Corporation tax returns in Guyana

Corporation tax returns filed right, before 30 April.

Reviewed by the Oma Solutions accounting team · Updated 13 November 2026

Corporation Tax Returns at Oma Solutions, Accounting & Finance

About the service

Every company in Guyana files a corporation tax return with its financial statements by 30 April for the previous year, and pays tax in advance through quarterly instalments. Oma Solutions prepares the statements, the tax computation, and the return, and files it with GRA.

The computation starts from the accounting profit and adjusts it to the profit the law taxes: expenses that are not allowed are added back, capital allowances replace depreciation, and losses brought forward are applied within the limits. We explain each adjustment before anything is filed.

Ideal for

Private companies and branches of foreign companies
Commercial companies that need to check the 2% minimum tax
Companies with returns from earlier years still outstanding

How Oma Solutions helps you

We prepare the tax computation from your financial statements, file the return with GRA, and set up next year’s quarterly instalments.

1. We confirm your rate

We confirm the year and the company’s classification.
2. We prepare the statements

We prepare or review the statements.
3. We compute the tax

We prepare the computation and walk you through it.
4. We file & plan instalments

You approve, we file, and we set next year’s instalments.

What you get

Financial statements for the year, or a review of the ones you have
A corporation tax computation with every adjustment listed
The return filed with GRA, and a copy for your records
An instalment schedule for the coming year

The benefits to your business

A computation you can follow
Filed with GRA by 30 April
Know the tax before it is due
Instalments planned for the year ahead
One less deadline to chase

Corporation tax rules in Guyana

Rates: 25% for non-commercial companies, 40% for commercial companies, and 45% for telephone companies.
A commercial company earns at least 75% of its gross income from goods it did not manufacture, or works in banking, insurance, or telecommunications.
A commercial company pays at least 2% of turnover when that is more than the tax at 40% of profit.
Instalments are due on 15 March, 15 June, 15 September, and 15 December. The return and any balance are due by 30 April.
The 2026 Budget removed corporation tax for agriculture and agro-processing businesses, subject to conditions.

Sources: GRA rates and calculations, PwC: Guyana corporate tax

What we need from you

The company’s books or trial balance for the year
Fixed asset purchases and disposals
Instalments already paid, and last year’s return
Any GRA correspondence for the company

How pricing works

Recurring work such as bookkeeping, payroll, and monthly returns is quoted as a fixed monthly fee, based on the number of transactions, bank accounts, and employees. One-off work such as a catch-up, a year-end, or an annual tax return is quoted as a fixed fee once we have seen the records. The quotation lists what is included before any work starts.

Questions

When is the corporation tax return due?

By 30 April for the previous year of income, with the financial statements. Instalments for the current year fall on 15 March, 15 June, 15 September, and 15 December.

Is my company commercial or non-commercial?

It depends on where the income comes from. A company earning at least 75% of its gross income from trading goods it did not make is commercial and taxed at 40%. Manufacturers and service providers are generally taxed at 25%.

What is the 2% minimum tax?

A commercial company pays at least 2% of turnover when that is higher than tax at 40% of profit. The excess can be carried forward against later years, within the limits in the law.

Can you file returns for earlier years?

Yes. Outstanding years are prepared from the books, which may first need a catch-up, and filed in order.

Corporation tax returns in Guyana

How Oma Solutions helps you

1. We confirm your rate

2. We prepare the statements

3. We compute the tax

4. We file & plan instalments