Legislation & Regulations

The Barbados Revenue Authority is responsible for the administration of a comprehensive array of Acts pertaining to taxation and government revenues. This encompasses laws that govern income tax, value added tax, land tax, excise duties, tourism levies, gaming duties, and various specific charges or fees related to sectors such as transport, petroleum and public entertainment.

Use the links on the right to explore this section for more information.

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Bank (Tax on Assets) Act, 2017-6

Barbados Revenue Authority Act, 2014-1

Betting & Gaming Duties Act, Cap.60

Corporation Top-up Tax Act, 2024-16

Duties, Taxes and Other Payments (Exemption) Act, 2023-14

Excise Tax Act, 2015-32

Income Tax (Country-by-Country Reporting) Act, 2021-27

Income Tax Act, Cap.73

Land Development Duty Act, Cap.78

Land Tax Act, Cap.78A

Land Valuation Act, Cap. 229A

Offshore Petroleum (Taxation) Act, Cap. 80

Petroleum Winning Operation Taxation Act, Cap. 82

Provisional Collection of Taxes Act, Cap. 85

Tax on Assets Act, 2017-5

Value Added Tax Act, Cap.87