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5.5. Source Rules with Respect to Income Derived by Non-Residents

Income earned by non-residents from sources in Guyana is subject to tax in the country. The following income accruing in or derived from Guyana is deemed to be sourced in Guyana:

  • Income from any trade or business conducted in Guyana;
  • Capital gains derived from the sale of assets within a period of 12 months from the date of acquisition;
  • Interest, discounts, annuities or other accrued or periodic payments received for the use of capital;
  • Premiums, commissions and fees;
  • Rentals and royalties paid for the use or the right to use copyrights, artistic or scientific work, patents, designs, plans, secret processes or formulae, trademarks, motion picture films, films or tape for radio and television broadcasting or other like properties or rights, or information concerning industrial, commercial or scientific knowledge, experience or skill;
  • Dividends and other income;
  • Management charges, provision of personal services and technical managerial services.

Taxes are collected through withholding taxes on such income.