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Download your Fillable Returns and Forms here:
- Corporation Tax Return
- Individual Income Tax Return
- Motor Vehicle Transfer 
- Premium Tax
- VAT Return
- Withholding Tax
- Individual Property Tax Return
- Company Property Tax Return 
- Tax Exemption Application 
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Additional forms can be accessed here:
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- Individual Income Tax Return -Bulk PDF Generator

2018 filing for Employers

2018 filing for Companies

2018 filing for Individuals

 


Financial Institutions with accounts held by US Citizens must report to the Guyana Revenue Authority

The Guyana Revenue Authority (GRA) is mandated under the Foreign Accounts Tax Compliance Act (FATCA) to report accounts of United States (US) citizens to the US Internal Revenue Service (US-IRS) on an annual basis.

In fulfilling this obligation, Financial Institutions (FIs) with accounts held by US citizens are required to report such information to the GRA, the designated Competent Authority. Reporting must be done through the FATCA Reporting Portal which can be accessed via the link https://ides.gra.gov.gy/FATCAPortal/.

For assistance on accessing the portal, contact our Information Technology Department on 227-6060 extension 5601.

 

Latest News



  •  
    Tax Exemptions on LPG Vehicles & Refilling Stations
    EXCISE TAX has been EXEMPT from motor vehicles principally designed to accommodate Liquefied Petroleum Gas (LPG). In accordance with Table A-19 of the Excise Tax Regulations these vehicles must have an engine capacity not exceeding 2000 cc and not exceeding four years old.
    Read More



  •  
    NO VAT to be charged on Educational Services
    Private educational services are EXEMPT from the payment of Value-Added Tax (VAT)...
    Read More



  •  
    Notice to Tributors
    The Guyana Revenue Authority advises that the tributors tax has been reduced from twenty percent (20%) to ten percent (10%) effective January 1, 2018..
    Read More



  •  
    Tax Exemptions on motor vehicles for Public Transportation
    Coaches, buses and mini-buses with a seating capacity exceeding 21 persons but not exceeding 29 persons depending on the age of the vehicle...
    Read More



  •  
    Tax-Free vacation allowance for private sector employees
    Vacation allowance is exempt from tax provided that it can be proven to the satisfaction of the Commissioner-General that the allowance has been expended for the purpose to which it has been given. The entitlement will be allowed up to a maximum of one month of the employee’s base salary.
    Read More

  • E services launched
     
    Filing of Tax Returns made easier - GRA launches E-services
    The Guyana Revenue Authority (GRA) launched some of its long awaited electronic services (eServices) platform to enable individual taxpayers and companies to submit tax returns with the click of a button.
    Read More

DRIVING IN GUYANA - Information


In order to make it convenient for tourists to obtain a Driver's Permit, the Guyana Revenue Authority (GRA) has put relevant facilities in place at the Cheddi Jagan International Airport (CJIA) for travelers to access.

VEHICLES REGISTERED IN GUYANA

Any tourist wishing to drive a locally registered motor vehicle on the roadways of Guyana must obtain a Driver's Permit issued by the Licence Revenue Office of the Guyana Revenue Authority. The tourist must do the following:

  1. - Provide the Licencing Officer with a valid Driver's Licence (from their country of origin).
  2. - Provide details of their local address while in Guyana.
  3. Answer any question that the Officer may have in relation to his/her stay in Guyana and reason for requiring the permit.

Note:  (1)Once issued, a Driver's Permit is valid for one (1) month.

(2)Foreign nationals who are desirous of driving in Guyana must obtain a Driver's Permit and are required to make the application in person, since applications cannot be made via e-mail.

If you are unable to obtain your Driver/s Permit at the CJIA, kindly visitthe Excise Licencing and Motor Vehicle Registration Office (known as the Licence Revenue Office) located at Smythe and Princess Streets, Werk-en-Rust, Georgetown to process your request for aDriver's Permit. See requirements for driving motor vehicles registered in Suriname and Brazil below.

VEHICLES REGISTERED IN BRAZIL

 

  1. Driving in Lethem

The Lethem area is a Freeport zone. Therefore, visitors entering Guyana from Brazil, via the Takatu Bridge, with a motor vehicle which was registered in Brazil can now drive that motor vehicle in the Lethem area without having to obtain a temporary importation document provided that their in Guyana does not exceed seventy-two hours (72 hours).


Note:Vehicles registered in Brazil cannot leave the Lethem area during or after the 72 hour period without obtaining the appropriate Guyana Revenue Authority documentation.

  1. Driving outside of Lethem

Visitors using a motor vehicle which was registered in Brazil or any other country (which has an International Road Transportation Agreement with Guyana) who wish to leave the Lethem area and visit Georgetown or any other part of Guyana must obtain a Temporary Importation of Vehicle and Free Driver's Licence.

If you are in the Lethem area and need to obtain a Temporary Importation of Vehicle and Free Driver's Licence please visit the Guyana Revenue Authority's Integrated Office which is located in the Multipurpose Complex, Lethem, Region 9. When making your application you will be required to submit the following documents:

(1) Motor Vehicle Registration;

(2) Driver's Licence;

(3) Motor Vehicle Insurance; which can be obtained from one of two (2) Insurance companies located in Lethem; and

(4) A valid Form of Identification, either a Passport or National Identification Card.

(5) An International Travel Document for the motor vehicle (to be submitted by all foreign nationals except Brazilian nationals).

NOTE:

(1) Once issued, a Temporary Importation of Vehicle and Free Driver's Licence is only valid of for fourteen (14) days.

(2) If the motor vehicle remains in Guyana after the approved 14 day period the GRA can take possession of the motor vehicle and impose duties and taxes in accordance with the tax laws of Guyana. Failure to pay the duties and taxes will result in the motor vehicle being forfeited to the GRA.

(3) In cases of emergency, where you may need to utilize your motor vehicle in Guyana in excess of the approved timeframe, the owner/driver of the motor vehicle may seek an extension from the Commissioner-General, GRA. To do so, you must visit the nearest GRA office.

For more information on how to obtain a Temporary Importation of Motor Vehicle and Free Driver's Licence whilst in Lethem, kindly contact GRA's Lethem Branch Office on telephone numbers 592-772-2257 or 592-772-2258.

VEHICLES REGISTERED IN SURINAME

Residents or nationals of Suriname entering Guyana from Suriname, via the Moleson Creek port of entry, with a motor vehicle which was registered in Suriname will be allowed to drive that motor vehicle in Guyana for a period not exceeding 14 days provided that they obtain a Certificate of Temporary Import of Motor Vehicle from the Customs and Trade Administration, GRA.

The Certificate of Temporary Import of Motor Vehicle can be obtained from the GRA's Customs office which is situated adjacent to the Moleson Creek Ferry Stelling. The procedure for obtaining a Certificate of Temporary Import of Motor Vehicle is as follows:

  1. Complete an application form (in duplicate). The form costs two hundred Guyana dollars ($200 GYD) and can be uplifted at the port of entry.
  2. Submit application form and the following documents to the Customs Office:

(i) Motor Vehicle Registration;

(ii) Valid Driver's Licence;

(iii) Motor Vehicle Insurance which provides coverage for Guyana; and

(iv) A valid Form of Identification, either a Passport or National Identification Card.

(v)If the motor vehicle does not belong to the driver, then he/she must submit a notarized authorisation from the owner of the motor vehicle which authorizes the driver to utilize the motor vehicle in Guyana.

(iv) In cases where the Motor Vehicle Registration is being held by a bank in Suriname as security, a notarized authorization (in English) from the bank must be submitted indicating that permission has been granted for the vehicle to be removed from Suriname for a limited period.

NOTE:

1. Once issued, a Certificate of Temporary Import of Vehicle is only valid of for fourteen (14) days.

2.If the motor vehicle remains in Guyana after the approved 14 day period the GRA can take possession of the motor vehicle and impose duties and taxes in accordance with the tax laws of Guyana. Failure to pay the duties and taxes will result in the motor vehicle being forfeited to the GRA.

3. In cases of emergency, where you may need to utilize your motor vehicle in Guyana in excess of the approved timeframe, the owner/driver of the motor vehicle may seek an extension from the Commissioner-General, GRA. To do so, you must visit the nearest GRA office.

For more information on how to obtain a Certificate of Temporary Import of Motor Vehicle Importation when crossing the Guyana/Suriname border, kindly contact the Guyana Revenue Authority, Corriverton Branch Office, Corriverton, Berbice on telephone numbers 592-339-2818 or 592-339-2819.

Exchange Rates

Effective December 1, 2017 :-
CountryGuyana Dollar
European Union246.21
Eastern Caribbean76.48
Suriname27.76
Trinidad & Tobago30.66
United Kingdom279.55
United States of America206.50

Click here for more Rates

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227-6060 extensions: 1201-1204
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