Guyana Revenue Authority
Applies the ruleAdministers 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.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
gra.gov.gyCannot 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.
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