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Guyana Salary Calculator 2026 - PAYE + NIS

Free Guyana salary calculator (2026): estimate take-home pay for employees and the self-employed. PAYE 25/35% with the GYD 140,000/month allowance (greater of that or 1/3), plus NIS. Educational, not tax advice.

Methodology & sources

Methodology - Guyana (2026)

Educational model - not a GRA assessment, not a tax return, not tax advice. Currency GYD (G$).

Employee (PAYE + NIS)

  • The personal allowance is the greater of GYD 140,000/month (1,680,000/year, raised in the 2026 budget) or one-third of income. The 1/3 rule only wins above ~GYD 420,000/month.
  • Chargeable income = gross - NIS - personal allowance. PAYE = 25% on chargeable income up to GYD 280,000/month (3,360,000/year), 35% on the excess.
  • NIS employee 5.6% of insurable earnings, capped at GYD 280,000/month (max GYD 15,680); employer 8.4%. NIS is deductible for income tax.
  • Out of scope: the child allowance (GYD 10,000/month per child), medical/life-insurance relief, and the second-job / overtime first-50,000 reliefs.

Sources: Guyana Revenue Authority (GRA), PwC - Guyana individual taxes.

Self-employed (sole trader)

  • Self-employed individuals use the same personal allowance (greater of GYD 1,680,000/year or one-third of income) and the same 25%/35% bands on net income (gross receipts minus allowable expenses).
  • Self-employed NIS is 12.5% of declared income, capped at GYD 3,360,000/year, and is deductible for income tax.

National Insurance Scheme - self-employed.