Gy Vat Gst

---
name: gy-vat-gst
description: "Source-cited draft: vat / gst for Guyana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/gy-vat-gst"
  jurisdiction: "GY"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Guyana VAT / GST

## VAT rates and registration

- **Standard VAT rate** — 14 percent  _(Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))_
- **Zero rate** — 0 percent (On specified supplies (e.g. exports and certain basic items))  _(Value-Added Tax Act 2005 — Schedule of zero-rated supplies (https://gra.gov.gy/vat-registration/))_
- **Exempt supplies** — Certain supplies are exempt (no VAT charged, no input credit) — e.g. specified financial, education, medical and residential supplies (approx — confirm)  _(Value-Added Tax Act 2005 — Schedule of exempt supplies (https://taxsummaries.pwc.com/guyana/corporate/other-taxes))_
- **Compulsory registration threshold** — 15000000 GYD (Of taxable activity over 12 months (or expected to exceed within a shorter period))  _(Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))_
- **Voluntary registration** — Available to persons below the G$15,000,000 threshold  _(Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))_
- **Filing frequency** — Monthly — VAT return and payment due by the 21st day of the month following the tax period  _(Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))_
- **Input tax credit** — Registered persons may credit VAT paid on business inputs against output VAT (subject to documentation and exclusions) (approx — confirm)  _(Value-Added Tax Act 2005 (https://taxdo.com/resources/blog/post/guyana-vat-act-guide-global-businesses))_
- **Reverse charge on imported services** — Recipients of certain imported services must self-account for VAT (reverse charge) where the supplier is non-resident (approx — confirm)  _(Value-Added Tax Act 2005 (https://taxdo.com/resources/blog/post/guyana-vat-act-guide-global-businesses))_
- **VAT on imports** — 14 percent (VAT charged on the value of imported goods at the point of entry (in addition to applicable duties) (approx — confirm))  _(Value-Added Tax Act 2005 (https://gra.gov.gy/vat-registration/))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gy-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gy-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.