Barbados

Caribbean · BB · 40 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• More than 182 days (183+ days) present in Barbados in the calendar income year
• Ordinarily resident: has a permanent home in Barbados that is permanently available for use (excluding accommodation used solely as vacation property) AND notifies the Revenue Commissioner that they intend to reside in Barbados for at least two consecutive income years including the year in question

Tax residency is based on annual days of physical presence or an active election to be ordinarily resident; ceasing residency generally involves leaving Barbados so that you no longer meet the 183‑day or ordinary residence tests and filing a final return, with no multi‑year tail or citizenship tie.

Source: Barbados Revenue Authority (via KPMG – Taxation of International Executives: Barbados)

Tax treaty network (41)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.