A Taxpayer Identification Number (TIN) is a unique number assigned by the Guyana Revenue Authority (GRA) to every taxpayer in Guyana. Whether you're an individual earning income, starting a business, importing goods, or conducting any transaction with a government department, you'll need a TIN. This guide walks you through the entire registration process, required documents, fees, and where to apply.
In This Guide
Official Forms & Downloads
- GRA Forms & Downloads Page Taxpayer Registration Form and other GRA forms (PDF format, open with Adobe Reader)
- GRA eServices Portal Online TIN registration, e-filing, and account management
- How to Obtain a TIN (Official Guide) GRA's official step-by-step TIN registration instructions
- Online TIN Application Guide GRA's guide for applying online through the eServices portal
Official GRA Links & Resources
TIN Registration
Tax Information
Related Guides
What is a TIN?
A Taxpayer Identification Number (TIN) is a unique computer-generated number allocated by the Guyana Revenue Authority to each taxpayer. It applies to individuals, commercial businesses, government departments, public corporations, and special bodies. Your TIN is used to track all your tax-related transactions with the government and is required for a wide range of activities in Guyana.
Legal Basis
In accordance with Section 60A of the Income Tax Act, Cap. 81:01 (inserted by the Income Tax (Amendment) Act, No. 15 of 2006, Section 4), every person conducting business with a Government Department, Public Authority (including GRA), Public Corporation, or the Central Bank (Bank of Guyana) is required to have a TIN. Section 60A also sets the certificate fee (G$1,000), reprint fee (G$2,000), and the four exempt categories: under-15s, persons covered by Section 13, temporary residents below 183 days, and persons not in receipt of income.
Who Needs a TIN?
A TIN is required for a wide range of activities in Guyana. You need one if you fall into any of the following categories:
TIN is Required For
Important Note for Sole Traders
Sole traders (unincorporated businesses) are generally not required to register for a separate Company TIN. Your individual TIN covers your sole trading activity. However, if your business reaches the VAT threshold, you will need to register for VAT using your individual TIN.
Who is EXEMPT from requiring a TIN
GRA explicitly lists the following categories as not legally required to obtain a TIN (unless they are transacting business with GRA itself):
- Any person under fifteen (15) years of age.
- Temporary residents in Guyana not in receipt of income, where the stay does NOT exceed one hundred and eighty-three (183) days.
- Any person who satisfies GRA that he/she is not in receipt of income.
Required Documents: Individuals
If you are applying for an individual TIN, you will need the following documents:
Individual TIN Application Documents
Required Documents: Businesses
Business TIN requirements vary depending on your business type:
Partnership TIN Documents
Per GRA, partnerships generally are not required to apply for a TIN unless they are also registering for VAT. If VAT registration is required, the documents below apply.
Company TIN Documents
Non-Resident TIN Documents
Application Process: Step by Step
In-Person Application
Follow these steps to apply for your TIN at a GRA office:
Determine Your Category
Identify whether you are registering as an individual, sole trader, partnership, or company. This determines which documents you need and which registration form to complete.
Gather Required Documents
Collect all necessary documents as listed above. Bring both originals and copies of each document. Ensure your ID is valid and your proof of address is recent (within the last 3 months).
Visit a GRA Office
Go to the GRA headquarters at 200-201 Camp Street, Georgetown, or any regional integrated tax office. Arrive early to avoid long wait times, especially on Mondays.
Submit Your Application
Present your documents and completed registration form to the GRA officer. They will verify your documents and process your application. If anything is missing, you will be informed of what additional documents are needed.
Pay the Certificate Fee
Pay GYD $1,000 for printing of your TIN certificate at the GRA cashier. Persons aged 65 and over are exempt from this fee. Keep your receipt as proof of payment.
Collect Your TIN Certificate
Collect your TIN certificate from the designated GRA office. You have one month from the date of approval to pay the fee and collect your certificate. Failure to do so may require you to re-submit your application.
Online Application (eServices)
The GRA offers online TIN registration through their Optimal Revenue Management System (RMS). Here's how to apply online:
GRA Padna Mobile App
In addition to the eServices portal, taxpayers can use the GRA's Padna mobile app for document access and TIN-related services. Padna lets users present any GRA-issued document (TIN certificate, motor vehicle licence, driver's licence, vehicle registration) and lets financial institutions verify documents via "PADNA Document Look Up" (per Budget Speech 2026). Padna is available for free on both iOS and Android devices.
Create an eServices Account
Visit eservices.gra.gov.gy and register for an account using your email address. You'll need to verify your email to activate the account.
Log In to the Taxpayer Registration Portal
Once your account is active, log in and navigate to the Taxpayer Registration section. The system will check your eligibility for registration.
Complete the Online Registration Form
Fill in all required fields in the online registration form. Ensure all information matches your identification documents exactly.
Upload Supporting Documents
Upload scanned copies of your valid National ID, passport, or driver's licence, along with proof of address. Ensure documents are clear and legible.
Visit GRA Office to Finalize
After the GRA reviews your application (and contacts you if clarification is needed), you will be notified to visit a designated GRA office to pay the fee and collect your TIN certificate.
Online Application Tip
The online application can speed up the process by allowing the GRA to begin reviewing your documents before your in-person visit. However, you will still need to visit a GRA office at least once to finalize the process and collect your certificate.
Fees
| Service | Fee (GYD) | Fee (USD approx.) | Notes |
|---|---|---|---|
| First-Time TIN Certificate | $1,000 | ~$5 | Certificate printing fee (persons 65+ exempt) |
| Replacement Certificate (Lost/Damaged) | $2,000 | ~$10 | Reprint fee |
| TIN Update/Amendment | Free | Free | Change of address, name, etc. |
Payment Methods
Payment can be made in cash (GYD) at any GRA cashier. The GRA also accepts electronic payments through their eServices platform for certain transactions. Always obtain and keep your receipt.
Where to Apply
GRA Headquarters - Georgetown
Guyana Revenue Authority - Main Office
Regional Integrated Tax Offices
New Amsterdam Office
Corriverton Office
Bartica Office
Lethem Office
Parika Office
Linden Office
Anna Regina Office
Mabaruma Office
Licence Revenue Office (Driver's Licence Unit)
Contact Information
GRA Contact Details
Starting a Business in Guyana?
Your TIN is just the first step. Check out our complete business registration guide for everything you need to know about setting up a business in Guyana.
Business Registration GuideFrequently Asked Questions
How much does it cost to get a TIN in Guyana?
The application itself is free. First-time applicants pay GYD $1,000 (approximately USD $5) for printing of the TIN certificate. Persons aged 65 and over are exempt from this fee. If you lose or damage your certificate, a replacement costs GYD $2,000.
Can I apply for a TIN online?
Yes, you can start your application online through the GRA eServices portal at eservices.gra.gov.gy. Create an account, complete the registration form, and upload your supporting documents. However, you will still need to visit a GRA office to finalize the process and collect your certificate.
How long does it take to get a TIN?
GRA does not publish an official turnaround, but most complete applications are processed within a few working days. GRA will contact you via email or phone when your application has been reviewed. Once approved, you have one month to pay the fee and collect your certificate — failure to do so may require you to re-submit the application.
Do I need a separate TIN for my sole trading business?
No. Sole traders (unincorporated businesses) use their individual TIN for business transactions. You do not need a separate company TIN unless you incorporate as a company or register a partnership.
What happens if I don't have a TIN?
Without a TIN, you cannot conduct business with government departments, import or export goods, register a motor vehicle, file tax returns, or perform many other official transactions. You may also face penalties for operating without proper tax registration.
Can I update my TIN information?
Yes. If your name, address, or other details change, you should update your TIN information at the GRA. Visit any GRA office or use the eServices portal to submit an update request. There is no fee for updating your TIN information.
I lost my TIN certificate. How do I get a replacement?
Visit any GRA office and request a reprint of your TIN certificate. You will need to provide valid identification and pay the reprint fee of GYD $2,000. Your TIN number remains the same.
Do non-residents need a TIN in Guyana?
Non-residents who earn income in Guyana, conduct business with Guyanese government agencies, or engage in taxable activities in Guyana are required to obtain a TIN. Contact the GRA for specific non-resident requirements.
Is my TIN the same as my NIS number?
No. Your TIN (Taxpayer Identification Number) from the GRA and your NIS (National Insurance Scheme) number are separate identifiers issued by different agencies. Both may be required for employment and business activities.
Last updated: May 1, 2026. All fees, documents, and processes verified against the official GRA TIN cost page, How to Obtain a TIN, and Individual TIN requirements page. Requirements and fees may change. Always verify current requirements with the Guyana Revenue Authority before applying. For general government services information, see our Government Services hub.