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Trinidad and Tobago tax

Special regime for new residents: Foreign-source income of persons not ordinarily resident or not domiciled.

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Special regimes for new residents

Special regime

Trinidad and Tobago: foreign-source income of persons not ordinarily resident or not domiciled taxed when received

Tax relief

Foreign-source income: Remittance basis (non-dom)
Details
  • On: Foreign-source income actually received in Trinidad and Tobago
  • Who: Person who is not ordinarily resident in Trinidad and Tobago

Section 5(2) of the Income Tax Act provides that income arising outside Trinidad and Tobago to a person who is not ordinarily resident or not domiciled there is taxable on the amount received in Trinidad and Tobago, while employment exercised in Trinidad and Tobago is treated as income arising there whether or not received. 3

Taxed on

Foreign-source income actually received in Trinidad and Tobago; Trinidad and Tobago employment income whether or not received.

Who it applies to

  • Person who is not ordinarily resident in Trinidad and Tobago, or not domiciled there.

Exclusions

  • Income from employment or office exercised in Trinidad and Tobago is taxable regardless of where received.
  • Persons ordinarily resident and domiciled in Trinidad and Tobago fall under the general charge on income accruing in or derived from Trinidad and Tobago or elsewhere (s.5(1)).

Tax residence

Residence is tested by ordinary residence and domicile status under the Income Tax Act.

Visas

The treatment follows from residence and domicile under the Income Tax Act, not from a visa category.

Other taxes

Individual income tax is only part of the system; VAT and National Insurance contributions apply separately.

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Standard rules and foreign-source income

Standard rules

Personal income tax and business levy

Details
  • On: Chargeable income after allowances
  • Limit: TTD 1M/yr ≈ $147k

Individuals are taxed at 25% up to TT$1,000,000 of chargeable income and 30% above, after a TT$90,000 personal allowance (from 1 January 2023); a self-employed person also pays a 0.6% business levy on gross sales or receipts when these exceed TT$360,000 a year. 1 2

Taxed on

Chargeable income after allowances; business levy on gross sales or receipts

Who it applies to

  • Personal allowance and listed deductions are available to resident individuals.

Exclusions

  • Business levy is not charged on the gross sales or receipts of a business for up to three years from the date it starts.

Limits

  • TTD 1,000,000 a year (≈ $147,000) · 25% applies up to this amount of chargeable income; 30% above.
  • TTD 90,000 a year (≈ $13,300) · Personal allowance for resident individuals from 1 January 2023.
  • TTD 360,000 a year (≈ $53,100) · Gross sales or receipts, other than emolument income, above which the 0.6% business levy applies (in force from January 2019).

Other taxes

NIS contributions are claimable up to 70% within a TT$60,000 cap of pension and annuity deductions. Registration for VAT is required where gross annual income or sales exceed TT$500,000; that figure is not the business levy threshold.

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Standard rules

Trinidad and Tobago individual income tax: worldwide charge and rates

Worldwide income

Details
  • Limit: TTD 1M/yr ≈ $147k

Income tax is payable on income of any person accruing in or derived from Trinidad and Tobago or elsewhere, whether received in Trinidad and Tobago or not (s.5(1)), at 25% on chargeable income up to TT$1,000,000 and 30% on every dollar over TT$1,000,000 (from 1 January 2017), after a personal allowance of TT$90,000 from 1 January 2023. 3 1 2

Taxed on

Chargeable income of persons ordinarily resident and domiciled in Trinidad and Tobago from all sources worldwide, with the received-basis rule for persons not ordinarily resident or not domiciled.

Who it applies to

  • Personal allowance of TT$90,000 is available to all resident individuals from 1 January 2023 (IRD).

Exclusions

  • Persons not ordinarily resident or not domiciled are taxed on foreign-source income only when received in Trinidad and Tobago (s.5(2)).

Limits

  • TTD 1,000,000 a year (≈ $147,000) · Chargeable income up to this amount taxed at 25%; every dollar above taxed at 30%
  • TTD 90,000 a year (≈ $13,300) · Personal allowance available to resident individuals from 1 January 2023

Tax residence

Residence is tested by ordinarily resident and domicile status in the Income Tax Act.

Visas

Tax liability follows residence and domicile, not visa status.

Other taxes

VAT and National Insurance contributions are separate; 70% of NIS contributions are deductible within the TT$60,000 pension-contribution limit from 1 January 2022 (IRD).

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VAT, social security and other taxes

Questions people ask

Who qualifies for Foreign-source income of persons not ordinarily resident or not domiciled?

Person who is not ordinarily resident in Trinidad and Tobago, or not domiciled there. The treatment follows from residence and domicile under the Income Tax Act, not from a visa category.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

Sources (3)

Official sources

  1. Self Employed/Sole Trader (individual income tax rates) · Inland Revenue Division, Trinidad and Tobago · checked 2026-10-12
  2. Deductions and Required Supporting Documents, Individual Income Tax Return · Inland Revenue Division, Trinidad and Tobago · checked 2026-10-10
  3. Income Tax Act Chapter 75:01 (consolidation published by the Board of Inland Revenue) · Board of Inland Revenue, Trinidad and Tobago · checked 2026-10-10