Trinidad and Tobago capital gains tax: tax only on certain assets sold within 12 months
Trinidad and Tobago has no broad long-term capital-gains tax for the ordinary investment case, so the tax on your long-held investment gain is zero. Securities disposals are listed among the exempt assets in the same official guidance. What matters instead is the twelve (12) month window: certain assets sold within a year of acquisition are taxed as short-term capital gains, and VAT of 12.5% applies to taxable supplies rather than to your gain.
Verified as of 2026-09-18 against the Inland Revenue Division and its Value Added Tax page.
Current rules
Taxes on selling shares, crypto and property in Trinidad and Tobago
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Securities (shares) | Nothing. Securities disposals are listed among the exempt assets |
| An asset sold after twelve (12) months of acquisition | Nothing on the gain: there is no broad long-term capital-gains tax |
| Certain assets sold within twelve (12) months of acquisition | Taxable as a short-term capital gain under the short-term capital-gains schedule |
| Losses on short-term disposals | Same-year capital-loss set-off, with excess losses carried forward against capital gains |
| Taxable supplies (instead of the gain) | VAT at 12.5%, a consumption tax, not a gains tax |
Figures come from official records as of 2026-09-18; each table links back to the authority page above.
Questions
Trinidad and Tobago capital gains tax questions
Does Trinidad and Tobago have a capital gains tax?
Not a broad one. The Inland Revenue Division guidance states there is no broad long-term capital-gains tax for the ordinary investment case, and securities disposals are listed among the exempt assets in the same guidance. Sell shares, or another asset after the twelve (12) month mark, and the gain itself is not taxed.
When would a gain be taxed?
When certain assets are disposed of within twelve (12) months of acquisition. That gain is taxable as a short-term capital gain under the short-term capital-gains schedule, which permits same-year capital-loss set-off and carries excess losses forward against capital gains. The cut-off is "within twelve (12) months of acquisition."
What do sales cost instead?
VAT, at 12.5%, with registration required for commercial supplies over TT$600,000 in any 12-month period, a threshold that applies from 1 January 2023. VAT is a consumption tax on supplies, not a tax on your gain. Trinidad and Tobago has no separate broad securities CGT or listed-share transfer tax.
Are share sales taxed in Trinidad and Tobago?
No. Securities disposals are listed among the exempt assets in the same Inland Revenue Division guidance, so selling shares is not taxed as a capital gain.
What exactly does the Inland Revenue Division say?
Trinidad and Tobago has no broad long-term capital-gains tax for the ordinary investment case in the cited official guidance, and securities disposals are listed among the exempt assets in the same guidance. Source: https://ird.gov.tt/small-business-person
When is a gain taxable as a short-term capital gain?
The exception is explicit: a gain on the disposal of certain assets within twelve (12) months of acquisition is taxable as a short-term capital gain.
How do capital losses work on short-term disposals?
Short-term disposals: the short-term capital-gains schedule taxes the gain and permits same-year capital-loss set-off, with excess losses carried forward against capital gains. Source: https://ird.gov.tt/small-business-person
Is there a securities-transfer tax?
No separate broad securities CGT or listed-share transfer tax was identified in the cited official guidance.
What tax applies instead of a capital gains tax?
What applies instead is a consumption tax: VAT is 12.5%, and VAT registration is required for commercial supplies over TT$600,000 in any 12-month period (the official page states this threshold applies from 1 January 2023). Source: https://ird.gov.tt/vat