Trinidad and Tobago Finance Act 2026 Includes Various Tax Measures

Trinidad and Tobago has published the Finance Act 2026, which received assent (was enacted) on 25 June 2026. The main tax-related measures are summarized as follows:

• Tax exemptions are introduced for income derived from approved deferred annuity and pension fund plans:
  • income from approved deferred annuity plans purchased by resident individuals is tax-exempt if it matures when the individual is between 50 and 70 years old;
  • income from an approved pension fund plan is tax-exempt upon matur…