Are you an Employee?

Employees earning an income, whether in excess of or below $780,000 annually, or $65,000 per month, for the year, must submit an Income Tax Return and pay outstanding taxes by April 30, in each year your taxes are being assessed. Further, if you are earning an income below the annual threshold of $780,000, you are still required to file an Income Tax Return.

There are two ways you can file your Individual Income Tax Return:

  • eServices

    Before submitting your Return electronically, you must have an eServices account (check out the video above for more details). To submit a Return, simply login to your account and, via the “Returns” menu, select the “File a Return” option. Proceed to fill out the Return details and complete the submission process. Remember to upload the relevant documents (e.g. your 7B slip), before selecting the submit option. The system will then provide you with a status of the submission upon submission. As your return is processed, you will receive notifications via email and your eServices dashboard.

    Note: If the Return is submitted electronically via the eServices, a manual (paper) submission is not required. However, please ensure that all the required supporting documents e.g. 7B Slip are uploaded as part of the submission.

  • Manual Filing

    If your employer provided you with your 2021 Income Tax Return already filled in, review it. If any changes need to be made, download the Income Tax Return Form (pdf at top right of page) and make the changes. Print the Return, sign it, and drop it in at one of GRA’s locations. Ensure that you also attach your 7B slip.

    If your employer did not provide you with your Income Tax Return, then download the form, fill it, print and sign it, and drop it in at one of GRA’s locations. Ensure that you also attach your 7B slip.

    If you worked at multiple places during 2020, you only need to fill out one Return. Ensure that you include all your income in the one Return and attach all the 7B slips to it.

    Note: Your employment has been affected due to an accident, disability, overseas training, etc, you are required to bring this information to the attention of the Commissioner-General by way of a letter. All taxpayer details such as Name, Address, TIN, previous employer, and period(s) worked, should be addressed in the said letter.

    Further to the above, individual taxpayers with multiple employers must note that the statutory deduction or free pay of G$780,000, should only be deducted by the primary Employer. As such, it is imperative to note that the deductions are not allowed on each income earned  but provides for each individual to be allowed a deduction of $780,000 for each year. Therefore, the Employee should ensure that the Secondary Employer does not deduct free-pay during the earning period, as you will be held accountable for any over-deductions incurred.

Are you Self-Employed? Do you have your own business?

There are two ways you can file your Individual Income Tax Return:

  • eServices

    Before submitting your Return electronically, you must have an eServices account. To submit a Return, simply login to your account and, via the “Submit Return” option, fill in the Return details, upload the relevant documents, and then submit. The system will then provide you with a status of the submission upon submission. As your return is processed, you will receive notifications via email until the assessment process is complete.

    Note: If the Return is submitted electronically via the eServices, a manual (paper) submission is not required. However, please ensure that all the required supporting documents are uploaded as part of the submission.

  • Manual Filing

    Download and fill in the Income Tax Return form. Print and sign it, and drop it in at one of GRA’s locations. Ensure that you also attach all the necessary supporting documents, for example, Profit and Loss statement. Balance Sheet, Income, and Expenditure Statement.

Are you an employee and self-employed? Do you work for someone and earn additional income?

There are two ways you can file your Individual Income Tax Return:

  • eServices

    Before submitting your Return electronically, you must have an eServices account. To submit a Return, simply login to your account and, via the Create eServices Form, navigate to Individual Income Tax Return. Fill in the Return, upload the relevant documents, and then submit. You will receive an email once the Return was successfully submitted to the GRA.

    Note: If the Return is submitted electronically via the eServices, a manual (paper) submission is not required. However, please ensure that all the required supporting documents are uploaded as part of the submission.

  • Manual Filing

    If you are employed and self-employed, collect your Income Tax Return from your employer, then download the Return and add in the additional income. If your employer did not provide you with the Return, download the Return (pdf at the top right of page) and fill in both your employed and self-employed incomes. Print the Return, sign it, and drop it in at one of GRA’s locations. Ensure that you also attach all the necessary supporting documents, for example, Profit and Loss Statement, Balance Sheet, Income and Expenditure Statement.

    If you worked at multiple places during 2020, you only need to fill in one Return. Ensure that you include all your income in the one Return and attach all the 7B slips to it.

Is your income below the annual threshold of $780,000, if so, you are still required to file a Tax Return. 

There are two ways you can file your Individual Income Tax Return:

  • eServices

    Before submitting your Return electronically, you must have an eServices account. To submit a Return, simply login to your account and, via the “Submit Return” option, fill in the Return details, upload the relevant documents, and then submit. The system will then provide you with a status of the submission upon submission. As your return is processed, you will receive notifications via email until the assessment process is complete.

    Note: If the Return is submitted electronically via the eServices, a manual (paper) submission is not required. However, please ensure that all the required supporting documents e.g. 7B Slip are uploaded as part of the submission.

  • Manual Filing

    Download and fill in the Individual Income Tax form (pdf at the top right of page). Print and sign it, and drop it in at one of GRA’s locations.

For assistance with your Income Tax calculations, use our Income Tax Calculator

You may also refer to the Optimal Resources section of the Optimal Site, within the “How To” Section for a video on how to use the Taxpayer Registration form (found at the top right of this page) to update your information.