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Grenada TIN number guide

Taxpayer Identification Number(TIN)​

TIN number is Grenada is issued by the Inland Revenue Department(IRD). TIN consists of a six (6) digit unique number

Frequently Asked Questions​

A foreign company must complete CAIPO registration before applying for a Grenada TIN — what is the exact sequence?​

The TIN application cannot be submitted to the IRD until CAIPO registration is complete. Foreign companies register as an external (branch) company at the Corporate Affairs and Intellectual Property Office (CAIPO), which requires appointing a local registered agent via a fully executed power of attorney, submitting a letter of application and statement of particulars in duplicate, and paying the prescribed fee. Only after receiving the CAIPO certificate can the company proceed to the IRD's registration process to obtain a TIN. Attempting to approach the IRD without the CAIPO certificate will result in the application being turned away. [1] [2]

The VAT registration threshold in Grenada is EC$300,000 — not EC$120,000. What actually triggers mandatory VAT registration?​

The mandatory VAT registration threshold is EC$300,000 in annual gross standard-rated and zero-rated taxable supplies. The older EC$120,000 figure appears in outdated third-party guides and is no longer correct. Registration is required either when the 12-month rolling total of taxable supplies exceeds EC$300,000, or prospectively at the start of any period when there are reasonable grounds to expect supplies will exceed that amount. Businesses in public entertainment must register regardless of turnover. Once registered, VAT returns and payment are due by the 20th of the following month, and late payment incurs interest at 1.5% per month. [3]

Grenada migrated to G-TAX in 2024 and issued new TINs — what happens to the old 6-digit TIN on existing contracts and invoices?​

When Grenada launched the G-TAX system in January 2024, the IRD generated new TIN numbers for all taxpayers — existing 6-digit TINs were not carried over to the new system. The old TIN remains in the legacy system for 2023 and prior-year tax history only. Existing taxpayers already registered for VAT, PAYE, or CIT can retrieve their new TIN by completing the online onboarding at tax.gov.gd, or by contacting the IRD directly to have it sent by email or post. Any documents, invoices, or filings dated from 2024 onward should reference the new TIN issued through G-TAX. [4] [5]

When a Grenadian business pays a non-resident for services, dividends, or royalties, who is liable if withholding tax is not deducted?​

The paying Grenadian entity bears personal liability for any withholding tax that was not deducted. Withholding tax of 15% applies to payments made to non-residents — including dividends, interest, and royalties — and must be remitted to the IRD within seven days of the payment date. If the payer fails to deduct and remit, the IRD holds them personally liable for the full amount that should have been withheld. No withholding tax applies to payments made to Grenada tax residents. Grenada has a CARICOM-wide double taxation agreement (in force from March 1, 1996) and a bilateral treaty with the UK, which may reduce or eliminate withholding obligations for payees resident in those jurisdictions. [6] [7]

Why does an outstanding TIN balance in Grenada block a property sale or government contract bid, and how is it resolved?​

The IRD issues a Tax Clearance Certificate (TCC) only when a taxpayer has no outstanding liabilities and all returns are filed. A TCC is required for property transfers, accessing government contracts and services, and in some cases for loan applications. If a taxpayer has arrears — including unfiled VAT returns or unpaid PAYE — the TCC will be refused, which blocks the property transaction or bid entirely. The TCC can now be requested directly through the G-TAX portal at tax.gov.gd. Resolving arrears requires filing all missing returns and settling outstanding balances, after which the IRD will process the certificate. Consistent TIN registration and filing from the outset eliminates the risk of a blocked TCC at a critical moment. [4]

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