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Grenada TIN — Taxpayer Identification Number Guide

Taxpayer Identification Number (TIN)​

The Taxpayer Identification Number (TIN) in Grenada is issued by the Inland Revenue Division (IRD). It is a permanent, unique identifier assigned to every individual and business that registers with the IRD. The TIN must be quoted in all correspondence, filings, and tax documents submitted to the IRD.

TIN Format​

PropertyDetail
Length6 digits
StructureNumeric only
Example123456
Issuing authorityInland Revenue Division (IRD)
Online portaltax.gov.gd (G-TAX system)

The TIN is a six-digit numeric string. There is no embedded checksum or encoded structure — it is a sequential registry number unique to each taxpayer.

The G-TAX System (Launched January 2024)​

In January 2024, Grenada replaced its legacy tax administration system with G-TAX, a modern digital platform accessible at tax.gov.gd. G-TAX handles the three main monthly taxes: Corporate Income Tax (CIT), Value Added Tax (VAT), and Pay As You Earn (PAYE).

When G-TAX launched, the IRD issued new TIN numbers to all registered taxpayers. Old 6-digit TINs from the legacy system are retained only for historical records (2023 and earlier). Any filing, invoice, or correspondence dated from 2024 onward must use the new TIN obtained through G-TAX.

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 to receive it by email or post.

How to Register for a TIN​

New taxpayers can request a TIN directly through G-TAX by clicking "Request New TIN," completing the application form, and uploading the required documents. The IRD reviews the submission and contacts the applicant if additional information is needed.

Business owners must complete business registration at the Corporate Affairs and Intellectual Property Office (CAIPO) before approaching the IRD. The IRD will not accept a TIN application without a valid CAIPO certificate. After receiving the CAIPO certificate, a business owner can either visit the IRD's main office at the Carenage or complete the process online at tax.gov.gd.

Individuals can register directly at the IRD main office or through the G-TAX online portal.

VAT Registration​

Grenada's VAT rate is 15% (standard), with a 10% rate on tourism and accommodation services. A person conducting a taxable activity must register for VAT when their annual gross standard-rated and zero-rated taxable supplies exceed EC$300,000. Registration also applies prospectively: if there are reasonable grounds to expect supplies will exceed the threshold in the coming 12 months, the business must register at the start of that period. Businesses in the public entertainment sector must register regardless of turnover. VAT returns and payment are due by the 20th of the following month, with late payment incurring interest at 1.5% per month.

Corporate Income Tax​

Companies resident in Grenada are taxed on worldwide income. The standard corporate income tax (CIT) rate is 28%. CIT instalments are filed and paid through G-TAX. Non-resident companies operating a permanent establishment in Grenada are taxed on Grenada-source income at the same rate.

Withholding Tax​

Withholding tax of 15% applies to payments made to non-residents, including dividends, interest, royalties, and service fees. The paying Grenadian entity is personally liable if withholding tax is not deducted and remitted. Payment must be made to the IRD within seven days of the date of payment or credit to the payee. No withholding applies to payments made to Grenada tax residents.

Grenada has tax treaty relief available through:

  • The CARICOM Double Taxation Agreement (in force from 1 March 1996), covering all CARICOM member states.
  • A bilateral UK–Grenada double taxation treaty.

Payees resident in those jurisdictions may be entitled to reduced or zero withholding rates under the applicable treaty.

Tax Clearance Certificate (TCC)​

The IRD issues a Tax Clearance Certificate confirming a taxpayer has no outstanding liabilities and all returns are filed up to date. A TCC is required for:

  • Property transfers and real estate transactions
  • Bidding on or executing government contracts
  • Certain loan and financing applications

TCC requests can now be submitted directly through the G-TAX portal at tax.gov.gd. If a taxpayer has arrears — including unfiled VAT returns or unpaid PAYE — the TCC will be refused until all outstanding balances are settled and missing returns are filed.

For more on how VAT thresholds compare across jurisdictions, see the worldwide VAT registration thresholds guide.

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 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] [4]

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 TINs from the legacy system were not carried over. 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. [5] [6]

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 1 March 1996) and a bilateral treaty with the UK, which may reduce or eliminate withholding obligations for payees resident in those jurisdictions. [7] [8]

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. [5] [4]

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