Trinidad and Tobago
Corporate - Branch income
Last reviewed - 01 February 2024A branch is subject to Trinidad and Tobago taxation on all income directly or indirectly accruing in or derived from Trinidad and Tobago. The tax rates applicable on branch profits are the same as on corporate profits. In addition, branch profits, after deduction of corporation tax and reinvestments, are subject to WHT at the rate of 3%. This may be varied by the provisions of any applicable DTTs.