Government of the Republic of Trinidad and Tobago

Inland Revenue Division

Mission Statement

To improve voluntary compliance by:

  • Providing quality customer service and education;
  • Enforcing the tax laws effectively and efficiently; in an environment of integrity, fairness and mutual respect;
  • Improving employees’ wellbeing, knowledge and skills.

Vision Statement

To be a globally respected tax administration.



  • Confidentiality
  • Equity
  • Transparency
  • Fairness
  • Team Spirit


The Inland Revenue is a Division of the Ministry of Finance and serves as the principal tax collecting agency in Trinidad and Tobago. The organisation is managed by a Board of five (5) Commissioners, one of whom is appointed as Chairman. Board members are charged with the primary responsibility of administering taxes in Trinidad and Tobago, in accordance with Section (3) of the Income Tax Act Chapter 75:01.

The principal functional areas of the Division, which are each headed by a Commissioner, are:

  • Corporate Services, which includes IT, Human Resources, Finance & Accounting and Internal Audit: These are managed by the Chairman;
  • Administration, Legal and Policy;
  • Audit and Compliance;
  • Collections, Accounting Control and Taxpayer Services;
  • Planning & Research, Objections and Reform.


The Board fulfils its responsibility by providing leadership and strategic direction to staff members as they administer tax laws related to the following nineteen (19) tax types:

  1. Auctioneers’ Licence
    1. Business Levy
    1. Corporation Tax
    1. Club Gaming Licence
    1. Financial Services Tax
    1. Green Fund Levy
    1. Health Surcharge
    1. Hotel Accommodation Tax
    1. Income Tax                                        
    1. Insurance Premium Tax
    1. Insurance Surrender Tax
    1. Lands and Buildings Taxes          
    1. Money Lenders Licence
    1. Pawn Brokers Licences
    1. Petroleum Tax                                          
    1. Stamp Duty                                  
    1. Unemployment Levy
    1. Value Added Tax                                    
    1. Withholding Tax  

Click here to be re-directed to the website of the Inland Revenue Division


The services outlined below are provided by the Inland Revenue Division.

  • Filing of Income Tax Returns;
  • V.A.T Payments/Collections;
  • Application for Tax Clearance;
  • Deed of Covenants Approvals;
  • Annuities Approval (or Surrender);
  • Pension Plans Approval (or Surrender);
  • Tax Declaration Form Approvals;
  • Request for Change in Names or Addresses of Taxpayer;
  • Request for Statement of Indebtedness;
  • Board of Inland Revenue (BIR) Number;
  • Tax Clearance Certificate;
  • V.A.T – Request for Information;
  • Application for objection to tax assessment.

Click here for a full list and explanation of services offered by the Inland Revenue Division


Tax Laws

  • Petroleum Taxes Act Chap 75:04, Act 22 of 1974
  • Income Tax (in aid of industry) Act Chap. 85:04, Act 12 of 1950
  • Income Tax Act Chap. 75:01, Act 34 of 1938
  • Value Added Tax Act Chap. 75:06, Act 37 of 1989
  • Corporation Tax Act Chap 75:02, Act 29 of 1966

Double Taxation Treaties

  • The Double Taxation Relief (BRAZIL) Order, 2008;
  • The Double Taxation Relief (CANADA) Order, 1996;
  • The Double Taxation Relief (CARICOM) Order, 1994;
  • The Double Taxation Relief (CHINA) Order, 2004;
  • The Double Taxation Relief (DENMARK) Order, 1969;
  • The Double Taxation Relief (FRANCE) Order, 1987;
  • The Double Taxation Relief (FEDERAL REPUBLIC OF GERMANY) Order, 1976;
  • The Double Taxation Relief (INDIA) Order, 1999;
  • The Double Taxation Relief (ITALY) Order, 1971;
  • The Double Taxation Relief (LUXEMBOURG) Order, 2001;
  • The Double Taxation Relief (NORWAY) Order, 1969;
  • Convention between the Republic of Trinidad and Tobago and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, 2009;
  • The Double Taxation Relief (SWEDEN) Order, 1984;
  • The Double Taxation Relief (SWITZERLAND) Order, 1973;
  • The Double Taxation Relief (UNITED KINGDOM) Order, 1983;
  • The Double Taxation Relief (UNITED STATES OF AMERICA) Order, 1971;
  • The Double Taxation Relief (VENEZUELA) Order, 1997.


The Inland Revenue Division
Inland Revenue Division (IRD) Building
Government Campus Plaza
#2-4 Ajax Street
Trinidad and Tobago W.I.

Telephone: (868) 800-TAXX (8288)