News

TTCONNECT EXPRESS SERVICE AT THE IRD TOWER

Tue, 20 Oct 2026 00:39:00 GMT

The Board of Inland Revenue (BIR) wishes to inform the public that the ttconnect Express Service will be available through a mobile office, located on the ground floor of the Inland Revenue Division’s Ajax Street office, on the following days in the months of October to December 2026::

October 2026	November 2026	December 2026
Friday 23rd	Wednesday4th	Wednesday 2nd
Wednesday 28th	Friday 6th	Friday 4th
	Wednesday 11th	Wednesday 9th
	Friday 13th	Friday 11th
	Wednesday 18th
	Friday 20th
	Wednesday 25th
	Friday 27th

The service would be available during standard ttconnect Express Service operation hours of 10:00am to 2:00pm.

All taxpayers without a ttconnect ID are encouraged to take advantage of this service.

Public Notice - Adjustment to Payment Methods

Wed, 23 Sep 2026 18:55:00 GMT

Effective immediately, the Board of Inland Revenue advises that multiple payment methods (cash, cheque, linx and managers cheque) will be accepted for a single transaction, however a receipt will be issued for each payment method.

For example, if a taxpayer pays using both cash and a cheque, the payments will be processed separately and generate individual receipts.

Exception: Multiple cheques will still be accepted for a single Stamp Duty transaction and will generate a single receipt.

The Board of Inland Revenue apologises for any inconvenience caused and thanks the public for its cooperation.

TAXPAYER RELATIONS SECTION
Visit us at www.ird.gov.tt or call 800 TAXX (8299) Option 1

CLOSURE OF SOUTH REGIONAL OFFICE

Fri, 18 Sep 2026 18:28:50 GMT

The Board of Inland Revenue wishes to advise that the South Regional Office located at #52 Cipero Street, San Fernando, will be closed on:

Monday 21st September, 2026. This is necessary to facilitate critical maintenance work.

Official business hours will resume on Tuesday 22nd September, 2026.

The Board apologises for any inconvenience caused as a result of these measures.

TAXPAYER RELATIONS SECTION
Visit us at www.ird.gov.tt

Puiblic Notice - CHANGE IN CASHIERING HOURS DUE TO FINANCIAL YEAR END

Wed, 16 Sep 2026 14:46:16 GMT

The Board of Inland Revenue (BIR) wishes to advise members of the public that on Wednesday 30th September 2026 - Cashiering Services will be available at the following offices during the hours indicated below:

Head Office,
IRD Tower
Cashier’s Unit
8:00am to 10:30am

South Regional Office
Cashier’s Unit
8:00am to 9:00am

Tobago Regional Office
Cashier’s Unit
8:00am to 10:30am

DISTRICT REVENUE

8:00 am to 9:00 am	8:00 am to 9:30 am	8:00 am to 10:00 am	8:00 am to 10:30 am
Point Fortin	Sangre Grande	Tunapuna	St. George West, POS
La Brea		Chaguanas	Scarborough, Tobago
Siparia		Couva	Roxborough, Tobago
Mayaro
Rio Claro
Princes Town
San Fernando

Please note the following:

All other non-cash services will remain available throughout the working day.
Third (3rd) quarter payments should be made on or before the 30th September 2026.
To avoid delays you are encouraged to make payments before the deadline date.

This is necessary to facilitate the closure of the Financial Year end 30th September, 2026.

TAXPAYER RELATIONS SECTION
Visit us at www.ird.gov.tt or call 800 TAXX (8299) Option 1

Public Notice - Deadline for Payments by Ministries / Government Departments

Wed, 16 Sep 2026 14:44:20 GMT

The Board of Inland Revenue (BIR) wishes to advise that all Government Ministries and Agencies, Borough Corporations, Regional Corporations, Chief Inspectorate and The Judiciary, etc. should submit all cash/cheque payments no later than the 22^nd of September, 2026.

This deadline is necessary to faciliate closure of the Financial Year end on 30^th September, 2026.

Thank you for your understanding and co-operation.

Public Notice - Temporary Unavailability of Linx Service

Wed, 16 Sep 2026 14:42:00 GMT

The Board of Inland Revenue (BIR) wishes to advise the public that payments made via LINX, will be accepted on or before the 18^th of September, 2026.

This is necessary to facilitate the timely closure of financial accounts for the fiscal year ending on 30^th September 2026.

All other regular forms of payments will continue to be accepted.

Linx service will resume on 1^st October 2026.

The Board apologises for any inconvenience caused.

PUBLIC NOTICE - LANDLORD Registration

Fri, 14 Aug 2026 17:12:14 GMT

The Board of Inland Revenue (BIR) wishes to advise that the Landlord registration continues.
The BIR is encouraging Landlords to get registered without delay!!!

Registration can be done at the following Offices:

IRD Tower, Government Plaza Complex, 2-4 Ajax Street, POS
South Regional Office, 52 Cipero Street, San Fernando
East Regional Office, Tunapuna Administrative Complex, Corner Centenary Street & Eastern Main Road, Tunapuna
Tobago Regional Office, Victor E Bruce Financial Complex, 14-16 Wilson Road, Scarborough, Tobago

The penalty is only enforceable upon summary conviction.

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

Thu, 09 Jul 2026 18:44:19 GMT

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.

TAXPAYER RELATIONS SECTION
Visit us at www.ird.gov.tt or call 800 TAXX (8299)
Option 1

PUBLIC NOTICE - LANDLORD BUSINESS SURCHARGE CALCULATION

Tue, 16 Jun 2026 16:12:00 GMT

The Board of Inland Revenue (BIR) wishes to advise Landlords that currently there is no Landlord Business Surcharge (LBS) calculator on our website www.ird.gov.tt

Any calculators which may be circulating online was not authorized by the BIR.

Please see an example of how to calculate the quarterly Landlord Business Surcharge due:

Gross Rental Income per quarter	Month 1	Month 2	Month 3	Total Rent	LBS Rate	LBS due (Total Rent X LBS Rate)
Under $20,000.00	$5,000.00	$5,000.00	$5,000.00	$15,000.00	2.5%	$375.00
Over $20,000.00	$8,000.00	$8,000.00	$8,000.00	$24,000.00	3.5%	$840.00

Please note: Where the gross quarterly rental income exceeds $20,000.00, all of the rental income is charged at 3.5%.

Please be guided by information on our website www.ird.gov.tt or call 800-8299 option 1.

TAXPAYER RELATIONS SECTION
Visit us at www.ird.gov.tt or call 800 TAXX (8299)
Option 1

PUBLIC NOTICE - TEMPORARY CLOSURE OF IRD TOWER - JUNE 11 & 12, 2026

Thu, 11 Jun 2026 19:59:43 GMT

TEMPORARY CLOSURE OF IRD TOWER (JUNE 11, 2026 - JUNE 12, 2026)

The Board of Inland Revenue (BIR) wishes to advise that its Head Office located at the Inland Revenue Division (IRD) Tower, Government Campus Plaza, #2-4 Ajax Street, Port of Spain will be temporarily closed to the public on Thursday 11^th June and Friday 12^th June, 2026. The closure is as a result of internal infrastructural repair works being undertaken at the facility.

Payments can be made at any of our other Regional and District Revenue Offices.

Cheques can be deposited into a drop box available at IRD Tower.

REGIONAL OFFICES

San Fernando (Cashiers' Unit)
Scarborough, Tobago (Cashiers' Unit)

DISTRICT REVENUE OFFICES

Sangre Grande
Point Fortin
La Brea
Siparia
Mayaro
Rio Claro
Princes Town
Tunapuna
Chaguanas
Couva
San Fernando
Scarborough, Tobago
Roxborough, Tobago

The Board apologises for any inconvenience caused during this time, and thank persons for their support and understanding.

TAXPAYER RELATIONS SECTION
Visit us at www.ird.gov.tt or call 800 TAXX (8299)
Option 1

PUBLIC NOTICE - TAXPAYER SERVICES LANDLORD REGISTRATION ASSISTANCE PROGRAM

Wed, 03 Jun 2026 17:00:00 GMT

The Board of Inland Revenue wishes to advise that Landlords Registration will be available at the following District Revenue Offices:

Date	Location	Time
8^th & 9^th, June 2026	Siparia & Sangre Grande	8:30 a.m. - 2:00 p.m.
10^th & 11^th , June 2026	Princes Town & Point Fortin	8:30 a.m. - 2:00 p.m.
17^th & 18^th , June 2026	Rio Claro & Couva	8:30 a.m. - 2:00 p.m.

Landlords are encouraged to take advantage of this opportunity.

TAXPAYER RELATIONS SECTION
Visit us at www.ird.gov.tt or call 800 TAXX (8299)
Option 1

Notice: Submission of Country-by-Country (CbC) Notifications

Tue, 19 May 2026 18:02:12 GMT

The Inland Revenue Division (IRD) wishes to advise all Constituent Entities of Multinational Enterprise (MNE) Groups resident in Trinidad and Tobago for tax purposes of the requirements regarding Country-by-Country (CbC) Reporting notifications.
Any Constituent Entity of an MNE Group that is resident for tax purposes in Trinidad and Tobago shall notify the IRD whether it is the Ultimate Parent entity (UPE) or the Surrogate Parent Entity (SPE), no later than the last day of the Reporting Fiscal Year of such MNE Group (Section 5 of the Act).

Submission Guidelines

To streamline the reporting process, the IRD is now accepting these notifications electronically and/or by mail.

Please follow to the following instructions:

Submission Method: Notification can be sent by email to the IRD at birchair@ird.gov.tt and/or at ttcrs@ird.gov.tt or in writing to Chairman, Inland Revenue Division, #2-4 Ajax Street, Port of Spain.
Subject Line: Should clearly state "CbC Notification - [Name of MNE Group] - [Fiscal Year]".
Required Information: The notification should include:
- the name of the constituent entity,
- its BIR number, and
- Name and address of Ultimate Parent Entity (UPE) or Surrogate Parent Entity (SPE) filing the CbC Report and its tax residence.

Deadlines

Notifications must be submitted no later than the last day of the reporting fiscal year of the MNE Group. No penalties will be applied for late notifications.

For further inquiries or clarification, please contact the International Tax Unit at (868) 800-8299 Ext 12018/ 11866 or ttcrs@ird.gov.tt

TTCONNECT EXPRESS SERVICE AT THE IRD TOWER

Tue, 12 May 2026 20:53:08 GMT

May 2026	June 2026	July 2026
Friday 15th	Wednesday 3rd	Wednesday 8th
Wednesday 20th	Wednesday 10th	Wednesday 15th
Wednesday 27th	Wednesday 17th	Wednesday 22nd
		Wednesday 29th

The service would be available during standard ttconnect Express Service operation hours of 10:00am to 2:00pm.

All taxpayers without a ttconnect ID are encouraged to take advantage of this service.

PUBLIC NOTICE - ASSISTANCE FOR TAXPAYERS TO ACCESS E-TAX SERVICES

Tue, 21 Apr 2026 13:00:00 GMT

The Board of Inland Revenue (BIR) wishes to remind ALL TAXPAYERS that the Inland Revenue Division continues to expand its online (e-Tax) services for the filing of tax returns and access to taxpayer accounts. Taxpayers who are not currently filing online using the Logged-in Service are encouraged to transition to the e-Tax platform, which provides a more efficient, convenient, and timely method of meeting tax obligations.

TAXPAYERS ARE REQUIRED TO HAVE a ttconnect ID TO ACCESS e-TAX SERVICES

To facilitate this transition, iGovTT will provide the following service:

The ttconnect Express Mobile Unit will be present at the IRD Head Office, 2-4 Ajax Street, Port of Spain to assist taxpayers in obtaining their ttconnect ID and e-Tax access on the following dates:

Wednesday 22^nd April, 2026
Friday 24^th April, 2026
Tuesday 28^th April, 2026
Thursday 30^th April, 2026

The service will be available from 10:00 a.m. – 2:00 p.m. on the ground floor. Please walk with any two valid forms of ID (Birth Certificate, Driver’s Licence/Permit, National Identification Card, Passport)

Please note that the following ttconnect’s services remain available-

Email Service

Taxpayers may submit their documents electronically to any ttconnect Service Centre for registration to the e-Tax service. Requests will be processed within two (2) business days.

Visit ttconnect Service Centres

Taxpayers may visit any ttconnect Service Centre with the required documents. Registration will be completed by the next business day.

Taxpayers who are not yet filing online are strongly encouraged to take advantage of these services, particularly in light of the April 30th deadline for filing Income Tax Returns.

REMEMBER – THE FUTURE OF TAX ADMINISTRATION IS ONLINE

Avoid long lines and delays—register today and experience the convenience of e-Tax services.

PUBLIC ADVISORY - Fraudulent Email Messages Alert

Mon, 20 Apr 2026 19:05:00 GMT

It has come to the attention of the Board of Inland Revenue (BIR) that fraudulent email messages are being circulated. These email messages falsely indicate that a balance is reflected on your account suggesting a refund is due. The email messages may include a reference code, and a link directing recipients to a malicious website (e.g. https://trinidad.haje.pt/TTREF354 or similar variations).

The public is advised that the BIR will NEVER contact taxpayers with codes, links, or requests to access external websites. Our official form of communication is, and remains, via letters bearing a unique Letter ID, and formally addressed to the taxpayer by name.

The public is strongly urged to:

Ignore and delete any suspicious emails claiming to be from the BIR.
Do not click on links or provide personal or financial information in response to such emails.
Verify the authenticity of any communication by ensuring it is official BIR correspondence by contacting the BIR directly through the following established channels:

Call: 800-TAXX (8299) Option 1
Visit: https://www.ird.gov.tt
Visit your nearest IRD office
Visit https://etax.ird.gov.tt to manage your taxes online

The BIR remains committed to safeguarding taxpayers' information and encourages the public to remain vigilant against fraudulent schemes.

Important Update: Implementation of Common Reporting Standard (CRS)

Wed, 01 Apr 2026 19:36:00 GMT

The Inland Revenue Division (IRD) is in the process of implementing the Multilateral Convention on Mutual Administrative Assistance in Tax Matters Act (Act 7 of 2020).
In accordance with Section 11 of the Act, which governs the Automatic Exchange of Information (AEOI), the IRD will be hosting a series of mandatory training sessions for all Reportable Financial Institutions (FIs).

Upcoming Training Schedule

Topic	Date	Time
Registration for Reportable FIs	Thursday, April 9, 2026	10:00 AM
Registration for Reportable FIs	Friday, April 10, 2026	2:00 PM
Portal Submission of Data	Wednesday, April 15, 2026	10:00 AM
Portal Submission of Data	Thursday, April 16, 2026	2:00 PM

To ensure a smooth transition and compliance, sessions will cover both registration procedure and data submission procedures.

Next Steps for Financial Institutions

• Email Notification: All identified Reportable FIs will receive a formal invitation and link to the training sessions via email directly from the IRD.

• Preparation: Please ensure your relevant compliance and technical officers are available for these sessions to facilitate the upcoming reporting cycle.

• IRD Contact: For further information please contact TTCRS@ird.gov.tt

CLOSURE OF CASHIERS’ UNITS AND STAMP DUTY SECTIONS - APRIL 02, 2026

Wed, 01 Apr 2026 17:18:23 GMT

The Board of Inland Revenue wishes to advise the public that the Cashiers' Units and Stamp Duty Sections will be closed at 11:00am on Thursday April 2^nd, 2026. Cashiers' Units and Stamp Duty Sections will be closed at the following days and times:

Thursday April 02^nd, 2026 at 11:00 A.M.
Friday April 03^rd, 2026 (Good Friday)
Monday April 06^th, 2026 (Easter Monday)

These include:

REGIONAL OFFICES

IRD Tower – Ajax Street, Port of Spain
South Regional Office – Cipero Street, San Fernando
Tobago Regional Office – Victor E. Bruce Financial Complex - Wilson Road, Scarborough

DISTRICT REVENUE OFFICES

All District Revenue Offices in Trinidad & Tobago
- Sangre Grande
- Point Fortin
- La Brea
- Tunapuna
- Chaguanas
- Couva
- Princess Town
- Rio Claro
- Mayaro
- Siparia
- St George West
- San Fernando
- Scarborough
- Roxborough

Please Ensure That All Payments Due Are Made Early!

As a reminder, all our offices will be closed on the following days:

FRIDAY APRIL 03^RD, 2026
MONDAY APRIL 06^TH, 2026

Please note: Normal business hours will resume on Tuesday April 07^th, 2026.

The Board apologises for any inconvenience caused.

CLOSURE OF EASTERN REGIONAL OFFICE AND TUNAPUNA DISTRICT REVENUE OFFICE - MARCH 27, 2026

Thu, 26 Mar 2026 20:52:18 GMT

The Board of Inland Revenue (BIR) wishes to advise that the Eastern Regional Office and the Tunapuna District Revenue Office located in the Tunapuna Administrative Complex will be closed on:

Friday 27th March, 2026 as follows:
- Cashiering Unit - 11:30 am
- General Office - 12:00 noon

This is necessary to facilitate the spraying of the complex by the Ministry of Health, Insect and Vector Control Unit.

Official business hours will resume on Tuesday 31st March, 2026.

The Board apologises for any inconvenience caused as a result of these measures.

NOTICE - COMMERCIAL ASSET LEVY

Sun, 22 Mar 2026 20:14:12 GMT

The Board of Inland Revenue (BIR) wishes to advise all Licensed Financial Institutions under Section 16 of the Financial Institution Act and Local Insurers under Section 4 of the Insurance Act, that in accordance with the Miscellaneous Taxes Act Part XVI, you are liable to the Commercial Asset Levy.

Accordingly, a Commercial Asset Levy Account Number will be automatically assigned by the BIR.

Please note that:

An application or in-person registration is not required for the assignment of this number.
An ADVICE OF ASSIGNMENT OF BIR NUMBER AND ACCOUNT NUMBERS will be mailed to the entity’s registered address as per our records.

A copy of this advice may also be obtained at any of our offices.

The Inland Revenue Division thanks you for your cooperation.

Landlord Business Surcharge FAQs

Tue, 17 Mar 2026 18:45:00 GMT

Q: What is the Landlord Business Surcharge?

A: The Landlord Business Surcharge is a tax payable by landlords on rental income, at prescribed rates, on a quarterly basis.

Q: Who is considered a landlord?

A: You are considered a landlord if you receive rent. This includes an agent of the landlord.

Q: What is rent?

A: Rent includes all income received by a landlord for the use or occupation of premises

Q: Who must register?

A: All landlords, whether residing in T&T or outside of T&T, must register with the Board of Inland Revenue.

Q: If I receive Rental Income in a foreign currency for a property rented in Trinidad and Tobago, do I have to register for the Landlord Business Surcharge?

A: Yes. You must register for the Landlord Business Surcharge and make quarterly payments by the prescribed dates.

Q: When is the deadline for registration?

A: You must register by May 30^th, 2026.

Q: What is the registration fee?

A: The registration fee is TT$2,500.00.

Q: Where can I register?

A: You can register at any of the following locations:

PORT OF SPAIN OFFICE - IRD Tower, 2-4 Ajax Street, Port of Spain
SAN FERNANDO REGIONAL OFFICE - #52 Cipero Street, San Fernando
EAST REGIONAL OFFICE - Tunapuna Administrative Complex, Cor. Centenary & Eastern Main Road, Tunapuna
TOBAGO REGIONAL OFFICE - Wilson Road, Scarborough

Note: Completed Forms will not be accepted at any of the District Offices.

Q: How do I register?

A: You must complete the registration form (available online or at the offices above), attach the required documents, and visit any of the above offices to complete the registration process.

Q: What documents do I need for registration?

A: You must provide:

One (1) form of identification (National ID/Passport/Driver’s Permit) for Landlord & Agent.(if applicable)
Title document (e.g. Title Deed/Certificate)
Authorization Letter (if registering through an agent)
Utility bill (showing proof of address)

Q: What happens after I register?

A: You will receive a “Certificate of Registration.” issued by the Board of Inland Revenue.

Q: What happens if I fail to register by the deadline?

A: You will face penalties:

Individuals: TT$1,000 for each six month period of non registration.
Corporations: TT$2,500 for each six month period of non registration.

Q: What happens if the information I supplied to the Board of Inland Revenue at the time of registration changes?

A: You must notify the Board of any such changes within 30 days.

Q: When is the Landlord Business Surcharge payable?

A: The Landlord Business Surcharge is payable quarterly and due on the following dates:

31st MARCH – 1st quarter
30th JUNE – 2nd quarter
30th SEPTEMBER – 3rd quarter
31st DECEMBER – 4th quarter

Q: What happens if I fail to make payments by the prescribed due dates?

An additional charge of 5% of the Landlord Business Surcharge payable will be applied; and
Interest at 15% per annum will accrue on any unpaid Landlord Business Surcharge.

Q: What is the rate of the Landlord Business Surcharge?

A: Landlord Business Surcharge is calculated at a rate of:

2.5% of the gross quarterly rental income up to $20,000.
3.5% of the gross quarterly rental income above $20,000.

Q: Who is exempt from paying the Landlord Business Surcharge?

A: You are exempt if you are:-

the State.
a State controlled enterprises
a hotel subject to Hotel Accommodation Tax under Part XI of this Act.
An ecclesiastical, charitable or educational institution of a public character.
Any other person or entity as the Minister may by Order specify.

Note: If you are not listed above then you MUST register.

Q: Will I be taxed twice?

A: No. The Landlord Business Surcharge is creditable to your final annual tax liability.
As a result, your rental income WILL NOT be taxed twice.