version in force since April 29, 2026, which lists the agreements in force on January 1, 2026) does not mention Guyana. The list of tax information exchange agreements (BOI-ANNX-000307, version in force since June 21, 2019) also does not mention it.

In the absence of a tax treaty, French domestic law applies. The website service-public.gouv.fr (page checked on 01/01/2026) outlines the criteria for tax residence as defined in Article 4 B of the French General Tax Code (CGI): habitual residence of the household, principal place of residence for at least 183 days, principal activity, and center of economic interests. The income tax guide published by impots.gouv.fr states: "In the absence of a tax treaty, income is taxable in France, without eliminating potential double taxation in France." For income from foreign securities originating from a country without a treaty, the French Official Tax Bulletin (BOFiP) specifies that it does not give rise to any credit against French tax and is taxed on its net amount after foreign tax (CGI, Art. 122). Form 2047 and tax residence are discussed on our pages about foreign income and tax residence.

What this page does not cover

It does not detail the taxation of dividends received by a resident, the withholding tax rates on distributions and interest, the purchase of property by a foreigner, the schemes reserved for retirees or new residents, VAT, or residency permits. These points fall under Guyanese law and should be verified with the GRA (Guyana Revenue Authority) and the relevant authorities. Balmont Conseil is not a law firm or a local tax advisor: local tax matters should be verified with a professional based in Guyana. Matters pertaining to France, particularly the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• The number of days spent in Guyana during the year, your intention to settle there, and your resident or non-resident status.
• The nature of your income: salary, self-employment, interest, rent, distributions, capital gains.
• The amount and location of your net worth, in Guyana and abroad.
• Your residency situation in France and Guyana, year by year.

The rule depends on your situation. No results are guaranteed.