• 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.

  • Travel Voucher Tax Remissions

    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.

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

    Who needs to submit this Return?
    1. Any proprietor or undertaker of a business or enterprise which includes transporting passengers by ship or aircraft from Guyana to any place outside of Guyana.
    2. The Agent in Guyana of any carrier referred to above whether such proprietor undertaker or agent is an individual or a body of persons corporate or unincorporated.
    3. Any person who sells or otherwise disposes for the benefit of persons in Guyana the available passenger seats in an aircraft engaged in a chartered flight.
    When and Where does this return need to be submitted?

    The monthly return is due on the 22nd of each month and is to be filed online.


    For air carriers submitting the electronic data, the submission process will be as follows:

    1. The air carrier or charterer will prepare the data in the prescribed format and upload same to GRA’s eServices using their online account or through a tax agent. A carrier or charterer should only submit one file per month.
    2. After uploading the file, the system will prompt you for any issues with the file. Please correct and upload again.  When all issues are resolved, then you can submit the return.

    Refer to the Travel Voucher Tax guide (pdf at top right of page) for more details on submission and the format of the file to be uploaded.