Trinidad and Tobago’s Ministry of Finance published an update on the rollout of landlord registration with the Board of Inland Revenue (BIR) linked to the new Landlord Business Surcharge, confirming that downloadable registration forms will be available from March 1, 2026 and that the registration deadline has been extended to May 30. The release notes that the BIR is carrying out administrative preparations for implementation of the surcharge, which was introduced in the 2025/2026 National Budget, and that all landlords are required to register with the BIR. The deadline extension moves the previous cut-off from March 31, while penalties for non-filing are set at TTD 1,000 for every six months late for individuals and TTD 2,500 for every six months late for corporations (limited liability companies). The ministry also stated the surcharge is between 2.5% and 3.5% of rental income and is creditable against final annual tax liability.
Ministry of Finance (Trinidad & Tobago) 2026-02-06
Trinidad and Tobago Ministry of Finance announces March 1 release of landlord registration forms and extends BIR registration deadline to May 30
Trinidad and Tobago’s Ministry of Finance announced landlord registration with the Board of Inland Revenue for the new Landlord Business Surcharge will begin with downloadable forms available from March 1, 2026, and the registration deadline extended to May 30. Introduced in the 2025/2026 National Budget, the surcharge ranges from 2.5% to 3.5% of rental income and is creditable against the final annual tax liability, with penalties for late registration set at TTD 1,000 for individuals and TTD 2,500 for corporations every six months.