Inland
          Revenue Logo
Have
Questions?
gtax@ird.gov.gd
+1 (473) 440-3556

Introducing G-Tax

Sign Up For G-TAX Today

G-TAX is a modern and user-friendly digital tax system. It is the future of digital tax administration

Why G-TAX

About

The Inland
Revenue Division

The IRD is a Division within the Ministry of Finance and is charged with administering the tax laws of Grenada in a fair and just manner.

It is overseen by a Comptroller who is responsible for the day-to-day operations of the Division, subject to the direction of the Permanent Secretary.

The IRD is on a transformational journey to modernize the way taxpayers interact and do business with the Division by launching G-TAX.

The main objective of this reform initiative is to achieve an eighty percent (80%) rate of taxpayers who file and pay their taxes through this online platform. The world is evolving into a dynamic technological environment and the IRD is committed to taking advantage of the opportunities to move into the digital age of tax administration.

Why G-TAX

G-TAX

The Grenada Inland Revenue Division’s G-TAX allows you to register, file tax returns and pay your taxes online with the additional features allowing you to , view your current tax obligations, view current and new licenses, update your personal and account information, register as a representative, request refunds , request a tax clearance certificate, and raise a tax objection.

Taxes are currently available on G-TAX for the 2024 calendar year are three monthly taxes Corporate Income Tax (CIT), Value Added Tax (VAT) and Pay As You Earn (PAYE).

How To Register
For G-TAX

Step-1

Access
G-TAX


Simply open tax.gov.gd on any internet browser; hit enter on your keyboard

Step-2

Sign Up For
An Account


On the web portal, select “Register New User” and complete the process by entering your email, password and personal details, then, click on the submit button

Step-3

Activate Your
New Account


Login to your email address and click on the validation link, to get your first time login page. Enter your email address and password provided on the registration page and click enter.

Step-4

Request Your
Authorization Code


Contact the Inland Revenue Division to request your authorization code. Enter your registration code and Activate account. You will be registered and redirected to the portal welcomed screen

Key Features Of
the G-TAX

Online
Tax Filing

File taxes conveniently from anywhere, eliminating the need for manual paperwork.

Secure
Payment Option

Secure and encrypted payment options available through GTAX, ensuring user privacy and data protection.

Real-Time
Updates

Provides real-time updates on the status of tax filings, including notifications for any updates or actions required

User-Friendly
Interface

Intuitive and user-friendly design, making it easy for users to navigate and complete their tax filings.

Businessess can file and pay CIT Installments, PAYE and VAT from January 22nd 2024

Frequently Asked
Questions

The Government’s commitment for digital transformation agenda revealed the need for an efficient and modernized public sector operations based on transparency and accountability across the entire public service, as a result the Digital Governance for Resilience project arose giving birth to the new tax system as one component under the project.

It is the strategic replacement of the legacy tax system with a modern and user-friendly system based on international best practices.

It is launched in two phases, first phase in January 2024 targeted at businesses only with three monthly taxes available to file and pay online, VAT, PAYE and CIT Installments. The second phase will be in the last quarter of 2024 with all tax types and full package of online services for businesses, individuals and property owners.

Yes! The Inland Revenue is in transition to digitalize all of its operations. Taxpayers will be allowed a grace period of 24 months to be fully registered online.

You cannot register online without an email address.

  • Firstly, you will be required to create one with either Gmail, Outlook or Hotmail.
  • Secondly, visit the IRD portals my.gov.gd for 2023 taxes and tax.gov.gd for 2024 taxes, to complete the onboarding process. If you need further assistance, call the IRD at +1 (473) 440-3556 / 435-6945/46 or WhatsApp 1-473-421-4247 or visit the branches at Victoria, Grenville, Sauteurs, Gouyave, St. David or at the Financial Complex on the Carenage

Firstly, if you are registering as a new taxpayer in the year 2024 as a business owner you will need to complete your business registration process at CAIPO.

Secondly, you will be required to visit the IRD main office at the Carenage to complete the taxpayer registration process or thirdly, complete the online onboarding process by visiting the website my.gov.gd to obtain your username and password then contact the IRD for your activation code to complete your taxpayer registration process, once approved you will have access to your new Tax ID on the online portal.

If you are registering as an individual in the year 2024 you can visit the IRD main office to complete the taxpayer registration process.

No! GTAX will generate a new TIN, if you are already registered for VAT, PAYE and CIT(Installments) the new TIN is available to you when you complete the online onboarding process at the website tax.gov.gd, or you can contact the IRD and request your new TIN which can be sent to you via email or alternatively will be sent to you via the post office.

Your existing Tax ID will be stored in our legacy system for the year 2023 and prior year’s tax history. By the end of the year 2024 all new and existing taxpayers will receive a new Tax ID.

  • Display your VAT registration certificate in a visible location where your business is conducted.
  • Filing returns on the prescribed form before the due date.
  • Pay the amount of tax payable in respect of the taxable period to which the return or demand notice relates.
  • Issuing Tax invoices and receipts as legislatively required.
  • Notify the Comptroller Inland Revenue of any change in the status or ownership of the business.
  • Requesting the cancellation of registration, in writing, from the commissioner of Inland Revenue.
  • Upon ceasing a taxable operation, filing a final return for the last taxable period and returning the VAT registration Certificate

Any activity carried out continuously or regularly by a business, trade, manufacturer, or professional, association or club.

Yes

All VAT registered businesses must display their VAT registration certificate in an area visible to customers.

Every taxable person shall maintain records as required by law for 7 years.

Yes. You can file your return and request a payment arrangement with the IRD.

  • For the purposes of VAT, any person who conducts a taxable activity and whose annual gross standard rated and zero-rated supplies exceed EC$300,000 is required to apply for registration.
  • Any person who owns or operate a business within the state of Grenada for Annual Stamp Tax
  • Any individual who earns in excess of $3,000. Monthly or $36,000 annually

This is a direct tax levied on the income or capital gains of a corporation and other similar legal entities.

PAYE (Pay as You Earn) is the system used to calculate and collect Personal Income Tax from payments made to employees. Each time the employer makes a payment to an employee, the employer must deduct the appropriate amount of tax in accordance with the Tax Deduction Tables supplied by the IRD.

It is a tax levied when income, such as dividends, is paid by a resident of Grenada to a non-resident. The tax rate is 15%.

It is a tax levied on the wages, salaries, dividends and other Income a person earns through the year.

d. The following types of Income are subject to personal income tax:

  • Gains or profits from any trade, business or profession
  • Salary, wages, overtime, incentive pay, commissions, bonuses, dividends.

All individuals and businesses who are registered with the Inland Revenue Division for the different taxes administered by the IRD.

The Tax Identification Number (TIN) is a number that simplifies and streamlines the way you deal with the Inland Revenue Division. The number assigned by the IRD to your application for registration is a permanent and unique number assigned to you. This TIN should be quoted in all correspondence with the IRD.

All individuals and businesses get a TIN when they register with the Inland Revenue Division.

Penalties and interest may be applied by the IRD to any non-filing, late filing or late paying taxpayer.

You may appoint a representative to act for you. You have to prepare a letter of authorization and send it to the IRD. An authorized representative, often a lawyer, accountant, custom broker, or tax professional from outside your business, can register your business, access all your accounts, make account enquiries, and provide information to update accounts. Authorized representatives remain authorized until you revoke their authorization.

A tax resident is a person who spends more than 183 days a year in Grenada. For companies, they can become a tax resident of Grenada if it is registered in the country, or its head office is in Grenada.

If the calculation on your tax return results in a negative amount of Income tax payable

You must file a return for the reporting period and apply for a tax refund on the prescribed form.

It is a document issued by a VAT registered business stating the details of a taxable supply and all other related information as prescribed by the VAT legislation.

Submit a written letter of request to the comptroller Inland Revenue Division.

Zero rated supplies refer to items that are subject to 0% VAT on their input supplies.

You can apply to the Comptroller Inland Revenue Division for VAT deregistration

A business can apply for VAT registration if:

  • At the end of any period of 12 months or less, the total value of taxable supplies exceeds $300,000.
  • At the beginning of any period, there are reasonable grounds to expect that the value of your taxable supplies will exceed $300,000.

The annual property tax rate is up to 0.8% of the market property value. The first $100,000 is deducted from the property value when calculating the tax. However please note that the deduction is only applied to one property.

Transfer tax is paid when real estate is sold. If a citizen sells the property, they pay 5%. If a foreigner sells the property in Grenada, they pay 15%.

Grenada has a Double taxation Treaties with the United Kingdom and other countries of the Caribbean Community (CARICOM). Therefore, if a tax resident of Grenada earns income in one of these countries, taxes will not have to be paid in both countries in full.

Yes. Grenada shares tax information with other countries under CRS and FATCA.

CRS is a standard for the international exchange of account information between tax authorities. Under CRS, Grenada shares the following information:

  • A taxpayer’s name, TIN, date and place of birth.
  • An account numbers.
  • Data on capital gains
  • - A name and identification number of the financial institution

FATCA stands for the Foreign Account Tax Compliance Act. Its purpose is to prevent American citizens and residents from avoiding paying taxes. Under FATCA Grenada submits information on accounts and other assets exceeding $50,000 to the US Internal Revenue Service.