Guyana

Corporate - Withholding taxes

Last reviewed - 10 February 2020

WHT is chargeable on gross payments to non-residents and must be remitted to the tax authority within 30 days of making the payment. In cases where the treaty rate is higher than the statutory rate, the lower statutory rate applies. The rates of WHT for various payments are shown in the table below.

Recipient WHT (%)
Dividends Interest Royalties
Non-treaty 20 20 20
Treaty:      
Canada 15 15 10
United Kingdom 10 15 10
CARICOM 0 15 15