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8.2.2. Withholding Taxes

Unless a tax treaty specifies otherwise, the withholding tax rates levied on income received/derived by non-residents from sources within Guyana are as below:

Dividend

Tax is withheld at 20% on dividends paid by Guyana resident entities to non-residents.

Interest

Tax is withheld at 20% on interest paid by Guyana resident entities to non-residents.

Royalty Copyright

Tax is withheld at the rate of 20% on royalties paid to non-residents.

Royalty Patent

Tax is withheld at the rate of 20% on royalties paid to non-residents.

Royalty Trademark

Tax is withheld at the rate of 20% on royalties paid to non-residents.

Service Management

Tax is withheld at the rate of 20% on service management fees paid to non-residents.

Service Technical

Tax is withheld at the rate of 20% on service technical fees paid to non-residents.

Others

Tax is withheld at the rate of 20% on rental income derived by non-resident in Guyana.

Below is a discussion of domestic withholding tax rules for most of the common cross border payments.

Capital Gains 25.0 %
Dividends 20.0 %
Interest 20.0 %
Royalty Copyright 20.0 %
Royalty Patent 20.0 %
Royalty Trademark 20.0 %
Sales 0.0 %
Service Management 20.0 %
Service Technical 20.0 %

* Rates are current as of 02 October 2022