A person or company changing ownership of property by sale, transfer, gift or lease may need a GRA land Certificate of Compliance before the registry transaction can be completed.
The certificate shows that required tax returns and taxes have been addressed, or that payment arrangements satisfactory to the Commissioner-General have been made. It is a transaction-compliance document—not the transfer itself.
Use the land compliance route
GRA maintains different compliance purposes, including land and tender compliance. Do not use a tender form or certificate for a property transaction.
The property route applies across Deeds Registry and Land Registry transactions, while the title, transfer instrument and registry filing remain specific to the property system.
Prepare the core property documents
Current GRA guidance for a sale or transfer identifies material including:
- the completed application;
- a copy of the Transport, Certificate of Title or lease;
- the Agreement of Sale and Purchase with transaction details;
- TINs for the relevant parties;
- identification;
- power of attorney or company authorisation where someone acts for another person or company;
- evidence of transaction, legal, agent or commission expenses where applicable; and
- evidence of capital improvements and other relevant transaction costs.
Where the sale comes from a deceased estate, GRA’s current page also refers to probate or letters of administration and the deceased’s TIN.
Use the live GRA checklist. The exact documents depend on whether the transaction is a sale, transfer, gift, lease, estate or company matter.
Sale and gift packages are not identical
For a gift, GRA’s current material refers to the affidavit of donor and donee or the applicable Deed of Gift or vesting document, together with donor and donee TIN information and the relevant supporting evidence.
Do not use the sale Agreement as a substitute for the gift evidence, or assume that a transaction with no cash price has no tax or valuation consequences.
Valuation is not automatic at the compliance stage
GRA has publicly clarified that a valuation certificate is not automatically required when applying for a Certificate of Compliance for a property transfer.
The Commissioner-General may request a valuation where dissatisfied with the consideration stated for the disposal or acquisition. Registry and statutory valuation requirements at another stage remain separate.
Bring the tax record up to date
The compliance process looks beyond the single property transaction. GRA’s current public guidance refers to filing required Income, Corporate and Property Tax returns and paying taxes for the specified preceding period, or making satisfactory arrangements.
The applicable taxpayer, year and tax branches must be checked carefully. The current 2026 individual Property Tax exemption does not erase earlier-year filing or payment issues.
Submission channel
GRA’s Compliance page publishes an email submission route for land applications and branch contacts. Email acceptance does not prove that every interview, follow-up, payment or issuance step is fully remote.
Use the current official address and retain the sent application, attachments and acknowledgement.
Certificate validity
GRA states that a land compliance certificate expires on April 30 following its issue. Coordinate the application and registry completion so the certificate remains valid for the transaction.
Confirm current wording with GRA before relying on the validity period in a delayed matter.
Application checklist
- Identify the property registry branch and transaction type.
- Obtain the current land compliance application.
- Assemble the title or lease and Agreement of Sale or gift evidence.
- Confirm the parties’ names and TINs.
- Prepare identification and representative authority documents.
- Assemble expense and capital-improvement evidence.
- Address required returns, taxes or accepted payment arrangements.
- Submit through the current GRA channel.
- Respond to any interview, valuation or information request.
- Check the certificate details and validity before registry filing.
Common mistakes to avoid
- Using a tender compliance form for a land transaction.
- Sending a sale package for a gift without the gift documents.
- Assuming a valuation certificate is always required—or can never be requested.
- Ignoring earlier-year tax returns because the current individual year is exempt.
- Assuming email means the whole process is online.
- Treating the certificate as proof that ownership has transferred.
- Allowing the certificate to expire before registry completion.
Official sources
- GRA Certificate of Compliance policy
- GRA Compliance
- GRA valuation clarification
- GRA frequently asked questions
Related Invest Guyana guides and explainers
Editorial note
This guide provides general information, not tax or legal advice. GRA can request matter-specific information, and the registry transaction has separate requirements. Confirm the live checklist with GRA and the responsible registry.
