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	Do you already have an Internet account with us? Sign in now for access to Online Services. Username: Password: Forgot your password? Internet accounts are provided free of charge to all taxpayers. If you don't have a UserName and Password, you may select this link to Establish a New Account.   About services About tax types About tax due dates About licences About forms About publications Find a Collectorate Motor Vehicle Registration Dictionary of Tax Terms Tax Exemption & Relief Tax Bulletins & Advisories				Tax Types: Income Tax You may select each link below for an explanation of the tax, who is expected to pay it, when it is due, associated penalties and interest as well as additional information. What is the Income Tax? Who pays Income Tax Contribution? Information on how to register or file Due Date(s) Penalties & Interest Exemption & Relief Explanation of Income Tax - Full List What is Income Tax? Income tax is tax on emoluments including salaries, fees, wages, provisions or payments in respect of living or other accommodation, entertainment, utilities, domestic or other services, benefits, perquisites and facilities, all sums paid to any person by an employer in respect of expenses whether re-reimbursable, all annuities, pensions, superannuations and allowance. Who pays Income Tax? All persons receiving an income, profits, or gains and organizations are required to pay income tax. Information on how to register and file All taxpayers should obtain a Taxpayer Registration Number (TRN) from any Collectorate island wide or at the Taxpayer Registration Centre. Companies should complete the registration Form (AU 28) which is available at the Taxpayer Audit & Assessment Department; Employers should complete the P.50 Form which may be obtained from the Taxpayer Audit & Assessment Department or the Collectorates; Employees - the employers should complete the particulars of Employee Form P.46, which is available at the Taxpayer Audit & Assessment Department or Collectorates and submit same to the Taxpayer Audit & Assessment Department. Individuals with Income over $120,432 should notify the Department. Due Date(s) Follow this link to locate information on due dates for Income Tax. Penalties & Interest Follow this link to locate information on penalties and interest for Income Tax. Exemption and Relief Follow this link to locate information on exemption and relief for Income Tax. back to top

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