PUBLIC NOTICE - ONLINE FILING OF AMUSEMENT GAMING TAX RETURNS April 1st 2026 – March 31st 2027

The Board of Inland Revenue (BIR) wishes to advise ALL Liquor Licence Holders under the Liquor Licences Act, Chap. 84:10, that the Amusement Gaming Tax Return for Filing Period: APRIL 1st, 2026 – MARCH 31st, 2027, will be available from July 1st, 2026 on the IRD website https://etax.ird.gov.tt . This return will only be available via our logged-in service.

On completion of the Return, Quarter 1 and Quarter 2 payments will become due.

The quarters are as follows:

Quarter 1: April 1st, 2026 - June 30th, 2026

Quarter 2: July 1st, 2026 - September 30th, 2026

Quarter 3: October 1st, 2026 - December 31st, 2026

Quarter 4: January 1st, 2027 - March 31st, 2027

Quarterly payments are due and payable on or before the 1st day of each Quarter.

Deadline for Quarter 1 payment is July 23rd, 2026, after which penalty and interest will accrue.

ALL outstanding Gaming Tax Returns prior to the period, APRIL 1st, 2026 – MARCH 31st, 2027, must be filed using the previous process.

Please note that these measures do not apply to Members’ Clubs under the Registration of Clubs Act, Chapter 21:01, who operate gaming machines.