Guyana

Corporate - Withholding taxes

Last reviewed - 14 October 2024

WHT 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 (%)
Recipient	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.