Grenada Tax Filing Guide: IRD Portal, Deadlines April 30 2026
Grenada's tax filing system is managed through the Inland Revenue Division (IRD) online portal. Individual and corporate tax returns are due by April 30 following the tax year. VAT returns are filed monthly or quarterly depending on turnover. Here is how tax filing works in 2026.
The Inland Revenue Division operates an electronic tax filing system. Tax returns, payments, and correspondence are handled through the IRD portal. Taxpayers must register for an account using their Tax Identification Number (TIN). The system supports filing for personal income tax, corporate income tax, VAT, withholding tax, and NIS contributions. Personal tax overview →
Real-world example: A freelance consultant earning XCD 80,000 in 2025 must file their annual personal tax return by April 30, 2026. They log into the IRD portal, declare their income and deductions, and pay any balance due. An employee with only salary income (tax fully withheld) generally does not need to file. A company with XCD 1 million turnover files CIT by April 30 and monthly VAT returns by the 15th. Residency and tax obligations →
Filing Deadlines 2026
- Individual income tax: April 30 following the tax year (e.g., 2025 return due by April 30, 2026)
- Corporate income tax: April 30 following the tax year
- VAT (monthly): By the 15th of the following month
- VAT (quarterly): By the 15th after the quarter ends
- Withholding tax: By the 15th of the following month
- NIS contributions: Monthly by the 15th of the following month
If a deadline falls on a weekend or public holiday, it typically shifts to the next business day. The IRD publishes annual tax calendars.
IRD Online Portal
The IRD online portal is the central platform for all tax interactions. Key features include:
- Registration: Taxpayer registration, VAT registration, and NIS registration
- Filing: Online submission of all tax returns
- Payment: Online payment via bank transfer or debit/credit card
- Notifications: Electronic notifications from the IRD regarding assessments and reminders
- Certificates: Download tax clearance certificates and certificates of residency
The portal is available in English. Technical support is available through the IRD office and help desk.
Penalties for Late Filing and Payment
- Late filing: Fines of XCD 500 plus XCD 100 per month of delay
- Late payment: Interest at 1% per month on the unpaid tax amount
- Non-filing: Penalties of up to XCD 5,000 for failure to file without reasonable cause
- Incorrect filing: Penalties for understatement of tax liability, ranging from 25% to 50% of the understated tax
Voluntary disclosure before an IRD audit may result in reduced penalties. The IRD offers installment payment arrangements for taxpayers unable to pay in full.
Record Keeping Requirements
Taxpayers must maintain records for a minimum of 6 years from the end of the tax year. Required records include: accounting books and records, invoices and receipts, bank statements, contracts, payroll records, tax returns, and correspondence with the IRD. Records may be requested during tax audits. Electronic records are acceptable provided they are accessible and printable.
Do I need a tax agent or accountant to file?
Individuals with simple tax affairs (employment income only) can file themselves through the IRD portal. Businesses, self-employed individuals, and taxpayers with complex affairs are strongly advised to use a licensed tax accountant or accounting firm.
What happens if I cannot pay my tax bill on time?
If you cannot pay by the deadline, you should file the return on time to avoid late filing penalties. Then contact the IRD to arrange an installment payment plan. Interest will continue to accrue on the unpaid amount at 1% per month.