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 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 Revnenue Authority's AEOI  Portal which can be accessed via the link https://ides.gra.gov.gy/.

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

Latest News

  • bid

     
    IFB: Supply & Delivery of Surveillance Cameras

    The Guyana Revenue Authority now invites sealed bids from eligible and prequalified bidders for Supply and Delivery of Surveillance Cameras & Equipment


    Read More

  • Strategic PlanningGive us your Feedback!

    The General Public is invited to give their comments on "Ways in which the GRA can improve its service delivery and encourage voluntary tax compliance".

    Click Here for more information.


  • Electronic Customs Declaration

    The Guyana Revenue Authority (GRA) wishes to notify importers and Licenced Customhouse Brokers that with the implementation of the e-SAD in ASYCUDA World and based on issues that often arise with the recognition of handwritten declarations, hand written declaration forms will no longer be accepted as of December 1, 2018.


    Read More



  • Description of Cargo to be Standardised

    The Guyana Revenue Authority in collaboration with the Shipping Association of Guyana have adopted the standard description of various cargo with abbreviations e.g. Crate (CRT), Pallet (PLT), Box/Carton & Bin Box (48*24*28) (BX/CTN).
    Consequently, all Importers, Shipping Agents & Consolidators are now required to use these to accurately describe imported cargo when using ASYCUDA World.

    To view the complete list of images with descriptions and abbreviations, Click Here




  •  
    Submitting Fake Forms of Identification

    The Guyana Revenue Authority (GRA) wishes to remind the general public that producing a fake form of identification (National Identification Card or any other legal document) to the agency is a serious offence and will be dealt with according to Law.

    Read More



  •  
    Avoid the Security Risk!

    The Guyana Revenue Authority (GRA) wishes to remind taxpayers that the Agency will not be accepting cash payments exceeding two million dollars ($2M).

    Taxpayers wishing to pay part by cheque and part by cash will be allowed to as long as the cash DOES NOT exceed $2M and is paid at the same time.

    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

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 November 1, 2018 :-
CountryGuyana Dollar
European Union236.23
Eastern Caribbean77.22
Suriname27.96
Trinidad & Tobago30.91
United Kingdom266.42
United States of America208.50

Click here for more Rates

Query

 query Have a Tax Query? 

Call Our Tax Hotline
227-6060 extensions: 1201-1204
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  Tax fraud Law Enforcement and
         Investigation Division

 Tel# 227-6060 Ext 3200-3208