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 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 2 of the Income Tax Amendment (No.2) Act of 2006, 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.
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.
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
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. 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:
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 |
| 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
Licence Revenue Office
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. 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?
Processing typically takes 3-7 working days after submitting a complete application with all required documents. Online applications may be processed faster. Once approved, you have one month to pay the fee and collect your certificate.
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: February 12, 2026. TIN registration 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.