Taxes

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 20 working days of the end of each calendar month.
If a proprietor fails to file the return on the date it is due, a penalty of EC $50.00 per day to a maximum of EC $2000.00 per month will be levied. Interest is also charged at a rate of 1% per month on the amount of the tax payable for the period during which the tax remains unpaid.
The proprietor/owner is required to keep and submit a copy of the visitors register to the IRD in the prescribed format.

The proprietor/owner of the rented accommodation collects US$3.00 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 20th of the following month.
If a proprietor fails to file the return on the date it is due, a penalty of EC $50.00 per day to a maximum of EC $2000.00 per month will be levied. Interest is also charged at a rate of 1% per month on the amount of the tax payable for the period during which the tax remains unpaid.
The proprietor/owner is required to keep and submit a copy of the visitors register to the IRD in the prescribed format.

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.