Landlord Business Surcharge
Landlord Business Surcharge in Trinidad and Tobago is a tax on rental income which requires all landlords to register with the Board of Inland Revenue and a quarterly surcharge on gross rent which is effective from January 2026.
Audit Accounting and Tax Services Limited provides professional guidance, compliance reviews, and advisory support to landlords navigating these changes.
Rental income in Trinidad and Tobago is treated as business income and may attract the Landlord Business Surcharge, in addition to income tax.
The surcharge applies to gross rental income, not profit
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Expenses do not reduce the surcharge
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It operates separately from income tax
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It applies to:
- Residential landlords
- Commercial landlords
- Industrial landlords
How can we assist:
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Registration, Surcharge calculation and quarterly payments to the BIR.
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Obtaining BIR file number and record keeping
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Queries, audits and objection by the BIR
Audit Accounting & Tax Services Ltd.
Posted : Feb 12, 2026
Registration is coming soon!
Downloadable forms are available on March 1, 2026.
Deadline for registration is May 30, 2026.
All registrants must have the following:
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BIR file number
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One time fee $2500 per property
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Description & Location of each property (photos may be required)
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Purpose of Rental
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Name & Address of owners of premises (deed may be required)
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Name & Address of appointed agent
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Other such information the BIR may require.
Note:
Failure to register is an offence and on summary conviction is liable to fine of $250,000 and imprisonment for 3 years.
Sect. 89, Finance Act 14/25
