VAT and computers, computer printers

The Guyana Revenue Authority (GRA) hereby advises that in accordance with the amendments to the Value-Added Tax (VAT) Act, the following which are linked to computers, computer parts, components and printers must be treated as exempt from VAT:


Supercomputer, Mainframe computer, Minicomputers (servers + clients), Microcomputers (desktops), Mobile computers-laptops, tablets, netbooks, ultra-portables, etc.


Motherboard, Motherboard internal battery, Notebook internal battery, Memory, Internal Hard drives, SSD Drive, Internal Power supply, Power cable, Floppy drive (End of life), internal CD/DVD-RW Drives and similar drives, Card readers (INTERNAL), Internal Cards (VGA, Wireless, SCSSI, Sound, Network etc.), Central Processing Unit (CPU), Cooling Fan, Internal cables (Power, Sata etc.) Software (Operating System, Applications, Anti-virus etc) once pre-installed on the system, Bluetooth card or adapter, Computer Case (Shell), Expansion card


Monitors, Keyboard, Mouse, Webcam, Computer Speakers, Computer Headphones (w/audio), Mouse pads, Notebook carrying case when presented with the notebook, Memory card, Notebook Power Adapters                       

Please note that only Inkjet computer printers for personal use will be treated as VAT exempt, whether multifunctional or not. ALL other types of printers including laser, dot matrix etc., whether multi-functional or not and all printer or toner cartridges or inks attract 14% VAT.         

Godfrey Statia
Commissioner -General
Guyana Revenue Authority