Trinidad and Tobago

Deduction for contributions to a registered animal shelter

Effective for years of income commencing 1 January 2026, an individual who makes a bona fide financial contribution to a registered animal shelter is entitled to deduct the amount of such contribution in ascertaining chargeable income, subject to the lower of 20% of total income or 20,000 Trinidad and Tobago dollars (TTD). The contribution must be evidenced by a receipt or certificate issued by the registered animal shelter.