Health Surcharge in Trinidad and Tobago is TT$8.25 a week if you earn more than TT$469.99 a month, and TT$4.80 a week if you earn less. Employers deduct it from your pay. The self-employed pay it themselves, every quarter. People under 16, 60 and over, or living only on a pension don't pay it.
It's separate from income tax and NIS, and it pays for health services.
The Rates
| Who | Higher rate | Lower rate |
|---|---|---|
| Employees | $8.25 a week if pay is more than $469.99 a month (or more than $109.00 a week) | $4.80 a week for everyone else |
| Self-employed | $8.25 a week if income for the year averages more than $469.99 a month | $4.80 a week for everyone else |
Over a full 52-week year, that's TT$429.00 at the higher rate and TT$249.60 at the lower rate.
These rates have been in the law for years. EY's Budget 2027 summary lists the same $4.80 and $8.25 rates for income year 2027.
Who Pays
The law charges Health Surcharge on:
- Every employed person who pays NIS, and
- Everyone else who has to file an income tax return, such as sole traders and the self-employed.
Who's exempt
- People under 16
- People 60 and over
- People whose only income is a pension
The IRD's instructions for the 400-ITR and 440-EMO also list people receiving NIS benefits as not required to pay.
If you turn 16 during the year, you pay from your 16th birthday. If you turn 60, you pay up to the day before your 60th birthday.
If You're an Employee
You don't need to do anything.
- Your employer deducts it from your pay each time you're paid.
- Your employer pays it over to the IRD by the 15th of the following month.
- After the year ends, your employer gives you a TD4 by the last day of February. It shows your total pay and the total Health Surcharge deducted, alongside your PAYE and NIS.
More on the TD4 in TD1, TD4, 440-EMO, 400-ITR: which form is which.
If You're Self-Employed
You pay Health Surcharge yourself, using your BIR number.
When: in four instalments, on or before:
- 31 March
- 30 June
- 30 September
- 31 December
Those are the same dates as your quarterly income tax and Business Levy payments.
On your return: the 400-ITR works out your Health Surcharge in Schedule D. You list your quarterly payments in Schedule R. Any balance is due by 30 April, and unpaid balances attract interest at 20% a year from 1 May.
Which rate? The law tests whether your total income for the year averages more than $469.99 a month. The IRD's Health Surcharge page describes the same test using your total sales or receipts. Either way, $469.99 a month is only about $5,640 a year, so most self-employed people pay the $8.25 rate.
Got workers? You also need a Health Surcharge account as an employer. You deduct it from your workers' pay and pay it to the IRD with your monthly PAYE return by the 15th of the following month.
New to all this? Start with our sole trader tax guide.
Is Health Surcharge Tax Deductible?
No. It isn't on the IRD's list of income tax deductions and allowances, so it doesn't lower your income tax.
Don't confuse it with NIS. You can deduct 70% of the employee NIS you pay, within a TT$60,000 cap shared with pension contributions. See NIS contributions and your tax.
Paid Too Much?
If you paid more Health Surcharge than you owed, you're entitled to a refund. The law says you must claim within six years from the end of the year it relates to.
Let TaxDash Do the Sums
TaxDash reads the Health Surcharge, PAYE and NIS from your TD4, applies the right rate if you're self-employed, and fills in your e-Tax return for you to review and submit. Want a quick estimate of your income tax first? Try the free income tax calculator.
Sources: IRD: Health Surcharge · IRD: Self Employed/Sole Trader · IRD: Small Business Person · Finance Act 1987, Part I (Health Surcharge), in the IRD's Income Tax Act consolidation · IRD: Instructions for Forms 400 ITR and 440 EMO · IRD: Individual Income Tax Deductions and Allowances · EY: Focus on Trinidad & Tobago Budget 2027. TaxDash is independent and not affiliated with the IRD. This is general information, not tax advice.
Frequently asked questions
How much is health surcharge in Trinidad and Tobago?
TT$8.25 a week if your earnings are more than TT$469.99 a month (or more than TT$109.00 a week), and TT$4.80 a week otherwise. Over a full year that's TT$429.00 or TT$249.60.
Who is exempt from health surcharge in Trinidad?
People under 16, people aged 60 and over, and people whose only income is a pension. The IRD's return instructions also list people receiving NIS benefits.
Do self-employed people pay health surcharge in Trinidad?
Yes. Self-employed people who have to file a tax return pay it themselves, in quarterly payments due 31 March, 30 June, 30 September and 31 December. The rate is TT$8.25 a week if their income for the year averages more than TT$469.99 a month, otherwise TT$4.80 a week.
Is health surcharge tax deductible in Trinidad?
No. Health surcharge isn't one of the deductions or allowances the IRD lists, so it doesn't reduce your income tax. It's a separate charge. Your NIS is different: 70% of employee NIS is deductible.
Where is health surcharge on my TD4?
Your TD4 shows the total health surcharge your employer deducted during the year, alongside your pay, PAYE and NIS. Employers must issue it by the last day of February.
Can I get a refund of health surcharge?
Yes, if you paid more than you owed. Under the law you must claim within six years from the end of the year it relates to.