The Trinidad and Tobago Ministry of Finance has extended the mandatory registration deadline for the Landlord Business Surcharge to June 30, 2026 for landlords and rent-collecting agents. The ministry said the extension follows public engagement and is intended to give affected persons more time to complete registration, assemble supporting documents and avoid penalties. The surcharge, introduced under the Finance Act, 2025, applies to actual gross quarterly rental income collected at 2.5 percent where income is TT$20,000 or less and 3.5 percent where it exceeds TT$20,000. It applies to non-exempt landlords, including persons residing in Trinidad and Tobago or abroad who receive rental income, as well as designated agents collecting rent on an owner's behalf. Registration carries a one-time fee of TT$2,500 per landlord, and quarterly payments are due on March 31, June 30, September 30 and December 31 with an approved Board of Inland Revenue return. The ministry also said the surcharge is creditable against final annual tax liability. Registration forms are available through the Inland Revenue Division website. Completed physical forms and supporting documents will be accepted only at the Port of Spain, San Fernando, Tunapuna and Tobago regional offices, and not at district revenue offices.
Ministry of Finance (Trinidad & Tobago)2026-05-26
Trinidad and Tobago Ministry of Finance extends Landlord Business Surcharge registration deadline to June 30 2026
The Trinidad and Tobago Ministry of Finance has extended the mandatory registration deadline for the Landlord Business Surcharge to June 30, 2026, to allow landlords and rent-collecting agents more time to register and avoid penalties. The surcharge, introduced under the Finance Act, 2025, applies at 2.5 percent or 3.5 percent of actual gross quarterly rental income depending on whether income is at or below, or above, TT$20,000, carries a one-time TT$2,500 registration fee, and is payable quarterly. Registration forms are available via the Inland Revenue Division website, with completed physical forms and supporting documents accepted only at the Port of Spain, San Fernando, Tunapuna and Tobago regional offices.