Trinidad and Tobago Compliance Report

Regulatory Overview

Regulatory Status

Active legislative/regulatory process underway

Key Regulator(s)

**Strong Public Advisories, **Role, Regulators

Primary Legislation

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Travel Rule

Adopted — Threshold: ,

Tax Reporting

**Trinidad and Tobago does not have a general capital gains tax.**. Therefore, any gains derived from the casual sale of cryptocurrency by an individual, which does not constitute a business activity or an "adventure in the nature of trade," would generally **not be subject to capital gains tax**, as no such tax exists.. **Important Caveat:** If the activity is deemed to be an "adventure in the nature of trade" or a business, the profits would then be subject to **income tax** (see below). The BIR would apply "badges of trade" tests (e.g., frequency of transactions, profit motive, organization, method of financing) to determine if an activity constitutes a business.. **Trading as a Business:** If an individual frequently buys and sells cryptocurrency with the intent to make a profit, in an organized or systematic manner, such activities would likely be considered a business. Profits derived would be subject to **personal income tax**.. **Tax Rates:** Individual income tax rates are progressive, ranging from 25% to 30% (for income above TT$1,000,000 per annum).

Key Facts

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