Income tax returns in Trinidad and Tobago are due on 30 April. If you miss it:
- The TTD 100 late-filing penalty only kicks in once your return is more than six months late. For a 30 April deadline, that means after 31 October.
- Interest at 20% a year on any unpaid tax starts on 1 May, with no grace period.
Haven't filed your 2025 return yet? The late-filing penalty starts after 31 October 2026, so file as soon as you can: each further six months adds another TTD 100.
Key Dates
| What | Date |
|---|---|
| Employers issue TD4s | Last day of February |
| Return due (2025 income) | 30 April 2026 |
| Late-filing penalty starts (2025 income) | After 31 October 2026 |
| Return due (2026 income) | 30 April 2027 |
| Self-employed quarterly payments | 31 March, 30 June, 30 September, 31 December |
The Late-Filing Penalty
Under the Income Tax Act, if your return is more than six months late, the penalty is TTD 100 for every six months, or part of six months, that it stays unfiled.
- It applies to people who are required to file.
- It starts after the six-month window, not on 1 May. PwC calls this "an automatic six-month grace period".
- The window isn't an extension of the deadline. Your return is still due 30 April, and interest still runs from 1 May.
Interest on Unpaid Tax
If you owe tax and don't pay it by 30 April, interest at 20% a year runs from 1 May until the day you pay. Late quarterly instalments attract interest at the same rate.
On a TTD 10,000 balance, that's roughly TTD 167 for each month it goes unpaid. Interest grows much faster than the TTD 100 penalty, so if you owe, pay as soon as you can, even if your paperwork isn't finished.
Do You Even Have to File?
- PAYE employees whose only income is their salary or pension: you aren't required to file, so no late-filing penalty applies. If too much PAYE was deducted, though, filing is the only way to get it back. See how much tax you should be paying.
- Anyone with business, rental or other income: you must file, using the 400-ITR.
- Sole traders and the self-employed: you also make quarterly payments through the year. See our sole trader guide.
Not sure which form applies to you? Read TD1, TD4, 440-EMO, 400-ITR: which form is which.
Is There an Amnesty?
The most recent amnesty waived penalties and interest for income years up to 2023. It was extended several times and finally closed in August 2025. As of October 2026, no new amnesty has been announced, so don't plan around one.
Already Late? Do This Now
- Check your e-Tax access. If you don't have a login, applying takes one or two business days. See how to get into e-Tax.
- Gather your TD4s and any receipts for deductions.
- File before 31 October to stay clear of the penalty.
- Pay any balance immediately to stop interest building up.
TaxDash gets your return done in about 10 minutes, then fills it in on e-Tax for you to review and submit.
Sources: Income Tax Act, Chap. 75:01 (IRD consolidation) · IRD: Instructions for Forms 400 ITR and 440 EMO · IRD: PAYE Annual Return · IRD: Amnesty notice (2025) · PwC Worldwide Tax Summaries: Tax administration. TaxDash is independent and not affiliated with the IRD. This is general information, not tax advice.
Frequently asked questions
When is the income tax deadline in Trinidad and Tobago?
30 April following the end of the income year. Returns for 2025 income were due 30 April 2026, and returns for 2026 income are due 30 April 2027.
What is the penalty for filing taxes late in Trinidad and Tobago?
TTD 100 for every six months, or part of six months, that a return is more than six months late. In practice, a return that's due 30 April attracts the penalty only if it's filed after 31 October. It applies to people who are required to file.
Is there interest on unpaid income tax in Trinidad and Tobago?
Yes. Tax not paid by 30 April attracts interest at 20% a year from 1 May until the day it's paid. Unlike the late-filing penalty, there's no six-month window.
Do I get a penalty if I'm a PAYE employee and didn't file?
Resident individuals whose only income is from employment aren't required to file, so the late-filing penalty doesn't apply to them. Filing is still how you claim back any PAYE that was over-deducted.
Is there a tax amnesty in Trinidad and Tobago in 2026?
No. The last amnesty waived penalties and interest for income years up to 2023 and closed in August 2025. As of October 2026, no new amnesty has been announced.