Income Tax in Trinidad and Tobago

Personal income tax for Trinidad and Tobago (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Trinidad and Tobago · tax year 2025 · changed 25 Jun 2026

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Key figures: Trinidad and Tobago, 2025

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Chargeable income basis and two-tier rate

Personal income tax is charged on chargeable income (assessable income less allowances and deductions). A two-tier rate applies, with a higher 30% rate on chargeable income above TTD 1,000,000.

Rate on chargeable income up to TTD 1,000,000

25%Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income

Rate on chargeable income over TTD 1,000,000

30%Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income

Personal allowance (tax-free threshold)

TTD 90,000 per yearIncome Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions

Personal allowance for non-residents

Generally not available, except non-residents receiving TT-source pension incomeIncome Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income

Non-resident rates on TT-source income

Same 25% / 30% scale applies to chargeable income; passive income may instead suffer final withholding taxIncome Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income

Residence test

Individual is resident if present in Trinidad and Tobago for at least 183 days in the year of income, or otherwise ordinarily resident ((approx — confirm))Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/residence

National Insurance (NIS) contributions

Employee NIS contributions are deductible in computing chargeable incomeIncome Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions

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Personal income tax rates and bands

Chargeable income basis and two-tier rate — Personal income tax is charged on chargeable income (assessable income less allowances and deductions). A two-tier rate applies, with a higher 30% rate on chargeable income above TTD 1,000,000.
Rate on chargeable income up to TTD 1,000,000 — 25% (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income)
Rate on chargeable income over TTD 1,000,000 — 30% (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income)
Personal allowance (tax-free threshold) — TTD 90,000 per year TTD/year (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions)
Personal allowance for non-residents — Generally not available, except non-residents receiving TT-source pension income (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income)
Non-resident rates on TT-source income — Same 25% / 30% scale applies to chargeable income; passive income may instead suffer final withholding tax (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income)
Residence test — Individual is resident if present in Trinidad and Tobago for at least 183 days in the year of income, or otherwise ordinarily resident ((approx — confirm)) (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/residence)
National Insurance (NIS) contributions — Employee NIS contributions are deductible in computing chargeable income (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions)
Tertiary education expenses deduction — Up to TTD 72,000 per year for tertiary education expenses at institutions outside Trinidad and Tobago ((approx — confirm)) TTD/year (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions)
Approved pension/annuity/NIS deduction cap — Contributions to approved pension funds, annuities and NIS deductible up to TTD 60,000 per year combined TTD/year (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions)
First-time homeowner allowance — Up to TTD 30,000 per year for the first five years (acquisitions on or after 1 January 2023) ((approx — confirm)) TTD/year (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions)
Individual return filing deadline — 30 April of the year following the year of income (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/tax-administration)
Self-employed quarterly instalments — Estimated tax payable in quarterly instalments by 31 March, 30 June, 30 September and 31 December, with the balance due by 30 April (Income Tax Act (Chap. 75:01) — https://www.finance.gov.tt/services/income-tax/paying-your-taxes/)
Business levy on self-employed — 0.6% on gross income/receipts exceeding TTD 360,000 per year, where it exceeds the income tax liability (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/other-taxes)

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Personal income tax rates and bands

Chargeable income basis and two-tier rate — Personal income tax is charged on chargeable income (assessable income less allowances and deductions). A two-tier rate applies, with a higher 30% rate on chargeable income above TTD 1,000,000.

Rate on chargeable income up to TTD 1,000,000 — 25% (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income)

Rate on chargeable income over TTD 1,000,000 — 30% (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income)

Personal allowance (tax-free threshold) — TTD 90,000 per year TTD/year (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions)

Personal allowance for non-residents — Generally not available, except non-residents receiving TT-source pension income (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income)

Non-resident rates on TT-source income — Same 25% / 30% scale applies to chargeable income; passive income may instead suffer final withholding tax (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income)

Residence test — Individual is resident if present in Trinidad and Tobago for at least 183 days in the year of income, or otherwise ordinarily resident ((approx — confirm)) (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/residence)

National Insurance (NIS) contributions — Employee NIS contributions are deductible in computing chargeable income (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions)

Tertiary education expenses deduction — Up to TTD 72,000 per year for tertiary education expenses at institutions outside Trinidad and Tobago ((approx — confirm)) TTD/year (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions)

Approved pension/annuity/NIS deduction cap — Contributions to approved pension funds, annuities and NIS deductible up to TTD 60,000 per year combined TTD/year (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions)

First-time homeowner allowance — Up to TTD 30,000 per year for the first five years (acquisitions on or after 1 January 2023) ((approx — confirm)) TTD/year (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/deductions)

Individual return filing deadline — 30 April of the year following the year of income (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/tax-administration)

Self-employed quarterly instalments — Estimated tax payable in quarterly instalments by 31 March, 30 June, 30 September and 31 December, with the balance due by 30 April (Income Tax Act (Chap. 75:01) — https://www.finance.gov.tt/services/income-tax/paying-your-taxes/)

Business levy on self-employed — 0.6% on gross income/receipts exceeding TTD 360,000 per year, where it exceeds the income tax liability (Income Tax Act (Chap. 75:01) — https://taxsummaries.pwc.com/trinidad-and-tobago/individual/other-taxes)