For the explanations hereafter, we define the following concepts:
Year of Income
The year of income refers to a specific 12-month period during which income is earned or accrued and used for tax purposes to determine the taxable income.
Year of Assessment
The year of assessment refers to the period in which the Guyana Revenue Authority (GRA) evaluates a taxpayer’s income and determines the amount of tax owed based on the income earned during the preceding year of income.
Are you an Employee?
Sign up for an eServices account to submit your return(s) online https://eservices.gra.gov.gy/
GRA padna
Access the GRA Padna mobile application in the Android or Apple Stores, for more information click on the link: https://www.gra.gov.gy/padna/
GRA Padna uses your eServices credentials. So, if you have an eServices account confirm your details then proceed to log in using the same eServices credentials – TIN as your username and eServices password. If you don’t have an eServices account, click “Register” in the mobile application to sign up for an account.
To file a return, log in to the GRA Padna app and navigate to the “Returns” tab. Select the year of assessment and enter the required details. Upload any necessary supporting documents, such as your 7B slip, before submitting. Once submitted, the system will provide a status update.
Once submitted, there is no need for a manual (paper) submission. However, ensure that all required supporting documents, like the 7B slip, are uploaded.
If you worked at multiple places during the year, only one return needs to be submitted, including all sources of income. Attach all relevant 7B slips.
eServices
Before submitting your Return electronically, you must have an eServices account (check the link 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.
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 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 enter the correct information including any changes. Print the Return, sign it, and drop it in at one of GRA’s locations. Ensure that you also attach all your 7B slips, your Form 4 for MIR and Medical/Life Insurance documents.
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 slips, your Form 4 for MIR and Medical/Life Insurance documents.
If you worked at multiple places during the year, 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: If 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 fro the year of income 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 the requisite deductions on income earned during the year of income. 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.
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 including all your income earned, 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 enter the correct information including any changes. 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 the year of income, 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.
For additional information, please click the link to access our Notice to Employers, Employees & Self-Employer Persons (add link to section https://www.gra.gov.gy/business/quick-links/calculators/income-tax-calculator-2/#1713470880777-f5d0640f-2a99 )
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.
