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Paying your Taxes


Individuals and businesses are required by law to pay various forms of tax.  Individuals pay income tax and health surcharge on their income.  Businesses must pay VAT, Corporation Tax, Business Levy, Green Fund Levy, and other Miscellaneous Taxes.  There are different procedures for paying taxes, depending on whether the payee is an individual or a business.




Procedures for Individuals

In order to pay taxes, all individuals, whether they are self-employed or employed by someone else, must have a BIR file number.  Please follow the link below to apply for a BIR file number.
Please note that individuals are no longer legally required to file income tax returns unless they are professionals or self-employed.  Your employer will deduct taxes from your salary and pay them to the government on your behalf.  However, you can choose to file a return if you are unhappy with the amount of tax that has been deducted from your earnings by your employer.
If you are self-employed you must file a tax return at the end of the financial year.  The filing deadline is set by the Inland Revenue Division, is usually in March or April, and can vary from year to year.  You can file your tax returns by following the links below.
File a Tax Return
Applying for a Board of Inland Revenue (BIR) File Number and Pay as you Earn (PAYE) Number

 

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How much tax do I pay?

All taxpayers are entitled to a Personal Allowance of TT$72,000.00 per year until the end of 2020.  This means that you do not pay income tax on your first TT$72,000.00 of income, so you pay no income tax at all if you earn less than this amount.  The Personal Allowance will increase to TT$84,000 from January 1, 2021. Follow the link below for tax rates and information on how your taxes are calculated.
 
You can reduce the amount of tax they pay by declaring tax-deductible expenses.  Please follow the link below for information on reducing your taxes. 
 
Reducing Your Income Tax

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What tax assistance is available for individuals?

 
The Inland Revenue Division of the Ministry of Finance provides the following tax services free of charge:
  • Answering queries on tax liabilities
  • Assisting with completion of tax returns
  • Approval of TD1 forms (please follow the link at the end of this section for more information on TD1 approvals)
  • Explanation of any tax measure
You may contact the following locations for tax assistance between the hours of 8:00 am and 4:00 pm, Monday to Friday, except public holidays:
 
Taxpayer Relations Section
Inland Revenue Division
2-4 Ajax Street
PORT OF SPAIN
Trinidad
Tel. 868-800-TAXX (8299)
868-623-1211
868-623-1212
868-623-1213
868-623-1214
  
South Regional Office
Inland Revenue Division
52 Cipero Street
SAN FERNANDO
Trinidad
Tel. 868-657-6057
       868-657-5775
 
Tobago Regional Office
Inland Revenue Division
Sangster's Hill
Scarborough
Tobago
Tel. 868-639-2410
       868-639-2538
 
You may also obtain tax assistance by visiting the Couva District Revenue Office on the first Wednesday of every month, or the Point Fortin District Revenue Office on the third Wednesday of every month between the hours of 8:00 am and 12 noon.  Please follow the link below for District Revenue Office locations.
 
 You can also visit the Inland Revenue Division website and select the "Tax Assistance" drop-down menu for on-line tax assistance.
 

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Procedure for Businesses

Businesses must have a BIR file number in order to pay taxes.  They must also have a PAYE file number in order to deduct and remit taxes from employees.  Please follow the link below for information on obtaining BIR and PAYE file numbers.


Applying for a Board of Inland Revenue (BIR) File Number and Pay as you Earn (PAYE) Number

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How do I pay my taxes?

If you are employed by a company, your taxes are deducted as you earn and are paid to the Inland Revenue Division by your employer.  
Businesses and professionals must make payments directly to the Inland Revenue Division:
  1. Fully complete a Payment Description Slip.  This form is available online by following the link below, or you can pick up a copy from any Cashiers' Unit (see addresses below) or District Revenue Office.
  2. Present your completed Payment Description Slip together with your payment at any Cashiers' Unit.  Payment can be made by cash, cheque or Linx (debit card).
 

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Where can I make a payment?

Payment can be made at the Cashiers' Unit at the addresses below between the hours of 8:00 am and 4:00 pm, Monday to Friday, except public holidays.
 
Inland Revenue Division
Inland Revenue Division
2-4 Ajax Street
Port of Spain
Trinidad
 
South Regional Office
Inland Revenue Division
52 Cipero Street
San Fernando
Trinidad

Tobago Regional Office
Inland Revenue Division
Sangster's Hill
Scarborough
Tobago
 
Payment can also be made at any district revenue office.  Please follow the link below for office locations.
District Revenue Offices

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What are the deadlines to submit taxes?

Employers must pay Income Tax and Health Surcharge Payments deductions (PAYE) by the 15th of the month following the month the deduction was made from employee's earnings.  Self-employed individuals must make quarterly payments by the last day of each quarter, in March, June, September and December.

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Where can I find more information?

For more information, please visit the Inland Revenue Division website, contact the Inland Revenue Division office or any District Revenue Office.
 
Inland Revenue Division
Government Campus Plaza
2-4 Ajax Street
Port of Spain
Trinidad, West Indies
Tel. (868) 800-TAXX (8299)
        (868) 623-1211-14
Opening hours: 8:00 am to 4:00 pm, Monday to Friday except public holidays
 
Business Levy
Green Fund Levy
Health Surcharge

 

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