Trinidad and Tobago vs Guam
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
 TT
Trinidad and Tobago
|
 GU
Guam
|
|
|---|---|---|
| Tax system | Worldwide | Worldwide |
| Tax authority | Board of Inland Revenue | Department of Revenue and Taxation |
| Authority website | Visit | — |
| Data year | 2025 | 2025 |
At a glance
|
TT
Trinidad and Tobago
|
GU
Guam
|
|
|---|---|---|
| Top personal income tax | 30% | 37% |
| Effective top rate | 30% | 37% |
| Corporate tax rate | 30% | 21% |
| VAT / GST | 12.5% VAT | 4% GRT |
| Tax system | Worldwide | Worldwide |
| Tax treaties | 18 | 0 |
Income tax
|
TT
Trinidad and Tobago
|
GU
Guam
|
|
|---|---|---|
| Top rate | 30% | 37% |
| Effective top rate | 30% | 37% |
| Capital gains tax | — | — |
| Capital gains notes | No capital gains tax in Trinidad and Tobago. | — |
| Social security (employee) | 4% | — |
| Social security (employer) | 8.4% | — |
Withholding rates
|
TT
Trinidad and Tobago
|
GU
Guam
|
|
|---|---|---|
| Dividends | 10% | — |
| Interest | 15% | — |
| Royalties | 15% | — |
Other taxes
|
TT
Trinidad and Tobago
|
GU
Guam
|
|
|---|---|---|
| Corporate tax | 30% | 21% |
| Inheritance tax | — | — |
| Wealth tax | — | — |
Tax features
|
TT
Trinidad and Tobago
|
GU
Guam
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | No | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Exit tax | No | No |
| CFC rules | No | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | No | No |
Special regimes
|
TT
Trinidad and Tobago
|
GU
Guam
|
|
|---|---|---|
| Digital nomad tax regime | No | No |
| Non-dom regime | No | No |
Residency and filing
|
TT
Trinidad and Tobago
|
GU
Guam
|
|
|---|---|---|
| Residency threshold | 183 days | 183 days |
| Filing deadline | April 30 | — |
| Automatic extension | No | No |
| Residency rules | Resident if present for 183+ days in a calendar year. | Resident if present 183+ days in a year. |
| Filing notes | Annual return due April 30. | — |