Tax Residency
Presence of 183 days or more in a tax year will confer tax residency on an individual, who will then become deemed 'ordinarily resident' or 'not ordinarily resident'.
Those deemed ordinarily resident, are subject to Income Tax within Trinidad and Tobago on their worldwide income on the arising basis.
Those deemed not ordinarily resident, are liable to Income Tax on income derived from Trinidad and Tobago, plus overseas income, where it is remitted to Trinidad and Tobago.
The concept of ordinary residence is conferred where an individual has enduring connections to Trinidad and Tobago, through family links and other domestic arrangements such
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Web page updated on 17 Mar 2025 15:24