|FATCA Reporting Portal|
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 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.)
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).Â 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.Â 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.Â It must be noted that only cash is accepted at the Airport, Debit Cards and Credit Cards are not accepted.Â 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:
- The President, his wife and children under the age of twenty-one years (21 yrs);
- The official representatives of the Government of any country, their wives and their children under the age of twenty-one years (21 yrs);
- 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);
- 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;
- 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;
- in-transit passengers remaining in Guyana for a period not exceeding forty eight hours (48 hrs);
- any child under the age of seven (7) years.
- any traveller by ship whose voyage will not entail travelling by sea;
- 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):
- Letter from Embassy or Consulate (Diplomats)
- Letter from Charitable Organisation or Sports Organisation *
- Letter from Ministry/Organisation, if traveling in an official delegation (sports, education etc)
- 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.
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:
- 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.
Goods Taken Out of Guyana
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.