Guyana’s tourism industry is a substantial foreign exchange earner and a source of employment. Diverse individuals, agencies and interest groups have expressed eager interest in our sustainable tourism product. This booklet was done with the general intention to support the tourism industry so that its true potential and benefits are realized.

The information provided in this booklet defines the beneficiaries of tax concessions and the level of tax concessions which are available to the various categories of stakeholders. It is the fervent hope of the Authority that the information contained in this booklet gives clarity on the statutes, rules and procedures which would apply to the grant of tax exemptions to the tourism sector.

This guide is not a substitute for the Law. In case of any inadvertent conflict the Law shall prevail.