Guyana

Personal income tax (PIT) 

Effective 1 January 2026

• Increase in annual personal allowance from GYD 1,560,000 to GYD 1,680,000 (i.e. monthly income tax threshold increased GYD 140,000).
• Increase in the chargeable income threshold at which the higher 35% rate applies from GYD 3,120,000 to GYD 3,360,000 per annum (i.e. from GYD 260,000 to GYD 280,000 per month).

Property Tax

Individuals are now fully exempt from property tax, effective from the year of income commencing 1 January 2025.