International Tax

Individuals, Partnerships and Companies are required to register with the Inland Revenue Division (IRD) and obtain a Board of Inland Revenue (BIR) file number on taking up employment or starting operations in Trinidad and Tobago.
A BIR file number is necessary to file a tax return.
Non-residents must visit the International Tax Unit (Level 4) of the IRD Tower for evaluation and to determine their specific tax liability..

A non-resident (for tax purposes) is an individual present in Trinidad and Tobago, or a company operating within Trinidad and Tobago, for a period of fewer than 183 days in a calendar/tax year (subject to the Permanent Establishment Article in Trinidad and Tobago signed Tax Treaties).
While residents are taxed on their worldwide income, non-residents are subject to tax only on income derived from or accrued within Trinidad and Tobago, unless they qualify for a specific legal exemption or treaty relief.
Non-residents are not entitled to personal tax allowances or deductions (unless they are physically present in Trinidad and Tobago for more than 183 days during the tax year).
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