Important Message

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  
Individual TIN Application  
Company TIN Application
Instructional Video - How to download fillable forms
Additional forms can be accessed here:
Tax Exemption, Processing & Verification
Customs & Trade Administration
Employers' Submission
Individual Income Tax Return - Bulk PDF Generator

Introduction to eServices

YA 2019 filing for Employers 

YA 2019 filing for Companies

YA 2019 filing for Individuals

YI 2019  Payroll  Guidelines


Prior to submitting your fillable or printable forms, please ensure you check the GRA’s website for the most recent or updated version of said forms which are available for download and use.

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 Guyana Revenue Authority's AEOI  Portal which can be accessed via the link

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

Latest News

  • Un-licenced Bars and Rum Shops

    The Guyana Revenue Authority has observed an increase in the number of bars/liquor shops selling alcohol without licence. The Authority would like to remind owners that the practice is illegal in accordance with Section 79 of the Intoxicating Liquor Licencing Act...

    Read More

  • List of Services available at Bartica Integrated Tax Office

    The Guyana Revenue Authority's Bartica Office is now offereing a plethora of services, including Tax Advisory Services, lodgment of tax returns, issuance of trade & miscellaneous licences, among others.

    Read More

  • Drivers in outlying Regions NOT required to visit Georgetown for licence applications / renewals

    The Guyana Revenue Authority (GRA) has noted reports in the press about drivers on the Essequibo Coast experiencing “delays in licence renewals” and being forced to “travel to Georgetown to access GRA service”.
    The Authority has recognised that persons in the outlying regions sometimes are inconvenienced when there is a need to conduct business with the GRA or in order to be tax compliant. Accordingly, we have been investigating ways to address this and to lessen the burden on taxpayers to voluntarily comply with the tax laws of Guyana.
    Read More

  • new cota

    6th COTA Essay Competition

    The Guyana Revenue Authority (GRA) invites students between the ages of 14-16 to participate in the 6th Caribbean Organisation of Tax Administrators (COTA) Essay Competition.

    Topic - "Digitilization: Moving today's tax administration beyond the twenty-first century."

    Terms & Conditions


    The GRA is advising Public Officers that effective January 1, 2019 the following reduction in the excise rates on motor vehicles (under four years/New) for eligible public officers, became applicable:

    Read More


    Motor vehicles designed for use by differently-abled persons will be EXEMPT from Excise Tax with effect from January 1, 2019.

    Additionally, if a motor vehicle has been or will be converted for use by a differently-abled person, to the satisfaction of the Commissioner-General, it will also be EXEMPT from the payment of Excise Tax.

    Read More


    Effective January 1, 2019, Individuals, Companies, Non-Governmental Organisations, or any individual or company, applying for a re-print of TIN Certifi¬cate will be required to pay the following:

    Re-print of Certificate: $ 2,000.

    Read More

Departing Passengers - Information

In order to make it convenient for citizens/tourists leaving Guyana, via aircraft or other means, the Guyana Revenue Authority (GRA) has provided below, guidance on Travel Tax, goods to be exported (personal and trade/business), (prohibited and restricted exports and foreign currency taken out of Guyana.)

Travel Tax

In accordance with Section 56 (2) of the Tax Act, Chapter 80:01 every traveler is required to pay Travel Tax, commonly known as Departure Tax, every time he/she leaves Guyana for any place outside Guyana. After check-in, the passenger can purchase a Travel Tax/Departure Tax ticket from the Guyana Revenue Authority (GRA) booth at the Cheddi Jagan International Airport (CJIA) prior to entering the Immigration area. A fee of four thousand Guyana dollars ($4,000 GYD) or its equivalent in US Dollars, Canadian Dollars or UK Pound Sterling, is collected at the Cheddi Jagan International Airport (CJIA).  The four thousand Guyana dollars ($4,000 GYD) consists of twenty-five hundred Guyana dollars ($2500 GYD) Travel Tax and fifteen hundred Guyana dollars ($1500 GYD) Airport Security fee.  The twenty-five hundred Guyana dollars ($2500 GYD) Travel Tax is in accordance with Section (2) of the Travel Tax (Amendment) Regulations 1998.

However, at the Ogle International, Airport Travel Tax is twenty five hundred Guyana dollars ($2500 GYD) in accordance with Section (2) of the Travel Tax (Amendment) Regulations 1998 and there is no Airport fee attached.  It must be noted that only cash is accepted at the Airport, Debit Cards and Credit Cards are not accepted.  Also, any exchange of currency is based on the exchange rate(s) as published by the GRA.

Persons Eligible for Remission of Travel Tax

Subject to Section 56(3) of Tax Act the following persons are not required to pay Travel  Tax:

  1. The President, his wife and children under the age of twenty-one years (21 yrs);
  2. The official representatives of the Government of any country, their wives and their children under the age of twenty-one years (21 yrs);
  3. The official representatives of the United Nations organisation of any organisation established under its authority, their wives and children under the age of twenty-one years (21 yrs);
  4. the master, pilot, or an officer or any other member of the staff or crew, of a ship or aircraft on any occasion on which he leaves Guyana by that ship or aircraft, as the case may be;
  5. any person travelling in the performance of his duty as a member of any naval, military or air force raised in Guyana under any law or present in Guyana pursuant to any agreement to which the Government of Guyana is a party;
  6. in-transit passengers remaining in Guyana for a period not exceeding forty eight hours (48 hrs);
  7. any child under the age of seven (7) years.
  8. any traveller by ship whose voyage will not entail travelling by sea;
  9. any person prescribed (by regulations) or belonging to any prescribed category of person (as by regulations);

Note: In order to obtain the exemption persons listed above, except those listed at (d) and (e), are required to make a written application to the Tax Exemption Processing and Verification Division, Guyana Revenue Authority, 357 Lamaha and East Streets, Georgetown and submit the following documents (where applicable):

  1. Letter from Embassy or Consulate (Diplomats)
  2. Letter from Charitable Organisation or Sports Organisation *
  3. Letter from Ministry/Organisation, if traveling in an official delegation (sports, education etc)
  4. Letter from Office of the President

*Must be an approved charitable organisation registered under the Friendly Society Act, Chapter 36:04.


Children under the age of seven (7) years old are not required to pay Travel/Departure Tax.

In-Transit Passengers

Persons whose final destination is not Guyana but who intend to stay in Guyana for a period not exceeding forty eight hours (48 hrs) whilst en route to their final destination are not required to pay Travel/ Departure Tax.

Travel Voucher Tax

Travel Voucher Tax is charged and levied on every travel ticket and is calculated on the fare of the journey from Guyana, pursuant to Section 3 of the Travel Voucher Tax Act, Chapter 80:09.
The tax is collected by the carrier or charter service that issues the ticket. It is the responsibility of the carrier to remit the tax collected to the Guyana Revenue Authority in accordance with the provisions of the Travel Voucher Tax Act.

Persons Eligible for Remission of Travel Voucher Tax

All persons who are exempt from the payment of Travel Tax under Section 57 of the Tax Act, except children under seven years old, are eligible for exemption from payment of Travel Voucher Tax on the cost of his/her travel ticket. However, in order to obtain the exemption, persons who qualify are required to submit the following documents to the Tax Exemption Processing and Verification Division, Guyana Revenue Authority, 357 Lamaha and East Streets, Georgetown:

  1. Written application
  2. Letter from Embassy or Consulate (Diplomats)
  3. Letter from Defence Force, Police Force or Fire Service, if for military reasons
  4. Letter from relevant Ministry or Organisation, if traveling as part of a delegation (sports, education etc)
  5. Letter from relevant Ministry/Organisation e.g. Ministry of Health, for persons traveling for health reasons etc.

Goods Taken Out of Guyana

Personal Effects

Personal items taken abroad, such as worn clothing etc., may be taken out of Guyana (exported) free of Customs Duty and taxes. Dutiable items such as household articles, furnishing and other equipment (parts etc) may also be exported from Guyana without the payment of duties provided that they will not be altered or repaired while abroad.

Exchange Rates

Effective March 1, 2019 :-
CountryGuyana Dollar
European Union237.42
Eastern Caribbean77.22
Trinidad & Tobago30.91
United Kingdom277.33
United States of America208.50

Click here for more Rates


 queryHave a Tax Query?

Call Our Tax Advisory Services
227-6060 extensions: 1201-1204
Report Tax Fraud

 Tax fraud Law Enforcement and
         Investigation Division

Tel# 227-6060 Ext 3200-3208