Which tax numbers your business needs depends on how it's set up:
- Sole trader: your own individual BIR number, with no separate business number
- Partnership: a BIR number for the partnership and one for each partner
- Company: a company file number, applied for on Form AOI-002
Add a PAYE number if you hire staff. Registration is free.
Sole Traders and the Self-Employed
You don't get a separate tax number for your business. You use your own individual BIR file number for:
- Your income tax, including quarterly instalments
- Business Levy
- Health Surcharge
To register:
- Complete Form IA-001, the same form employees use
- Bring the original and a copy of your national ID card, passport or driver's permit
- If you've registered a trade name, bring the original and a copy of your Certificate of Registration from the Registrar General
The IRD may interview you to collect your business details. Already have a BIR number from a job? Keep using it. Here's how to get a BIR number if you don't have one.
Once you're registered, here's how sole traders are taxed.
Partnerships
A partnership needs:
- Its own BIR file number and a Green Fund Levy account. Apply with the completed application form, a copy of the Certificate of Registration, and the names, addresses and BIR numbers of all partners.
- A BIR number for every partner. Any partner without one applies as an individual first.
Companies
Apply for a company file number on Form AOI-002. Bring:
- Form DP-003, listing the directors
- A valid ID for every director
- The original and a copy of the Certificate of Incorporation
- The original and a copy of the Notice of Directors and Notice of Address
- The names and BIR numbers of the directors
- Any outstanding returns
Online: only if the company is already registered on TTBizLink, which you log into with your ttconnect ID. The TTBizLink help desk is 800-4739.
In person: the IRD Registration Unit at Government Campus Plaza, #2-4 Ajax Street, Port of Spain (800-TAXX / 8299), or the South (San Fernando, 657-6057) or Tobago (639-2410) regional offices.
PAYE Number: If You Hire Staff
Any company or sole trader who employs people needs a PAYE number to pay over the income tax and Health Surcharge deducted from wages. It's separate from your BIR file number, and it starts with PYE. Apply for it at the same time as your BIR number if you can, using Form AOI-002 for companies.
Every employee needs their own BIR number too.
Getting Your Company onto e-Tax
A company doesn't log into e-Tax on its own. People log in for it.
Step 1: Nominate Administrators
An Administrator must:
- Be an employee of the company
- Already have their own individual e-Tax access, and have logged in at least once
The IRD strongly recommends having more than one.
Step 2: Visit the IRD Registration Section
Each Administrator brings:
- A letter on company letterhead authorising e-Tax access, signed by two directors and stamped
- Any IRD document showing the company's BIR number, such as a receipt, Notice of Assessment or letter
- Each Administrator's name, ttconnect ID and BIR number
- Each Administrator's company email address and phone number. Generic addresses are only accepted if the company has no domain of its own, and group addresses aren't accepted at all.
- Photo ID: national ID card, driver's permit or passport
Step 3: Add the rest of your team on e-Tax
Administrators can then give access to Account Managers and Associates directly in e-Tax, without asking the IRD. Each person needs their own e-Tax access, plus their name, ttconnect ID, BIR number and work email and phone. You can only grant access you have yourself.
Using an accountant? You can give them access as an Authorised Agent in e-Tax, without sharing your password.
Why Do This Now
The 2027 Budget announced mandatory electronic filing for all taxpayers, companies included. EY expects it to hit businesses that file without logging in hardest. Read what mandatory e-filing means.
Sole trader? TaxDash prepares your 400-ITR, profit and loss statement and Schedule E, then fills your return into e-Tax for you.
Start your return with TaxDash
Sources: IRD: Board of Inland Revenue (BIR) Number · Ministry of Finance: Applying for a BIR File Number and PAYE Number · IRD: Small Business Person · IRD: Partnership · IRD: e-Tax, What Do I Need (Organisation)? · IRD: e-Tax External Access · TTBizLink. TaxDash is independent and not affiliated with the IRD. Procedures can change, so check with the IRD if anything here doesn't match what you see.
Frequently asked questions
Does a sole trader need a separate BIR number for their business?
No. A sole trader uses their own individual BIR file number for income tax, Business Levy and Health Surcharge. If they hire staff, they also need a separate PAYE number, which starts with PYE.
What form does a company use to get a BIR number in Trinidad and Tobago?
Form AOI-002, together with Form DP-003 listing the directors, a valid ID for every director, and the original and a copy of the Certificate of Incorporation, Notice of Directors and Notice of Address.
Can I register my company for a BIR number online?
Only if the company is already registered on TTBizLink. You then apply through TTBizLink using your ttconnect login. Otherwise apply in person at the IRD Registration Unit or a regional office.
How do I get my company onto e-Tax?
Nominate one or more Administrators. Each must be a company employee who already has their own individual e-Tax access and has logged in. They visit the IRD Registration Section with a letter on company letterhead signed by two directors and stamped, an IRD document showing the company's BIR number, each Administrator's name, ttconnect ID, BIR number and company email and phone, and photo ID.
Do I need a PAYE number?
Only if you employ staff. Any company or sole trader who hires employees must get a PAYE number to pay over the tax deducted from their wages.