Tourist operators who use MOTOR BUSES with twelve (12) OR MORE SEATS shall be EXEMPT from the payment of Excise Tax. These vehicles must however NOT exceed four years (4) old.

These vehicles must be used EXCLUSIVELY for the transportation of tourists anywhere in Guyana, and the owner/operator must be registered and licensed as a tourism operator with the Guyana Tourism Authority (GTA). Operators must also satisfy the registration and licensing conditions with the GTA for five years subsequent to receiving any exemptions.

This new provision took effect January 1, 2019 in accordance with the Excise Tax (Amendment) Regulations 2018. All such vehicles will have painted stripes similar to the zoning for minibuses.