Top income tax
30.0%
Worldwide system
Corporate tax
30.0%
VAT
12.5%
standard rate
Tax residency
183 days
18 tax treaties
Trinidad and Tobago tax profile
Data year: 2025
- Tax system
- Worldwide Trinidad and Tobago taxes residents on worldwide income. Non-residents taxed on T&T-source income only.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 30.0%
- VAT
- 12.5%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 4.0%
- Social security (employer)
- 8.4%
- Dividend withholding
- 10.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 18
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| TTD 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| TTD 0 | TTD 1,000,000 | 25.0% |
| TTD 1,000,000 | and above | 30.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present for 183+ days in a calendar year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- PwC Trinidad and Tobago (accessed Mar 23, 2026) PIT 25/30%, CIT 30%