Duty & Taxes 2026
Guyana taxes a used vehicle import on three layers — customs duty, excise tax, and VAT — and which layers apply depends almost entirely on one number: the vehicle's age on January 1 of the year it's imported.
The 4-year divider
"4 years" means 48 months before January 1 of the import year.
- 4 years or older: 0% duty, 0% VAT. Excise is assessed on GRA's value method — a fixed amount per cc band, not a percentage of your purchase price.
- Under 4 years: duty (on CIF), then excise (on CIF + duty), then 14% VAT (on CIF + duty + excise) — unless an exemption applies.
2026 budget exemptions
Effective February 16, 2026, the following became VAT-exempt under VAT Act Schedule 11, §5(c):
- Double-cab pickups up to 2,500cc
- New vehicles under 4 years, up to 1,500cc
- Hybrids up to 2,000cc
A March 2026 HS-code addendum set hybrids between 1,501–2,000cc to duty-only treatment — 0% excise and 0% VAT, so duty is the only tax that applies.
Electric vehicles
Full battery-electric vehicles (BEVs) are taxed at 0% duty, 0% excise, and 0% VAT regardless of age or power output.
Run your own numbers
Enter your vehicle's price, cc, age, and fuel type for a full landed-cost breakdown.
Open the Duty CalculatorFAQ
- What is the 4-year rule?
- "4 years" means 48 months before January 1 of the import year. Vehicles 4 years or older pay 0% duty and 0% VAT, with excise assessed on GRA's value method. Vehicles under 4 years pay the full duty + excise + VAT stack.
- Is there still a 5-year age limit on imports?
- No — vehicles over 8 years old have been permitted for import since October 2020. Age affects which duty band applies, not whether the vehicle can be imported at all.
- What changed in the 2026 budget?
- Effective February 16, 2026: double-cab pickups up to 2,500cc, new vehicles under 4 years up to 1,500cc, and hybrids up to 2,000cc became VAT-exempt under VAT Act Schedule 11, §5(c). A March 2026 addendum set hybrids between 1,501–2,000cc to duty-only (0% excise, 0% VAT).
Working guide — not legal or tax advice. Some cc-band figures referenced by the calculator are placeholders pending GRA verification. Always confirm the final figure with the Guyana Revenue Authority or a licensed customs broker before committing to a purchase.