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Annual Stamp Tax (AST) – Act. 36 of 1992. It is a tax on gross receipts replacing postage stamp on bills.
 
Annual Stamp Tax (AST) Act 36 of 1992
The Annual Stamp Tax charged for a year is based on the gross receipts for the previous year. That is, the tax for 2000 is based on the gross receipts for 1999.
 
Please note that the tax was amended in 2015. Prior to tax period 2016, the rates were as follows;
  • 0.25% in respect of businesses with gross receipts over $30,000 per annum but not exceeding $100,000 per annum;
  • 0.5% in respect of businesses with gross receipts exceeding $100,000 per annum.
 
The percentage rate to be used in calculating the stamp tax (effective 2016) shall be:
  • 0.75% in respect of businesses with gross receipts in the amount of $300,000 and above per annum.
  • 0.5% in respect of businesses with gross receipts under $300,000 per annum.

NB: In applying the percentage rate of this tax, the first Thirty Six Thousand Dollars ($36,000.00) is exempt.

Gross Receipts shall include:
  • Sale or the disposal of goods and services;
  • Investment Income;
  • Rental Income
  • Interest Income;
  • Dividends;
  • Cost of material from stock;
  • Royalties;
  • Commissions and Fees including income fees from copyright, patents and intellectual property; any income not of a capital nature.
 
Limits
The minimum Stamp Tax payable is $100.00.
 
Returns
Returns are due by March 31st of the assessment year.
 
Payments
Payable in nine monthly installments, starting from April and going right on to December of the year the tax is payable.
 
Interest
Any Stamp Tax not paid within the specified time shall incur interest at the rate of 2% per month or part thereof during the period it remains unpaid.
 
Appeals
If you are not satisfied with any assessment by the Comptroller, you may appeal in writing within thirty (30) days of the date of the notice of assessment, specifying your ground for appeal, and the Comptroller will re-consider the assessment and inform you of his decision. If you are still not satisfied with the Comptroller’s decision, you may appeal to the independent Appeal Commissioners with a further

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District Revenue Offices:
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Inland Revenue Division - www.ird.gd