Bringing Your Belongings: the Settler Concession, and the 183-Day String Attached

Guyana's law portal, publishing the Laws of Guyana chapter by chapter as PDFs. The Law Revision Act, Chapter 2:02, makes the Law Revision Commission - chaired by the Attorney General, with the Chief Parliamentary Counsel a member by office - responsible for preparing, publishing and maintaining the edition, lets it choose the form of publication, requires every page to carry the number of the Law Revision Order that authorised it, and provides by section 9 that those pages are in all courts and for all purposes the sole and proper Statute Book of Guyana for the law in force on the relevant revision date. The portal also carries draft bills and ministry news.

Standing: Maintains the text in force

Cannot be cited for: It serves two editions at once and says so nowhere on its listing. On 2026-10-06, 52 of its 461 chapter entries carried L.R.O. 1/2022 - volumes 1 and 2 and part of volume 3 - and the remaining 409 carried L.R.O. 1/2012. The Attorney General told the National Assembly in June 2026 that 1/2012 shows the law as at 31 December 2012 and 1/2022 all laws enacted to 31 December 2022, so the L.R.O. number at the foot of each page is the only way to tell which edition you are reading. Everything that matters for migration - the Immigration Act, the Guyana Citizenship Act, the Aliens Act, all five CARICOM chapters, the Income Tax Act, the Customs Act, the Motor Vehicles and Road Traffic Act - is still in the 2012 half. It must never be cited for what the law is now: the Income Tax Act it publishes prints a flat 33 1/3 per cent and has no section 36A, while the Revenue Authority charges 25 and 35 per cent under a section 36A. It publishes no amending Acts and no statutory instruments at all, so there is nothing on the site to check a Chapter against. Several chapters omit their own subsidiary legislation or schedules and say so in a note. Filenames carry a volume label and a unix timestamp, so a chapter's URL cannot be guessed and changes when the file is replaced.

We re-read it every 60 days. More about this source

Administers income tax, customs and excise and the licensing of drivers in Guyana, and publishes the figures the statute book no longer carries: the income tax thresholds and rates in force, the tax exemption policy for re-migrants, settlers and returning students, and the rules for driving on a foreign licence. Its notices name the amending Acts and the regulations they rely on, which makes it the only practical bridge between the 2012 revised edition and the law now in force.

Standing: Applies the rule

Cannot be cited for: It contradicts itself. On 2026-10-06 its standing Rates and Calculations page published the position from 1 January 2024 - a GY$1,200,000 allowance, 28 per cent to GY$2,400,000 and 40 per cent above - while its own news notice of 26 February 2026 published a GY$1,680,000 allowance and 25 and 35 per cent from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Both pages were live together; the later, more specific notice is the one to follow and the rates page must not be cited for a current rate. It is an administering agency and not a publisher of instruments: the First Schedule to the Customs Act, the Excise Tax Regulations and the foreign driver's licence regulations of 2022 are all cited by it and none of them is reproduced anywhere we can read, so figures taken from it are the agency's statement of an instrument rather than the instrument. Its re-migrant policy quotes an older text of the Customs Act, naming the Comptroller where the consolidated Act says Commissioner-General.

We re-read it every 45 days. More about this source

Administers income tax, customs and excise and the licensing of drivers in Guyana, and publishes the figures the statute book no longer carries: the income tax thresholds and rates in force, the tax exemption policy for re-migrants, settlers and returning students, and the rules for driving on a foreign licence. Its notices name the amending Acts and the regulations they rely on, which makes it the only practical bridge between the 2012 revised edition and the law now in force.

Standing: Applies the rule

Cannot be cited for: It contradicts itself. On 2026-10-06 its standing Rates and Calculations page published the position from 1 January 2024 - a GY$1,200,000 allowance, 28 per cent to GY$2,400,000 and 40 per cent above - while its own news notice of 26 February 2026 published a GY$1,680,000 allowance and 25 and 35 per cent from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Both pages were live together; the later, more specific notice is the one to follow and the rates page must not be cited for a current rate. It is an administering agency and not a publisher of instruments: the First Schedule to the Customs Act, the Excise Tax Regulations and the foreign driver's licence regulations of 2022 are all cited by it and none of them is reproduced anywhere we can read, so figures taken from it are the agency's statement of an instrument rather than the instrument. Its re-migrant policy quotes an older text of the Customs Act, naming the Comptroller where the consolidated Act says Commissioner-General.

We re-read it every 45 days. More about this source

Administers income tax, customs and excise and the licensing of drivers in Guyana, and publishes the figures the statute book no longer carries: the income tax thresholds and rates in force, the tax exemption policy for re-migrants, settlers and returning students, and the rules for driving on a foreign licence. Its notices name the amending Acts and the regulations they rely on, which makes it the only practical bridge between the 2012 revised edition and the law now in force.

Standing: Applies the rule

Cannot be cited for: It contradicts itself. On 2026-10-06 its standing Rates and Calculations page published the position from 1 January 2024 - a GY$1,200,000 allowance, 28 per cent to GY$2,400,000 and 40 per cent above - while its own news notice of 26 February 2026 published a GY$1,680,000 allowance and 25 and 35 per cent from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Both pages were live together; the later, more specific notice is the one to follow and the rates page must not be cited for a current rate. It is an administering agency and not a publisher of instruments: the First Schedule to the Customs Act, the Excise Tax Regulations and the foreign driver's licence regulations of 2022 are all cited by it and none of them is reproduced anywhere we can read, so figures taken from it are the agency's statement of an instrument rather than the instrument. Its re-migrant policy quotes an older text of the Customs Act, naming the Comptroller where the consolidated Act says Commissioner-General.

We re-read it every 45 days. More about this source

Administers income tax, customs and excise and the licensing of drivers in Guyana, and publishes the figures the statute book no longer carries: the income tax thresholds and rates in force, the tax exemption policy for re-migrants, settlers and returning students, and the rules for driving on a foreign licence. Its notices name the amending Acts and the regulations they rely on, which makes it the only practical bridge between the 2012 revised edition and the law now in force.

Standing: Applies the rule

Cannot be cited for: It contradicts itself. On 2026-10-06 its standing Rates and Calculations page published the position from 1 January 2024 - a GY$1,200,000 allowance, 28 per cent to GY$2,400,000 and 40 per cent above - while its own news notice of 26 February 2026 published a GY$1,680,000 allowance and 25 and 35 per cent from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Both pages were live together; the later, more specific notice is the one to follow and the rates page must not be cited for a current rate. It is an administering agency and not a publisher of instruments: the First Schedule to the Customs Act, the Excise Tax Regulations and the foreign driver's licence regulations of 2022 are all cited by it and none of them is reproduced anywhere we can read, so figures taken from it are the agency's statement of an instrument rather than the instrument. Its re-migrant policy quotes an older text of the Customs Act, naming the Comptroller where the consolidated Act says Commissioner-General.

We re-read it every 45 days. More about this source

Administers income tax, customs and excise and the licensing of drivers in Guyana, and publishes the figures the statute book no longer carries: the income tax thresholds and rates in force, the tax exemption policy for re-migrants, settlers and returning students, and the rules for driving on a foreign licence. Its notices name the amending Acts and the regulations they rely on, which makes it the only practical bridge between the 2012 revised edition and the law now in force.

Standing: Applies the rule

Cannot be cited for: It contradicts itself. On 2026-10-06 its standing Rates and Calculations page published the position from 1 January 2024 - a GY$1,200,000 allowance, 28 per cent to GY$2,400,000 and 40 per cent above - while its own news notice of 26 February 2026 published a GY$1,680,000 allowance and 25 and 35 per cent from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Both pages were live together; the later, more specific notice is the one to follow and the rates page must not be cited for a current rate. It is an administering agency and not a publisher of instruments: the First Schedule to the Customs Act, the Excise Tax Regulations and the foreign driver's licence regulations of 2022 are all cited by it and none of them is reproduced anywhere we can read, so figures taken from it are the agency's statement of an instrument rather than the instrument. Its re-migrant policy quotes an older text of the Customs Act, naming the Comptroller where the consolidated Act says Commissioner-General.

We re-read it every 45 days. More about this source

Administers income tax, customs and excise and the licensing of drivers in Guyana, and publishes the figures the statute book no longer carries: the income tax thresholds and rates in force, the tax exemption policy for re-migrants, settlers and returning students, and the rules for driving on a foreign licence. Its notices name the amending Acts and the regulations they rely on, which makes it the only practical bridge between the 2012 revised edition and the law now in force.

Standing: Applies the rule

Cannot be cited for: It contradicts itself. On 2026-10-06 its standing Rates and Calculations page published the position from 1 January 2024 - a GY$1,200,000 allowance, 28 per cent to GY$2,400,000 and 40 per cent above - while its own news notice of 26 February 2026 published a GY$1,680,000 allowance and 25 and 35 per cent from 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. Both pages were live together; the later, more specific notice is the one to follow and the rates page must not be cited for a current rate. It is an administering agency and not a publisher of instruments: the First Schedule to the Customs Act, the Excise Tax Regulations and the foreign driver's licence regulations of 2022 are all cited by it and none of them is reproduced anywhere we can read, so figures taken from it are the agency's statement of an instrument rather than the instrument. Its re-migrant policy quotes an older text of the Customs Act, naming the Comptroller where the consolidated Act says Commissioner-General.

We re-read it every 45 days. More about this source