This article explains how employees can claim reimbursement for business‑related expenses in Trinidad & Tobago (T&T), including travel, mileage, per diems, documentation requirements, and tax treatment. Proper approval and documentation are required to ensure expenses remain non‑taxable and compliant with local tax rules.
1. Travel & Mileage
Mileage Reimbursement (Personal Vehicle Use)
Trinidad & Tobago does not have a legally mandated mileage reimbursement rate for private‑sector employers.
Employers may apply a company‑defined per‑kilometre rate.
Reimbursement applies only to business travel (not commuting between home and the regular workplace).
Mileage should reflect actual business kilometres.
Documentation Required
Mileage claims should be supported by a mileage logincluding:
Date of travel
Route / destination
Business purpose
Kilometres travelled
Parking & Tolls
Parking and tolls must be claimed as separate expense items
Receipts are required
Traffic fines or parking violations are not reimbursable
2. Business Travel Rules
There are no statutory caps on business travel expenses in T&T. However, best practice and tax guidance require that:
All travel is pre‑approved
Expenses are strictly business‑related
Costs are reasonable and necessary
Personal or mixed‑purpose travel may be rejected or treated as taxable income.
3. Transportation & Accommodation
The following expenses may be reimbursed when business‑related and properly documented:
Transportation
Air travel: Economy class is standard unless a business case for an upgrade is approved
Taxi / ride‑share: Reimbursable with receipt and stated business purpose
Bus / train: Tickets serve as documentation (note that receipts may be limited for public transport)
Rental cars:Allowed with pre‑approval
Rental invoice required
Fuel must be supported by receipts
Personal car use:
Reimbursed using the company km rate
Parking and tolls claimed separately with receipts
Accommodation
Hotels or short‑term lodging for business travel
Invoice or receipt required
4. Invoicing & Documentation Requirements
To treat reimbursements as non‑taxable and deductible for the employer, documentation should generally include:
Itemized receipt or invoice
Vendor name
Date of expense
Amount paid
VAT (if applicable)
Description of goods or services
Business purpose
Employee name (recommended)
Invoices are not legally required to list the employer’s name in T&T, but including it is preferred when possible.
Small Expenses
Common corporate practice:
Under TTD 50–100: Receipt recommended but may not be strictly mandatory
Above this range, receipts are strongly expected
5. Common Reimbursable Expenses
With appropriate documentation and approval, the following are generally reimbursable:
Business travel (air, taxi, public transport)
Mileage for business kilometres
Parking and tolls
Accommodation
Meals tied to business travel (not entertainment)
Office supplies purchased for business purposes
Training or professional development expenses related to work
6. Per Diems (Daily Allowances)
Trinidad & Tobago does not publish government‑defined per diem rates for private‑sector employers.
Tax Treatment
Per diems are generally taxable, unless:
They are strictly for business‑travel meals and incidental costs
The amount is reasonable
Supporting travel documentation exists (e.g., itinerary, tickets)
Typical Company‑Defined Guidance (2025 – Non‑Statutory)
Domestic travel meals: TTD 150–300 per day
International travel meals: Typically USD 40–80 per day, depending on destination
Per diems must not be combined with meal receipts for the same day.
7. Entertainment, Gifts & Hospitality
Client Entertainment
Reimbursable with full receipts
Must clearly state:
Names of attendees
Business purpose
Gifts
Reasonable business gifts may be reimbursed
High‑value or personal gifts may be treated as taxable employee benefits
8. Wellness & Personal Expenses
The following are not required by law and are usually taxable benefits if reimbursed:
Medical bills
Gym memberships
Yoga or fitness classes
Therapy or wellness services
Swimming or recreational activities
Exceptions may apply if provided under a company‑wide wellness program, subject to tax treatment.
9. VAT in Trinidad & Tobago
Standard VAT rate: 12.5%
VAT applies to many goods and services and should be shown on receipts where applicable
VAT treatment follows normal T&T tax rules
10. Submission, Controls & Compliance
To remain compliant:
All travel must be pre‑approved
Business purpose must be clearly documented for every expense
Cash advances must be reconciled within 5–10 days of return
Expenses must be submitted within 30 days
Personal expenses are strictly non‑reimbursable
Misclassified reimbursements may be taxed as income under T&T tax rules