In This Guide
Quick Links
- GRA Excise Tax Page Official GRA information on excise tax rates, regulations, and filing requirements.
- Excise Stamp Control Programme Information on the excise stamp requirements for alcohol and tobacco imports.
- GRA eServices Portal File excise tax returns online, make payments, and manage your GRA account.
What Is Excise Tax?
Excise tax is a tax levied on specific goods that are imported into or manufactured in Guyana. Unlike VAT, which applies broadly to goods and services, excise tax targets specific consumable products — primarily alcohol, tobacco, fuel, and motor vehicles. The tax is administered by the Guyana Revenue Authority (GRA).
Excise tax serves a dual purpose: it generates government revenue and it discourages the consumption of products that have health or environmental impacts (such as alcohol and tobacco). The rates vary depending on the product type, strength, quantity, and other factors.
Alcohol
Alcohol is one of the primary products subject to excise tax in Guyana. The tax rate depends on the strength of the alcoholic content — spirits with higher alcohol content attract higher excise tax than beer or wine.
| Product | Excise Tax Basis |
|---|---|
| Spirituous Liquor (Spirits) | Highest rate — based on alcohol strength per litre of pure alcohol. Non-CARICOM hard liquor: GYD $220 per litre |
| Wine | Moderate rate — based on alcohol content and volume |
| Beer & Malt Beverages | Lower rate — based on alcohol content and volume |
Alcohol Stamp Tax
In addition to excise tax, imported alcohol is subject to the Alcohol Stamp Tax of GYD $16 per imported unit (bottle) of alcoholic beverages ranging from size 375ml and above. Every imported bottle must bear an official GRA excise stamp. See the Excise Stamp Control Programme section below for details.
Tobacco
Tobacco products are subject to excise tax based on the number of sticks (for cigarettes) or units (for cigars and other tobacco products). The tax is calculated per stick or per pack rather than as a percentage of value.
| Product | Excise Tax Basis |
|---|---|
| Cigarettes | Fixed amount per stick — rate set in the Excise Tax Regulations. Non-CARICOM: GYD $2,500 per 1,000 sticks |
| Cigars | Fixed amount per unit |
| Other Tobacco Products | Rates vary by product type |
Tobacco Stamp Tax
Imported tobacco products are subject to a Tobacco Stamp Tax of GYD $8 per imported individual pack of cigarettes (20's size) and cigars. All imported tobacco must carry a valid GRA excise stamp.
Fuel & Petroleum
Petroleum products imported into Guyana are subject to excise tax. The rate varies depending on the specific product type:
| Product | Excise Tax Rate |
|---|---|
| Gasoline | 0% (reduced from 10% in March 2022) |
| Diesel | 0% (reduced from 10% in March 2022) |
| Other Petroleum Products | Rates vary by product type |
Fuel Excise Reduction
In March 2022, the government reduced excise tax on gasoline and diesel from 10% to 0% to cushion the impact of rising global fuel prices. This 0% rate has remained in effect through Budget 2026. The government periodically reviews fuel excise rates — check GRA announcements for updates.
Motor Vehicles
Motor vehicles imported into Guyana attract excise tax based on the vehicle's age, engine capacity (cc), type, and intended usage. The rates vary significantly depending on these factors.
| Vehicle Category | Excise Tax |
|---|---|
| Under 1500cc, 4+ years old | Flat rate: GYD $800,000 |
| 1500cc–2000cc | Varies by age — higher for newer vehicles |
| Over 2000cc | Higher rates — increases with engine size and newer age |
| Electric / Hybrid Vehicles | Reduced rates or exemptions may apply per budget measures |
Vehicle Duty Calculators
Use our free tools to estimate your total import costs for vehicles:
Customs Duty Calculator — estimate all duties and taxes on imports
Vehicle Duty Calculator — specifically designed for motor vehicle imports
Rates Change with Budget Measures
Vehicle excise tax rates are frequently updated through annual budget measures. The rates above reflect recent policy, but always check the GRA Motor Vehicle page or use our calculator for the most current rates before importing a vehicle.
Excise Stamp Control Programme
The Excise Stamp Control Programme is a GRA initiative that requires all imported alcohol and tobacco products to bear an official excise stamp. The programme combats smuggling, counterfeiting, and tax evasion by making it easy to identify products that have properly cleared customs and paid all applicable taxes.
Key Points of the Stamp Programme
Contraband Warning
Selling or distributing imported alcohol or tobacco without a valid GRA excise stamp is a criminal offence. The GRA conducts regular inspections of retail outlets, warehouses, and distribution centres. Ensure all products in your inventory carry proper stamps.
How to Register
If you import or manufacture excisable goods in Guyana, you must register with the GRA. Here is what you need:
- Obtain a TIN: You must have a valid Taxpayer Identification Number. If you do not have one, see our TIN Guide.
- Business Registration: Ensure your business is properly registered. See our Business Registration Guide.
- Register with GRA: Contact the GRA Excise Tax Division or visit the eServices portal to register as an importer or manufacturer of excisable goods.
- Provide Details: You will need to provide details of the types and quantities of excisable goods you plan to import or manufacture.
- Obtain Stamps: If importing alcohol or tobacco, arrange with the GRA to obtain the required excise stamps for your products.
Filing & Payment
Excise tax is typically collected at the point of import (as part of customs clearance) or when locally manufactured goods are removed from storage. Excise tax returns must be filed no later than fifteen (15) days after the end of each month. Payment must also be made within this 15-day period.
- For Imports: Excise tax is calculated and collected at the port of entry as part of the customs declaration, alongside customs duty, VAT, and the environmental levy.
- For Local Manufacturers: You must file periodic returns and pay excise tax on goods removed from the factory or warehouse for sale or distribution.
- Payment Methods: Pay through the GRA eServices portal, at any GRA office, or through authorized banks.
- Record Keeping: Maintain detailed records of all excisable goods imported, manufactured, stored, and distributed, including excise stamps applied.
Exported Goods
There is no excise tax on exported goods. Excise tax applies only to goods imported into or manufactured for consumption within Guyana.
Need Help?
Contact the GRA Excise Tax Division for assistance. Call 227-4921 or visit the GRA Head Office at 200–201 Camp Street, Georgetown.
Frequently Asked Questions
What is excise tax in Guyana?
Excise tax is a tax on specific goods imported into or manufactured in Guyana, primarily alcohol, tobacco, fuel/petroleum products, and motor vehicles. It is administered by the GRA.
What products are subject to excise tax?
Excise tax applies to four main categories: alcohol (beer, wine, spirits), tobacco products (cigarettes, cigars), petroleum/fuel products (gasoline, diesel), and motor vehicles. Rates vary by product type.
What is the Excise Stamp Control Programme?
The programme requires all imported alcohol and tobacco products to bear an official GRA excise stamp. The Alcohol Stamp Tax is GYD $16 per bottle (375ml+) and the Tobacco Stamp Tax is GYD $8 per pack of 20 cigarettes. Products without stamps are considered contraband.
How much excise tax is charged on fuel?
Excise tax on fuel (gasoline and diesel) was reduced from 10% to 0% in March 2022 and remains at 0%. The rate applies to gasoline, diesel, and other petroleum products, though specific rates may vary by product type.
How is excise tax calculated on motor vehicles?
Vehicle excise tax depends on the vehicle's age, engine capacity (cc), type, and usage. For example, vehicles under 1500cc that are 4+ years old attract a flat rate of GYD $800,000. Use our Vehicle Duty Calculator for estimates.
How do I register for excise tax with the GRA?
You need a valid TIN, business registration documents, and details of the goods you will be importing or manufacturing. Contact the GRA Excise Tax Division or visit the eServices portal to register.
What happens if excise stamps are missing from products?
Alcohol and tobacco products without valid GRA excise stamps are considered contraband. The GRA can seize such products and impose penalties on the importer. Always ensure imported alcohol and tobacco carry correct excise stamps.
Need Help with Other Government Services?
Explore our comprehensive Government Services hub for guides on VAT, customs, business registration, and more.
Government Services HubLast updated: April 3, 2026. Information in this guide is based on the Excise Tax Act, Excise Tax Regulations, and official GRA publications. Rates and regulations may change — always verify at gra.gov.gy or consult a qualified tax professional.