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Guyana
Corporate - Withholding taxes
Last reviewed - 15 July 2025WHT is chargeable on gross payments to non-residents. A WHT return and the aggregate of all payments made during a calendar month are due by the 14th day of the following month. 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 | 25 (1) | 10 |
| United Arab Emirates | 10 | N/A (2) | 10 |
| United Kingdom | 10 | 15 | 10 |
| CARICOM | 0 | 15 | 15 |
Notes
- The lower statutory rate of 20% would apply.
- Certain conditions to be met.
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