IMMIGRATION TAX
A. Guiding Principles
Guyanese residents who wish to enter Guyana
must produce passports, birth certificates, identification cards or other
proof of identification and airline tickets.
Nonresidents who wish to enter Guyana must
produce the same documents as Guyanese residents. Foreign nationals
entering Guyana must produce at the port of entry valid passports or
travel documents, return or onward tickets, and evidence of sufficient
funds for their stay.
B. Temporary Permits
Visas are issued under the following five
categories and are valid for multiple periods of three months to a maximum
of three years:
- Diplomatic;
- Courtesy;
- Business;
- Tourist; and
- Student.
C. Work Permits
Guyana's work permit policy is informal due
to the small population. Because of the growing demand for skilled labor,
the Ministry of Home Affairs, the agency responsible for issuing
work permits, responds promptly to applications. It may waive some of the
normal procedures, such as advertising in the local paper, when it is known
that the desired skills are not readily available.
A work permit is good for the duration of
an expatriate's contract, up to a maximum of three years.
D. Residence Permits
The most common residence permit is valid
for one year, but permits may be obtained that are valid for up to three
years. Residence permits are renewable, and the renewed permit may be
valid for a maximum of three years.
E. Steps for Obtaining Permits
A prospective employer may offer a job to a
foreign national if the job was first advertised locally and no suitable
Guyanese national was available. Under such conditions, the prospective
employer must apply on the employee's behalf to the Ministry of Home
Affairs for a work permit. If the ministry is satisfied with the
credentials of the applicant, a letter is given to the employer stating
that the foreign national may be employed by the employer. The letter also
sets out the requirements for a medical certificate and registration with
the Inland Revenue Department.
The prospective employee must take a copy
of the letter of employment to the Guyana embassy in his or her country to
receive a visa to enter Guyana. Applications for visas should be made on
prescribed forms at overseas missions and consulate offices.
The following documents must accompany a
visa application:
- Valid passport (with at least six
months remaining validity);
- One passport-size photograph;
- Evidence of sufficient funds for the
duration of the visit or proof of other support while in Guyana; and
- Letter of approval from the Ministry
of Home Affairs if the applicant is taking up employment or residing
in Guyana.
If it is inconvenient to go to the embassy
personally, a work permit may be issued shortly after arrival in Guyana by
presenting a copy of the letter to the Central Immigration and Passport
Office.
The period of stay is usually three months,
but may be extended from time to time for a total period of three years.
Graduates of the University of the West
Indies are exempt from the work permit requirement.
Any foreign national visiting Guyana for a
period of three months or more must satisfy the following medical
requirements:
- Stool examination for ova and
parasites;
- Blood examination for evidence of
active venereal disease;
- Chest X-rays; and
- HIV test.
F. Self Employment
If an applicant for a work permit is a
self-employed person, he or she must provide evidence of a business plan
and adequate funds for the investment, including working capital.
Generally, the applicant is advised to incorporate a company or set up a
branch if the entity is registered in the applicant's home country.
G. Family Members
No special privileges or obligations are
given to family members of foreign nationals. Family members are given
permission to stay in Guyana coinciding with the approval granted to the
foreign national. If accompanying family members wish to engage in
employment in Guyana, they must apply for and obtain work permits in their
own right.
H. Tax Considerations
Nonresidents are subject to income tax on
all income arising from Guyana. Income from employment in Guyana is
taxable in Guyana regardless of where the payment is made. Employment
income includes housing and other benefits attached to the employment.
Double tax treaties are in effect with
Canada and the United Kingdom. A tax information exchange agreement is in
effect with the United States.
I. Steps for Obtaining Drivers Permits
Individuals holding international drivers'
licenses may drive in Guyana without restriction.
Foreign nationals holding drivers' licenses
issued by their home countries must present their licenses to the License
Revenue Office. On payment of a small fee, Guyana licenses are issued. No
medical, physical or written examination is necessary.
Guyana does not have driver's license
reciprocity arrangements with any country.
J. Administrative Addresses
Ministry of Home Affairs
Brickdam
Stabroek
Georgetown
Guyana
Central Immigration and Passport Office
Camp Street
Eve Leary
Georgetown
Guyana
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