• Tax Adjustment

    Tax Adjustment

  • Personal Income Tax Calculator

    Personal Income Tax Calculator

    Calculate your Personal Income Tax with ease. Read More
  • File Taxes Using Fillable Returns

    File Taxes Using Fillable Returns

    Complete and submit your taxes via email. No more waiting in line or completing paper forms. Read More
  • Unavailability of Online Support Service

    Unavailability of Online Support Service

  • Frequently Asked Questions (FAQ)

    Frequently Asked Questions (FAQ)

    Do you have a question or need clarification from us? Visit the FAQ page today! Read More
  • Tax Due Dates

    Tax Due Dates

    Know the Tax Due Dates to avoid penalties and other charges. Read More
  • Licenses

    Licenses

    Learn about the various licenses at the Inland Revenue Division. Read More
  • Klub IRD

    Klub IRD

    Learn more about Klub IRD and how YOU can participate Read More
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Did You Know

  • The new Income Tax Amendment for 2020 is called the Residential Tax
  • That this tax is payable only on Residential rent
  • That Income from that source should be filed separately from that disclosed on your Personal Income Tax Return
  • That the Tax, Residential Rent, is 20% of the Net Income
  • That the tax is due by March 31, 2021
  • That the unpaid tax payable attracts penalty of 10% and monthly interest of 1%

Motor Vehicle License

All motor vehicles driven in the state are required by law to be registered. The registration fee for any motor vehicle is $100.00 and for a motorcycle $60.00. Vehicles are categorized into seven classes.

  • Private
  • Commercial
  • Government
  • Trucks and Dumpers
  • Articulate Lorries
  • Public Service
  • Diplomatic

Each class of vehicle is assigned a specific prefix clearly identifying it from other classes. Where persons import their vehicles into the state they are required to furnish to the Division a copy of the Customs Declaration Form, showing that custom duties have been paid, before the vehicle can be registered. If, however, the vehicle came into the country duty free, the individual must provide a copy of the duty free document approved by the Minister of Finance. Once the documents are examined the vehicle can be registered as described.

Examination and Licencing of Motor Vehicles/Cycles

Before a motor vehicle can be licensed it must be inspected by an examining officer who determines its road-worthiness. The vehicle will be inspected only if the insurance is valid. After the examination, a fitness slip is issued to the individual and it should then be taken to the Inland Revenue Division for payment of the license. The annual license fee payable is determined by the use and weight of each vehicle. In the case of motorcycles the horsepower determines it annual license fee. Inclusive in the fee payable, is $40.00 for inspection.

Transfer of Vehicle

Transfer of vehicle is required when a vehicle is transferred from one owner to another. This involves the amendment of the records to show the current owner of the vehicle. In order for this to be done, the transferred slip must be signed by both the current and previous owner, within three weeks from the date of the sale.

In order to prevent fraud the previous owner is required to come in to the Inland Revenue Division to sign the transfer form in the presence of an officer of the Division. The previous owner should also bring along document showing his/her identity (eg. Passport, driver's license, social security card). If the previous owner is unable to come in, he should sign the transfer form and provide the current owner with a formal document (passport, driver's license card, social security card) showing his signature.

In the case of a company, the company's stamp replaces the signature.

If the previous owner is unable to sign the transfer slip, the new owner must obtain a legal document/affidavit stating clearly how he/she came into possession of the vehicle. The legal document will then act as the transfer and the records will be amended accordingly.

If the current/registered owner is dead, the legal personal representative becomes owner for the purpose of the transfer. In absence of a legal personal representative, the people will lawfully posses the vehicle becomes the registered owner for the purpose of the transfer. In both scenarios, the death certificate and a legal document stating ownership should be presented to the Inland Revenue Department. For all transfers a fee of $40.00 is payable.

Amendment of vehicles Registration

At some point it may be necessary to change the registration of the vehicle from one class to another. Amendments within the same class are not permitted unless instructed by the licensing authority. Amendments forms must be completed and signed by the owner. An amendment fee of $40.00 is payable for the completion of the transaction.

The Highway Maintenance Levy

The proposed rates are:

  • Commercial vehicles: $150.00 per annum; $75 ½ year
  • Trucks and dumpers: $150.00 per annum; $75 ½ year
  • Private vehicles: $100.00 per annum; $ 50.00 ½ year
  • Motor cycles: $50.00 per annum; $25.00 ½ year

This fee will be required and in full at the same time of the annual license fee. A separate marker will be provided to indicate vehicles for which the highway maintenance fee has been paid.

Motor Vehicle Fees

Amendment of Vehicle Registration $40.00
Registration of Motor Cycle $60.00
Registration of Motor Vehicle or Trailer $100.00
Replacement of Certificate or licence $60.00
Tractors for Agricultural purposes $80.00
Transfer of ownership $40.00
Examination of Motor Vehicle $40.00
Examination of Trailer $20.00
Police Report for Insurance $100.00
Commercial Vehicles 1 Year 1/2 Year
Not exceeding 2240 LBS $510.00 $275.00
Weight more than 2240 LBS but less than 4481 LBS $730.00 $385.00
Weight more than 4480 LBS but less than 6721 LBS $950.00 $495.00
Weight more than 6720 LBS but less than 8961 LBS $1,170.00 $605.00
Weight more than 8960 LBS but less than 11201 LBS $1,390.00 $715.00
Weight more than 11200 LBS but less than 13441 LBS $1,610.00 $825.00
Weight more than 13440 LBS but less than 15681 LBS $1,830.00 $935.00
Weight more than 15680 LBS but less than 15680 LBS $2,050.00 $1,045.00
Weight more than 17920 LBS but less than 20161 LBS $2,270.00 $1,155.00
Weight more than 20160 LBS but less than 22401 LBS $2,490.00 $1,265.00
Weight more than 22400 LBS but less than 24641 LBS $2,710.00 $1,375.00
Weight more than 24640 LBS but less than 26881 LBS $2,930.00 $1,485.00
Weight more than 26880 LBS but less than 29121 LBS $3,150.00 $1,595.00
Weight more than 29120 LBS but less than 31361 LBS $3,370.00 $1,705.00
Weight more than 31360 LBS but less than 33601 LBS $3,590.00 $1,815.00
Weight more than 33600 LBS but less than 35841 LBS $3,810.00 $1,925.00
Weight more than 35840 LBS but less than 38081 LBS $4,030.00 $2,035.00
Weight more than 38080 LBS but less than 40321 LBS $4,250.00 $2,145.00
Weight more than 40320 LBS but less than 42561 LBS $4,470.00 $2,255.00
Weight more than 42560 LBS but less than 44801 LBS $4,690.00 $2,365.00
Weight more than 44800 LBS but less than 47041 LBS $4,910.00 $2,475.00
Weight more than 47040 LBS but less than 49281 LBS $5,130.00 $2,585.00
Weight more than 49280 LBS but less than 51520 LBS $5,350.00 $2,695.00
Weight more than 51520 LBS but less than 53761 LBS $5,570.00 $2,805.00
Weight more than 53760 LBS but less than 56001 LBS $5,790.00 $2,915.00
Weight more than 56000 LBS but less than 58241 LBS $6,010.00 $3,025.00
Motor Cycles 1 Year 1/2 Year
Motor Cycles under 100CC $120.00 $80.00
Motor Cycles 100CC and over $180.00 $110.00
Private Vehicles 1 Year 1/2 Year
Not exceeding 1800 LBS $380.00 $210.00
Weight more than 1800 LBS but less than 2801 LBS $440.00 $240.00
Weight more than 2800 LBS but less than 3801 LBS $510.00 $275.00
Exceeding 3800 LBS $590.00 $315.00
Trucks and Dumpers 1 Year 1/2 Year
Not Exceeding 2240 LBS $390.00 $215.00
Weight more than 2240 but less than 4481 LBS $550.00 $295.00
Weight more than 4480 but less than 6721 LBS $710.00 $375.00
Weight more than 6720 but less than 8961 LBS $870.00 $455.00
Weight more than 8960 but less than 11201 LBS $1,030.00 $535.00
Weight more than 11200 but less than 13441 LBS $1,190.00 $615.00
Weight more than 13440 but less than 15681 LBS $1,350.00 $695.00
Weight more than 15680 but less than 17921 LBS $1,510.00 $775.00
Weight more than 17920 but less than 20161 LBS $1,670.00 $855.00
Weight more than 20160 but less than 22401 LBS $1,830.00 $935.00
Weight more than 22400 but less than 24641LBS $1,990.00 $1,015.00
Weight more than 24640 but less than 26881 LBS $2,150.00 $1,095.00
Weight more than 26880 but less than 29121 LBS $2,310.00 $1,175.00
Weight more than 29120 but less than 31361 LBS $2,470.00 $1,255.00
Weight more than 31360 but less than 33601 LBS $2,630.00 $1,335.00
Weight more than 33600 but less than 35841 LBS $2,790.00 $1,415.00
Weight more than 35840 but less than 38081 LBS $2,950.00 $1,495.00
Weight more than 38081 LBS $3,110.00 $1,575.00