Accomodation Tax

  • The Accommodation Tax is a 10% tax charged on the hotel account or the rented accommodation account.
  • The tax is charged to the visitor and is collected by the proprietor of the hotel of the owner of the rented accommodation.
  • The tax is to be paid in to the IRD within 15 working days of the end of each calendar month.
  • A surcharge of 1% per month is charged if the tax is not paid within the 15 working days
  • The proprietor/owner is required to keep and submit a copy of the visitors register to the IRD.

Tourism Marketing Levy

  • The proprietor/owner of the rented accommodation collects US$1.00 per night for each room rented from the guest.
  • The owner is required to match the guest's contribution.
  • Payment is due to the Inland Revenue Department by the 15th of the following month.
  • There is a penalty and an interest charge on all late submissions.

Villa Rental Fees

  • Non-belongers who have been granted permission to rent are required to pay a fee of EC$6750.00 for the first 2000 sq. ft.
  • Additional charges are applied for covered and uncovered floor space in excess of the first 2000 sq ft.
  • Fees are due and payable by the first working day in January at the Inland Revenue Department.

For further information please contact the Inland Revenue Department at (264) 497 8334.