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Guyana
Corporate - Withholding taxes
Last reviewed - 18 July 2022WHT 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 | 25 (1) | 10 |
| United Kingdom | 10 | 15 | 10 |
| CARICOM | 0 | 15 | 15 |
Notes
- The lower statutory rate of 20% would apply
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