The Government of Trinidad and Tobago is introducing taxes on earnings by local artists during Carnival 2026.
The Inland Revenue Division (IRD) of the Ministry of Finance on January 12 advised promoters, bandleaders, and local and foreign artistes of their obligations, which include income tax, corporation tax, health surcharge, green fund levy, and VAT registration for promoters with gross receipts of $600,000 or more.
Foreign artistes will be subject to withholding tax, which must be deducted and remitted by promoters. Bandleaders are also required to comply with similar tax obligations.
The Trinbago Unified Calypsonians Organisation (TUCO) said it will address the issue after Carnival. Its president, Ainsley King, acknowledged that implementing new taxes during the busy Carnival season could be challenging and that discussions with stakeholders will follow once the festival concludes. Some promoters confirmed they have already been VAT-registered and compliant with tax laws, while smaller bands expressed concern over the additional financial burden, noting that declining band participation and rising costs may affect their operations.
Although the IRD has announced field visits to ensure compliance, none of the stakeholders contacted so far reported being visited. This marks the first serious government attempt in over a decade to enforce taxes on Carnival earnings, with previous efforts in 2011 ultimately failing to take hold.
