Important Message

Download your Fillable Returns and Forms here:
Corporation Tax Return 
Individual Income Tax Return
Motor Vehicle Transfer  
Premium Tax 
VAT Return 
Withholding Tax
Individual Property Tax Return 
Company Property Tax Return  
Tax Exemption Application  
Individual TIN Application  
Company TIN Application
Instructional Video - How to download fillable forms
Additional forms can be accessed here:
Tax Exemption, Processing & Verification
Customs & Trade Administration
Employers' Submission
Individual Income Tax Return - Bulk PDF Generator

Introduction to eServices

YA 2019 filing for Employers 

YA 2019 filing for Companies

YA 2019 filing for Individuals

YI 2019  Payroll  Guidelines

REMINDER:

Prior to submitting your fillable or printable forms, please ensure you check the GRA’s website for the most recent or updated version of said forms which are available for download and use.

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 Revenue 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

  • Tax Specialist Carolita Edwards speaking to pupils of North Georgetown S copySTUDENTS BENEFITTING FROM FIRST-TIME TAX ADVICE AS GRA EMBARKS ON REGIONAL SCHOOL OUTREACH

    The Guyana Revenue Authority (GRA) has embarked on its first Regional School Campaign “School Tour” to raise awareness among youth about taxation and the functions of the Authority.

    Read More




  • GRA TACKLING FUEL SMUGGLING HEAD-ON, TAKES NO POLITICAL DIRECTIVES
    The Guyana Revenue Authority (GRA) wishes to respond and set the record straight to an article in the Kaiteur News of Sunday, February 10, 2019, attributed to the Honourable Bharrat Jagdeo, Leader of the Opposition titled “Jagdeo accuses GRA of encouraging fuel smuggling”.

    Read More




  • GRA NOTES FALSE ONLINE REPORT ON IMF OIL & GAS CONSULTANT

    The Guyana Revenue Authority (GRA) has observed an online media publication carrying unverifiable statements purportedly made by International Monetary Fund (IMF) Petroleum Taxation Consultant Alnoor Kassam under the caption, Guyana’s Oil Data All Over The Place – IMF Specialist… To initiate process with GRA for a more organized approach.

    Read More




  • PROCESSING OF DECLARATIONS IN ASUCYDA WORLD - TRAINING

    The Guyana Revenue Authority (GRA) has implemented ASYCUDA World (AW) Guyana. The main objective is to facilitate trade without compromising the Government’s revenue. In order to allow for a smooth transition from TRIPS to ASYCUDA World, the GRA hosted workshops to train individuals and companies on the submission and processing in ASYCUDA World.

    Read More



  • EDITOP 1 edited
    GRA Office in Mabaruma, Region 1 opens for business - Minsiter Jordan commissions facility

    In its thrust to take services offered in Georgetown to all Regions and to strengthen tax compliance, the Guyana Revenue Authority (GRA) officially opened a new Integrated Regional Tax Office (IRTO) in Mabaruma, Region One Barima/Waini on Monday, January 28, 2019.

    Read More




  • SALE OF WANT OF ENTRY MOTOR VEHICLES BY SEALED BIDS

    The Guyana Revenue Authority (GRA) is inviting sealed bids for the purchase of thirty-four (34) Want of Entry motor Vehicles on a ‘As Is, Where Is’ basis. Inspection by interested bidders will be facilitated daily commencing Monday, February 11, 2019 and concluding on Friday, February 15, 2019, during the hours of 09:00hrs to 15:00hrs.

    Read More




  • RELIEF FOR PUBLIC OFFICERS IMPORTING MOTOR VEHICLES

    The GRA is advising Public Officers that effective January 1, 2019 the following reduction in the excise rates on motor vehicles (under four years/New) for eligible public officers, became applicable:

    Read More




  • EXCISE RELIEF FOR DIFFERENTLY-ABLED PERSONS

    Motor vehicles designed for use by differently-abled persons will be EXEMPT from Excise Tax with effect from January 1, 2019.

    Additionally, if a motor vehicle has been or will be converted for use by a differently-abled person, to the satisfaction of the Commissioner-General, it will also be EXEMPT from the payment of Excise Tax.

    Read More




  • RE-PRINTING COST OF TIN CERTIFICATES REDUCED

    Effective January 1, 2019, Individuals, Companies, Non-Governmental Organisations, or any individual or company, applying for a re-print of TIN Certifi¬cate will be required to pay the following:

    Re-print of Certificate: $ 2,000.

    Read More

DRIVING IN GUYANA - Information


In order to make it convenient for tourists to obtain a Driver's Permit, the Guyana Revenue Authority (GRA) has put relevant facilities in place at the Cheddi Jagan International Airport (CJIA) for travelers to access.

VEHICLES REGISTERED IN GUYANA

Any tourist wishing to drive a locally registered motor vehicle on the roadways of Guyana must obtain a Driver's Permit issued by the Licence Revenue Office of the Guyana Revenue Authority. The tourist must do the following:

  1. - Provide the Licencing Officer with a valid Driver's Licence (from their country of origin).
  2. - Provide details of their local address while in Guyana.
  3. Answer any question that the Officer may have in relation to his/her stay in Guyana and reason for requiring the permit.

Note:  (1)Once issued, a Driver's Permit is valid for one (1) month.

(2)Foreign nationals who are desirous of driving in Guyana must obtain a Driver's Permit and are required to make the application in person, since applications cannot be made via e-mail.

If you are unable to obtain your Driver/s Permit at the CJIA, kindly visitthe Excise Licencing and Motor Vehicle Registration Office (known as the Licence Revenue Office) located at Smythe and Princess Streets, Werk-en-Rust, Georgetown to process your request for aDriver's Permit. See requirements for driving motor vehicles registered in Suriname and Brazil below.

VEHICLES REGISTERED IN BRAZIL

 

  1. Driving in Lethem

The Lethem area is a Freeport zone. Therefore, visitors entering Guyana from Brazil, via the Takatu Bridge, with a motor vehicle which was registered in Brazil can now drive that motor vehicle in the Lethem area without having to obtain a temporary importation document provided that their in Guyana does not exceed seventy-two hours (72 hours).


Note:Vehicles registered in Brazil cannot leave the Lethem area during or after the 72 hour period without obtaining the appropriate Guyana Revenue Authority documentation.

  1. Driving outside of Lethem

Visitors using a motor vehicle which was registered in Brazil or any other country (which has an International Road Transportation Agreement with Guyana) who wish to leave the Lethem area and visit Georgetown or any other part of Guyana must obtain a Temporary Importation of Vehicle and Free Driver's Licence.

If you are in the Lethem area and need to obtain a Temporary Importation of Vehicle and Free Driver's Licence please visit the Guyana Revenue Authority's Integrated Office which is located in the Multipurpose Complex, Lethem, Region 9. When making your application you will be required to submit the following documents:

(1) Motor Vehicle Registration;

(2) Driver's Licence;

(3) Motor Vehicle Insurance; which can be obtained from one of two (2) Insurance companies located in Lethem; and

(4) A valid Form of Identification, either a Passport or National Identification Card.

(5) An International Travel Document for the motor vehicle (to be submitted by all foreign nationals except Brazilian nationals).

NOTE:

(1) Once issued, a Temporary Importation of Vehicle and Free Driver's Licence is only valid of for fourteen (14) days.

(2) If the motor vehicle remains in Guyana after the approved 14 day period the GRA can take possession of the motor vehicle and impose duties and taxes in accordance with the tax laws of Guyana. Failure to pay the duties and taxes will result in the motor vehicle being forfeited to the GRA.

(3) In cases of emergency, where you may need to utilize your motor vehicle in Guyana in excess of the approved timeframe, the owner/driver of the motor vehicle may seek an extension from the Commissioner-General, GRA. To do so, you must visit the nearest GRA office.

For more information on how to obtain a Temporary Importation of Motor Vehicle and Free Driver's Licence whilst in Lethem, kindly contact GRA's Lethem Branch Office on telephone numbers 592-772-2257 or 592-772-2258.

VEHICLES REGISTERED IN SURINAME

Residents or nationals of Suriname entering Guyana from Suriname, via the Moleson Creek port of entry, with a motor vehicle which was registered in Suriname will be allowed to drive that motor vehicle in Guyana for a period not exceeding 14 days provided that they obtain a Certificate of Temporary Import of Motor Vehicle from the Customs and Trade Administration, GRA.

The Certificate of Temporary Import of Motor Vehicle can be obtained from the GRA's Customs office which is situated adjacent to the Moleson Creek Ferry Stelling. The procedure for obtaining a Certificate of Temporary Import of Motor Vehicle is as follows:

  1. Complete an application form (in duplicate). The form costs two hundred Guyana dollars ($200 GYD) and can be uplifted at the port of entry.
  2. Submit application form and the following documents to the Customs Office:

(i) Motor Vehicle Registration;

(ii) Valid Driver's Licence;

(iii) Motor Vehicle Insurance which provides coverage for Guyana; and

(iv) A valid Form of Identification, either a Passport or National Identification Card.

(v)If the motor vehicle does not belong to the driver, then he/she must submit a notarized authorisation from the owner of the motor vehicle which authorizes the driver to utilize the motor vehicle in Guyana.

(iv) In cases where the Motor Vehicle Registration is being held by a bank in Suriname as security, a notarized authorization (in English) from the bank must be submitted indicating that permission has been granted for the vehicle to be removed from Suriname for a limited period.

NOTE:

1. Once issued, a Certificate of Temporary Import of Vehicle is only valid of for fourteen (14) days.

2.If the motor vehicle remains in Guyana after the approved 14 day period the GRA can take possession of the motor vehicle and impose duties and taxes in accordance with the tax laws of Guyana. Failure to pay the duties and taxes will result in the motor vehicle being forfeited to the GRA.

3. In cases of emergency, where you may need to utilize your motor vehicle in Guyana in excess of the approved timeframe, the owner/driver of the motor vehicle may seek an extension from the Commissioner-General, GRA. To do so, you must visit the nearest GRA office.

For more information on how to obtain a Certificate of Temporary Import of Motor Vehicle Importation when crossing the Guyana/Suriname border, kindly contact the Guyana Revenue Authority, Corriverton Branch Office, Corriverton, Berbice on telephone numbers 592-339-2818 or 592-339-2819.

Exchange Rates

Effective February 1, 2019 :-
CountryGuyana Dollar
European Union257.26
Eastern Caribbean76.48
Suriname27.65
Trinidad & Tobago30.58
United Kingdom293.66
United States of America206.50

Click here for more Rates

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