Guyanese Tax Residence: 183 Days, a Worldwide Charge, and a Remittance Basis Underneath It
Answer
The general rule applies to you
No exception is recorded for citizens of Saint Kitts and Nevis on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
81 exceptions recorded across 33 countries · none match Saint Kitts and Nevis to Guyana · When you become a tax resident
The Income Tax Act makes you resident on either of two tests: you reside permanently in Guyana or, being in Guyana, intend to, allowing for temporary absences the Commissioner-General finds reasonable; or you reside in Guyana for more than 183 days in the year. The charge in section 5 is worldwide on its face - income accruing in or derived from Guyana or elsewhere, and whether received in Guyana or not - but the proviso at the end of the same section cuts a remittance basis into it: where foreign income is earned income, or belongs to a person who is not ordinarily resident in Guyana or not domiciled there, tax is payable only on what is received in Guyana. Residence and domicile are separate tests from separate statutes, and domicile has its own Act: you acquire a new domicile by being in a country and intending to live there indefinitely. The published Chapter is frozen at 31 December 2012 and still prints a flat rate of thirty-three and one third per cent; the real rates since 1 January 2026 are 25 and 35 per cent.
At a glance
- Day count
- More than 183 days in the year
Quoted below from section 2 of the Income Tax Act. The figure and the word "days" fall on different lines of the published page.
- Second limb
- Residing permanently, or being in Guyana and intending to reside permanently, allowing for temporary absences the Commissioner-General finds reasonable
- Basis of charge
- Worldwide, with a remittance basis for foreign earned income and for the not-ordinarily-resident or not-domiciled
- Employment income
- Gains from an employment exercised in Guyana are derived from Guyana whether received in Guyana or not
- Rate printed in the published Chapter
- Thirty-three and one third per cent, flat
Section 36 as consolidated to 31 December 2012. It is not the rate in force.
- Rate in force
- 25% on chargeable income up to GY$3,360,000 a year, 35% on the balanceas of 2026-01-01
Income Tax (Amendment) Act No. 3 of 2026, as described by the Guyana Revenue Authority. We did not read the amending Act itself.
- Personal deduction in force
- GY$1,680,000 a year, or one third of income from all sources excluding income subject to withholding tax, whichever is greateras of 2026-01-01
- Rate the Revenue Authority's own rates page still shows
- 28% up to GY$2,400,000 and 40% on the balance, with a GY$1,200,000 allowanceas of 2026-10-06
Dated from 1 January 2024 and not updated. The same agency's news notice of 26 February 2026 supersedes it.
- Company residence
- Control and management of the business exercised in Guyana
- Domicile
- Acquired by being in a country and intending to live there indefinitely
Domicile Reform Act 1988, section 8. A separate test from residence and from the Immigration Act's own two-year definition of domicile.
Requirements
- More than 183 days in Guyana in the year, or permanent residence or an intention to reside permanently while in Guyana
- An income tax return where income is not less than GY$1,680,000
- For a company, control and management of the business exercised in Guyana
In detail
Worldwide, then not quite
Section 5 is a worldwide charge in terms as plain as any in this comparison: income of any person accruing in or derived from Guyana or elsewhere, and whether received in Guyana or not. Read alone it would tax a resident on everything. The proviso at the foot of the same section is what makes Guyana an old-model hybrid rather than a worldwide system: where income arises outside Guyana and is earned income, or where it arises to a person who is not ordinarily resident in Guyana or not domiciled there, the tax is payable only on the amount received in Guyana. So a resident but non-domiciled person is on the remittance basis for all foreign income, and even a domiciled resident is on the remittance basis for foreign earned income. The practical answer to "is Guyana territorial, worldwide or remittance" is: worldwide in the charge, with two remittance carve-outs in the same sentence.
Residence and domicile are different questions
Residence is defined in the Income Tax Act and is a 183-day count or a permanence test. Domicile is defined nowhere in the Income Tax Act and has its own statute: the Domicile Reform Act 1988 says you acquire a new domicile by being in a country and intending to live there indefinitely, abolishes the revival of the domicile of origin, abolishes the wife's dependent domicile, and sets the standard of proof by reference to the pre-existing common law. There is a third and quite separate meaning in the Immigration Act, which deems a person to have acquired a domicile in Guyana only after two years' residence otherwise than on a temporary permit. The three words are the same and the tests are not, which is exactly the trap that makes a tax answer go wrong.
The rate the Chapter prints is not the rate you pay
This is the clearest consolidation gap in Guyana. The Income Tax Act on the law portal shows the law as at 31 December 2012 and its section 36 charges a flat thirty-three and one third per cent on every person other than a company. That has not been the rate for years. The Revenue Authority's notice of 26 February 2026 states that section 36 now charges 25 per cent on chargeable income up to GY$3,360,000 and that section 36A - a section which does not exist anywhere in the published Chapter - charges 35 per cent on the balance, with a personal deduction of GY$1,680,000, all from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Anyone who computes a Guyanese tax bill from the statute as published will be out by a wide margin.
And the agency contradicts itself
The Revenue Authority publishes two sets of figures at the same time. Its standing "Rates & Calculations" page, in the section of the site for employers, still carries the position from 1 January 2024: a monthly free pay of GY$100,000, an annual allowance of GY$1,200,000, 28 per cent up to GY$2,400,000 and 40 per cent above. Its news notice of 26 February 2026 carries the 2026 position. Both were live on the same day. The news notice is the later and the more specific, and it names the amending Act; the rates page says on its face that it speaks from January 2024. Where they differ, the notice is the one to follow, and the fact that a revenue authority is running two tariffs on one website is itself worth knowing before relying on either.
Country-level policy
Guyana's statute book is published under the Law Revision Act, which establishes a Law Revision Commission chaired by the Attorney-General, lets it publish in loose-leaf or any other form it determines, and makes every authorised page bear the number of the Law Revision Order that put it there. Section 9 then says those pages are, in all courts and for all purposes, the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The authority is therefore the L.R.O. number printed at the foot of every page, and on mola.gov.gy two different numbers are in circulation. The first three volumes carry L.R.O. 1/2022; everything from volume four onwards carries L.R.O. 1/2012, which the Attorney General told the National Assembly in June 2026 shows the law as it stood on 31 December 2012. Immigration, citizenship, aliens, the CARICOM Acts, income tax, customs and road traffic are all in the older half.
What applies to you
Nothing changes for a citizen of Saint Kitts and Nevis
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«resides in Guyana for more than 183
days in the year;»Known to be out of date. Section 20(a), section 36, section 36A, section 8 and section 60(1)(a) were all amended by the Income Tax (Amendment) Act No. 3 of 2026 with effect from 1 January 2026, and none of those amendments appears in this text. Section 36A does not appear in it at all.
About this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
«resides permanently or being in
Guyana intends to reside
permanently in Guyana except for
such temporary absences as to the
Commissioner-General may seem
reasonable and not inconsistent
with the claim of such individual to
be resident in Guyana; or»Known to be out of date. Section 20(a), section 36, section 36A, section 8 and section 60(1)(a) were all amended by the Income Tax (Amendment) Act No. 3 of 2026 with effect from 1 January 2026, and none of those amendments appears in this text. Section 36A does not appear in it at all.
About this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
«to a body of persons means anybody of
persons the control and management of
whose business are exercised in Guyana;»Known to be out of date. Section 20(a), section 36, section 36A, section 8 and section 60(1)(a) were all amended by the Income Tax (Amendment) Act No. 3 of 2026 with effect from 1 January 2026, and none of those amendments appears in this text. Section 36A does not appear in it at all.
About this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
«5. Income tax, subject to this Act, shall be payable at
Income Tax. the rate or rates herein specified for each year of the
[6 of 1947
assessment upon the income of any person accruing in or
18 of 1951
42 of 1952 derived from Guyana or elsewhere, and whether received in
1 of 1962 Guyana or not, i»Known to be out of date. Section 20(a), section 36, section 36A, section 8 and section 60(1)(a) were all amended by the Income Tax (Amendment) Act No. 3 of 2026 with effect from 1 January 2026, and none of those amendments appears in this text. Section 36A does not appear in it at all.
The words set off on their own lines inside this quotation are the section's marginal note and the amending-Act references, which the publisher prints down the left-hand edge of the page; the extraction places them inline. The charging words are "accruing in or derived from Guyana or elsewhere, and whether received in Guyana or not", which is a worldwide charge before the proviso.
Read it at the sourceAbout this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
«Provided that in the case of income arising outside
Guyana which is earned income, or which arises to a person
who is not ordinarily resident in Guyana or not domiciled
therein, the tax shall be payable on the amount received in
Guyana.»Known to be out of date. Section 20(a), section 36, section 36A, section 8 and section 60(1)(a) were all amended by the Income Tax (Amendment) Act No. 3 of 2026 with effect from 1 January 2026, and none of those amendments appears in this text. Section 36A does not appear in it at all.
Two separate carve-outs in one sentence. The first is about the kind of income - foreign earned income, which the Act's definition of "earned income" excludes salary or profits from a trade, business, profession or vocation. The second is about the person. Either is enough to put the income on a remittance basis.
Read it at the sourceAbout this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
«6. The gains or profits from any employment
Profits from
exercised in Guyana shall be deemed to be derived from»Known to be out of date. Section 20(a), section 36, section 36A, section 8 and section 60(1)(a) were all amended by the Income Tax (Amendment) Act No. 3 of 2026 with effect from 1 January 2026, and none of those amendments appears in this text. Section 36A does not appear in it at all.
The words set off on their own lines inside this quotation are the section's marginal note and the amending-Act references, which the publisher prints down the left-hand edge of the page; the extraction places them inline. The sentence completes after the page break as "Guyana whether the gains or profits from such employment are received in Guyana or not". It closes the obvious gap: work done in Guyana is taxed in Guyana regardless of where the salary is paid.
Read it at the sourceAbout this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
«The tax upon the chargeable income of every
[12 of 1973 person, other than a company, shall be at the rate of thirty
3 of 1982 three and one third per cent.»Known to be out of date. Section 20(a), section 36, section 36A, section 8 and section 60(1)(a) were all amended by the Income Tax (Amendment) Act No. 3 of 2026 with effect from 1 January 2026, and none of those amendments appears in this text. Section 36A does not appear in it at all.
The words set off on their own lines inside this quotation are the section's marginal note and the amending-Act references, which the publisher prints down the left-hand edge of the page; the extraction places them inline. This is the rate the published Chapter prints and it is not the rate in force. The Revenue Authority states that section 36 now charges 25 per cent up to GY$3,360,000 and that a section 36A, which does not appear in this Chapter at all, charges 35 per cent on the balance.
Read it at the sourceAbout this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
«8. A person acquires a new domicile in a country at a
new domicile. particular time if immediately before that time—»The words set off on their own lines inside this quotation are the section's marginal note and the amending-Act references, which the publisher prints down the left-hand edge of the page; the extraction places them inline. The four conditions that follow are that the person is not already domiciled there, is capable of having an independent domicile, is in that country, and intends to live indefinitely in that country.
Read it at the sourceAbout this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
«9. A new domicile acquired in accordance with
origin not to section 8 shall continue until a further new domicile is
revive.
acquired in accordance with that section; and the rule of
law known as the revival of domicile of origin whereby a»The words set off on their own lines inside this quotation are the section's marginal note and the amending-Act references, which the publisher prints down the left-hand edge of the page; the extraction places them inline. The sentence ends "person's domicile of origin revives upon his abandoning a domicile of choice is abolished". Guyana abolished the revival of the domicile of origin in 1988, which matters for the remittance limb: a person who has acquired a Guyanese domicile of choice does not recover a foreign domicile merely by leaving.
Read it at the sourceAbout this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
«4. (1) Every married person is capable of having an
wife's independent domicile: and the rule of law whereby
dependent
upon marriage a woman acquires her husband's
domicile.
domicile and is thereafter during the subsistence of the
marriage incapable of having any other domicile is abolished.»The words set off on their own lines inside this quotation are the section's marginal note and the amending-Act references, which the publisher prints down the left-hand edge of the page; the extraction places them inline.
Read it at the sourceAbout this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
«has been amended to increase the chargeable income from three million one hundred and twenty thousand dollars ($3,120,000) to **three million three hundred and sixty thousand dollars ($3,360,000) annually** **,** taxable at the rate of twenty-five percent (25%).»The asterisks are the capture's rendering of the publisher's bold. The notice names the amending instrument as the Income Tax (Amendment) Act No. 3 of 2026, effective 1 January 2026. We did not read that Act: it is not on the law portal, which still publishes the Chapter consolidated to 31 December 2012.
Read it at the sourceAbout this source
Administers income tax, customs and excise and the licensing of drivers in Guyana, and publishes the figures the statute book no longer carries: the income tax thresholds and rates in force, the tax exemption policy for re-migrants, settlers and returning students, and the rules for driving on a foreign licence. Its notices name the amending Acts and the regulations they rely on, which makes it the only practical bridge between the 2012 revised edition and the law now in force.
Standing: Applies the rule
Cannot be cited for: It contradicts itself. On 2026-10-06 its standing Rates and Calculations page published the position from 1 January 2024 - a GY$1,200,000 allowance, 28 per cent to GY$2,400,000 and 40 per cent above - while its own news notice of 26 February 2026 published a GY$1,680,000 allowance and 25 and 35 per cent from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Both pages were live together; the later, more specific notice is the one to follow and the rates page must not be cited for a current rate. It is an administering agency and not a publisher of instruments: the First Schedule to the Customs Act, the Excise Tax Regulations and the foreign driver's licence regulations of 2022 are all cited by it and none of them is reproduced anywhere we can read, so figures taken from it are the agency's statement of an instrument rather than the instrument. Its re-migrant policy quotes an older text of the Customs Act, naming the Comptroller where the consolidated Act says Commissioner-General.
We re-read it every 45 days. More about this source
«Section** 20 (a) of the Income Tax Act, Chapter 81:01 has been amended to increase the annual Personal Deduction to **one million, six hundred and eighty thousand dollars ($1,680,000)**»About this source
Administers income tax, customs and excise and the licensing of drivers in Guyana, and publishes the figures the statute book no longer carries: the income tax thresholds and rates in force, the tax exemption policy for re-migrants, settlers and returning students, and the rules for driving on a foreign licence. Its notices name the amending Acts and the regulations they rely on, which makes it the only practical bridge between the 2012 revised edition and the law now in force.
Standing: Applies the rule
Cannot be cited for: It contradicts itself. On 2026-10-06 its standing Rates and Calculations page published the position from 1 January 2024 - a GY$1,200,000 allowance, 28 per cent to GY$2,400,000 and 40 per cent above - while its own news notice of 26 February 2026 published a GY$1,680,000 allowance and 25 and 35 per cent from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Both pages were live together; the later, more specific notice is the one to follow and the rates page must not be cited for a current rate. It is an administering agency and not a publisher of instruments: the First Schedule to the Customs Act, the Excise Tax Regulations and the foreign driver's licence regulations of 2022 are all cited by it and none of them is reproduced anywhere we can read, so figures taken from it are the agency's statement of an instrument rather than the instrument. Its re-migrant policy quotes an older text of the Customs Act, naming the Comptroller where the consolidated Act says Commissioner-General.
We re-read it every 45 days. More about this source
«With effect from January 1, 2024, no deduction of Income Tax under the P.A.Y.E. System should be made from the remuneration of employees whose gross income per month is One Hundred Thousand Dollars ($100,000.00) or less.»The Revenue Authority's standing rates page, still showing the 2024 threshold and the 28 and 40 per cent rates, while the same agency's news notice of 26 February 2026 publishes different figures from 1 January 2026. Both pages were live on the same day.
Read it at the sourceAbout this source
Administers income tax, customs and excise and the licensing of drivers in Guyana, and publishes the figures the statute book no longer carries: the income tax thresholds and rates in force, the tax exemption policy for re-migrants, settlers and returning students, and the rules for driving on a foreign licence. Its notices name the amending Acts and the regulations they rely on, which makes it the only practical bridge between the 2012 revised edition and the law now in force.
Standing: Applies the rule
Cannot be cited for: It contradicts itself. On 2026-10-06 its standing Rates and Calculations page published the position from 1 January 2024 - a GY$1,200,000 allowance, 28 per cent to GY$2,400,000 and 40 per cent above - while its own news notice of 26 February 2026 published a GY$1,680,000 allowance and 25 and 35 per cent from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Both pages were live together; the later, more specific notice is the one to follow and the rates page must not be cited for a current rate. It is an administering agency and not a publisher of instruments: the First Schedule to the Customs Act, the Excise Tax Regulations and the foreign driver's licence regulations of 2022 are all cited by it and none of them is reproduced anywhere we can read, so figures taken from it are the agency's statement of an instrument rather than the instrument. Its re-migrant policy quotes an older text of the Customs Act, naming the Comptroller where the consolidated Act says Commissioner-General.
We re-read it every 45 days. More about this source
Practical notes
We did not read the Income Tax (Amendment) Act No. 3 of 2026. The law portal publishes the Chapter and not the amending Acts, and the 2026 Act was not among the chapters available. Every 2026 figure here is the Revenue Authority's statement of what that Act did, not a reading of the Act.
The Income Tax Act's own definition of "earned income" excludes salary or a share of profits from a trade, business, profession or vocation carried on by the person alone or in partnership. That narrows the first limb of the section 5 proviso considerably, and it is defined in section 2 rather than in the proviso where it is used.
Guyana taxes individuals on chargeable income after a personal deduction, and the National Insurance contribution is deductible. Nothing here covers capital gains tax, property tax or the corporation tax, which are separate Chapters we did not read.
This record rests on sections 2, 5, 6 and 36 of the Income Tax Act, Chapter 81:01, consolidated to 31 December 2012, the whole of the Domicile Reform Act, Chapter 14:06, section 2 of the Immigration Act, and two pages published by the Guyana Revenue Authority.
- consolidatesIncome Tax Act, Chapter 81:01
Ministry of Legal Affairs and Attorney General's Chambers, Guyana · consolidated to 2012-12-31
About this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
- consolidatesDomicile Reform Act, Chapter 14:06
Ministry of Legal Affairs and Attorney General's Chambers, Guyana · consolidated to 2012-12-31
About this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
- consolidatesImmigration Act, Chapter 14:02 of the Laws of Guyana
Ministry of Legal Affairs and Attorney General's Chambers, Guyana · consolidated to 2012-12-31
Known to be out of date. The last amendment worked into this Chapter predates 2013. Guyana completed a revision to 31 December 2022 which the Attorney General laid before the National Assembly in June 2026, and the law portal has not yet replaced this Chapter with it.
About this source
Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.
Standing: Maintains the text in force
Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.
We re-read it every 60 days. More about this source
- administersNotice to Employers, Employees & Self-Employed Persons: revised personal allowance and deductions for income tax 2026
Guyana Revenue Authority
About this source
Administers income tax, customs and excise and the licensing of drivers in Guyana, and publishes the figures the statute book no longer carries: the income tax thresholds and rates in force, the tax exemption policy for re-migrants, settlers and returning students, and the rules for driving on a foreign licence. Its notices name the amending Acts and the regulations they rely on, which makes it the only practical bridge between the 2012 revised edition and the law now in force.
Standing: Applies the rule
Cannot be cited for: It contradicts itself. On 2026-10-06 its standing Rates and Calculations page published the position from 1 January 2024 - a GY$1,200,000 allowance, 28 per cent to GY$2,400,000 and 40 per cent above - while its own news notice of 26 February 2026 published a GY$1,680,000 allowance and 25 and 35 per cent from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Both pages were live together; the later, more specific notice is the one to follow and the rates page must not be cited for a current rate. It is an administering agency and not a publisher of instruments: the First Schedule to the Customs Act, the Excise Tax Regulations and the foreign driver's licence regulations of 2022 are all cited by it and none of them is reproduced anywhere we can read, so figures taken from it are the agency's statement of an instrument rather than the instrument. Its re-migrant policy quotes an older text of the Customs Act, naming the Comptroller where the consolidated Act says Commissioner-General.
We re-read it every 45 days. More about this source
- administersRates & Calculations
Guyana Revenue Authority
About this source
Administers income tax, customs and excise and the licensing of drivers in Guyana, and publishes the figures the statute book no longer carries: the income tax thresholds and rates in force, the tax exemption policy for re-migrants, settlers and returning students, and the rules for driving on a foreign licence. Its notices name the amending Acts and the regulations they rely on, which makes it the only practical bridge between the 2012 revised edition and the law now in force.
Standing: Applies the rule
Cannot be cited for: It contradicts itself. On 2026-10-06 its standing Rates and Calculations page published the position from 1 January 2024 - a GY$1,200,000 allowance, 28 per cent to GY$2,400,000 and 40 per cent above - while its own news notice of 26 February 2026 published a GY$1,680,000 allowance and 25 and 35 per cent from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Both pages were live together; the later, more specific notice is the one to follow and the rates page must not be cited for a current rate. It is an administering agency and not a publisher of instruments: the First Schedule to the Customs Act, the Excise Tax Regulations and the foreign driver's licence regulations of 2022 are all cited by it and none of them is reproduced anywhere we can read, so figures taken from it are the agency's statement of an instrument rather than the instrument. Its re-migrant policy quotes an older text of the Customs Act, naming the Comptroller where the consolidated Act says Commissioner-General.
We re-read it every 45 days. More about this source