Inland Revenue Division - Ministry Of Finance and The Economy



Services - District Revenue Services - Payment Of Lands & Buildings Taxes



The District Revenue Services were formerly called "Warden" Offices and serve as decentralized units for receiving and collecting revenue.


The primary function of the District Revenue Services is the performance of their statutory duties under the Lands and Buildings Taxes Act, Chapter 76:04, to raise levy, assess and collect taxes on all Lands and Buildings in Trinidad and Tobago not being within the City of Port-of-Spain and the City of San Fernando.

  • Lands and Buildings Taxes are due and payable 31st of March each year.
  • A further extension is granted for a three month period until the 30th of June.
  • Interest accrues on late payments at the rate of (15%) twenty percent per annum from July 1st. In addition a penalty of 10% is charged on these late payments.

Land Tax and Lease Rent are also payable at the District Revenue Offices.



The Taxpayer presents his previous year's receipt to the  District Revenue Office in the area in which the property is located. This receipt carries the assessment number which locates the address of the property in the assessment rolls.


In the absence of the receipt, the address of the property may be located in the indices (books).  Addresses are listed in alphabetical order according to surname of owner of property.


The same procedure applies for the payment of Land Tax or Lease Rent.



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The information in this website is designed to assist you in understanding your tax obligations.


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