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Landlords across Trinidad and Tobago will soon be required to formally step into the tax net, as downloadable registration forms for the new Landlord Business Surcharge become available from March 1, 2026.
The Board of Inland Revenue (BIR) announced this week that preparations are well advanced to facilitate compliance ahead of the rollout of the new tax measure, introduced in the 2025/2026 National Budget. Finance Minister Davendranath Tancoo met with senior BIR officials to review readiness for implementation and ease the transition for landlords.
Under the new requirements, all landlords must register their rental properties with the BIR. The registration deadline has been extended to May 30, from an earlier cut-off of March 31, to allow landlords additional time to regularise their affairs.
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