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Guyana Capital Gains Guide: 0% for Individuals, Corporate Gains as CIT 2026

Guyana does not impose a separate capital gains tax for individuals. Capital gains realized by individuals are generally not subject to tax. For companies, capital gains are treated as ordinary income and taxed at the standard CIT rate of 25%. Here is how capital gains taxation works in 2026.

Capital gains taxation in Guyana is governed by the Income Tax Act and administered by the GRA. The absence of a separate CGT for individuals makes Guyana an attractive jurisdiction for investors. By comparison, many Caribbean and regional peers impose CGT: Jamaica taxes certain capital gains at 15%, while Barbados and Trinidad and Tobago also have CGT provisions in certain circumstances. Property tax guide →

Real-world example: An individual sells shares in a Guyanese company for GYD 5,000,000, realizing a gain of GYD 2,000,000. Since Guyana has no CGT for individuals, total tax = GYD 0. A company selling a piece of land for a gain of GYD 10,000,000 treats this as ordinary income and pays CIT at 25% = GYD 2,500,000. Property transfer tax (2.5% paid by buyer) is a separate transaction cost. Corporate tax rates →

Capital Gains Tax Rates

  • Individuals: 0% — no separate capital gains tax on any asset class (shares, real estate, securities, personal assets)
  • Companies: Gains treated as ordinary income and taxed at the standard CIT rate of 25%
  • Real estate: No CGT for individuals on property sales; property transfer tax of 2.5% is paid by the buyer
  • Shares and securities: No CGT for individuals on sale of shares, bonds, or other financial instruments
  • Cryptocurrency: Gains for individuals not subject to CGT; if trading as a business, taxed as income at CIT rates

While individuals pay no CGT, note that property transactions trigger a 2.5% transfer tax paid by the buyer, not the seller. Corporate sellers are taxed on gains as ordinary income at 25%.

Corporate Capital Gains

For companies, capital gains on the disposal of assets are included in ordinary income and subject to the standard CIT rate of 25%. Key rules include:

  • Asset disposals: Gains on sale of business assets, real estate, or investments are treated as income
  • Loss offset: Capital losses can be offset against capital gains within the same tax year; unrelieved losses may be carried forward up to 5 years
  • Rollover relief: Certain asset replacements may qualify for rollover relief, deferring the gain

Exemptions and Reliefs

  • Primary residence: No CGT on sale of primary residence for individuals (no separate CGT exists)
  • Inheritance and gift: No CGT on property received through inheritance or gift (no inheritance/gift tax)
  • Small business relief: Companies qualifying as small businesses pay reduced CIT rates (0%/10%) on all income, including capital gains

Do non-residents pay CGT in Guyana?

No. Non-resident individuals are not subject to CGT in Guyana, consistent with the treatment of residents. Non-resident companies with gains from Guyana-source assets are taxed at 25% CIT on those gains if they have a Guyanese permanent establishment.

Is CGT on shares really 0%?

Yes. Guyana does not tax capital gains on the sale of shares, bonds, or other securities for individual residents or non-residents. This applies to both listed and unlisted securities. This makes Guyana an attractive jurisdiction for holding and trading investments.

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