Corporate - Branch income

Last reviewed - 01 February 2024

A branch (an external company registered in Guyana) is subject to tax in Guyana on all income directly or indirectly accruing in or derived from its operations in Guyana. The tax rates applicable on branch profits are the same as on corporate profits. In addition, branch profits, after deduction of corporate tax and reinvestments, are subject to withholding tax (WHT) at the rate of 20%. The position noted may be varied by the provisions of any applicable double tax treaties (DTTs).