Individual - Residence

Last reviewed - 01 February 2024

An individual is deemed to be resident in Guyana where the individual resides in the country for more than 183 days in any year, resides permanently, or, being in Guyana, intends to reside there permanently. An individual will be regarded as ordinarily resident in Guyana if the individual is habitually resident in Guyana (i.e. resident in Guyana in the normal course of things).

For Guyana tax purposes, a person’s domicile is the country that is regarded as one's permanent home. An individual acquires a domicile at birth from one or both of one's parents, depending on the circumstances of one's birth, and one will generally retain this domicile unless there is clear evidence that the individual had an intention to change it and acted on this intention.