Land Tax

Taxpayers must produce the Map Reference number and state the year and the amount they intend to pay.

For 2019-2020 Land Tax bills, payments made by August 31, 2019 are elligible to receive a 5% discount. Thereafter the principle amount is payable.

All cheques must be accompanied by the bill or EXACT reference number. ALL CHEQUES must be made to the BARBADOS REVENUE AUTHORITY.

Please ensure that all cheques are complete and correct, i.e. words and figures correspond and that they are signed. NO personal foreign cheques (i.e. cheques from banks which are not present in Barbados) will be accepted.

Payments for Land Tax and Municipal Solid Waste Tax can also be made online through the eZpay portal.

We do however accept bank drafts and international postal orders. 

Please accompany all email queries with your name and reference number.

The property owner must submit a signed request  or submit a "change of address" form with the proposed changes. Any person who is not the owner MUST provide a Letter of Administration or power of attorney for a name to be added as person in possession.

From Land Tax year 2019 -2020, there has been a change to the tax rates. They are as follows:

Improved Land (for Residential purposes)

• 0.0% on land valued up to $150,000
• 0.1% on the excess of the improved value greater than $150,000 but not exceeding $450,000
• 0.7% on the excess of the improved value greater than $450,000 but not exceeding $850,000
• 1.0% on the excess of the improved value greater than $850,000

*Please note that tax on improved land is calculated on the improved value of the land

Improved Land (for Non-Residential purposes)

• 0.95% on the improved value of each parecel of land on which there is a building other than a residence

Vacant Land

• 0.8% on the site value of vacant land measuring less than 4,000 sq. ft. or 371.6 M²
• 0.9% on the site value of vacant land measuring over 4,000 sq. ft. & valued up to $450,000
• 1.0% on the site value of vacant land measuring over 4,000 sq. ft. & valued over $450,000

*Please note that tax on vacant land is calculated on the site value of the land.

Please download the Valuation Objection Form by clicking the link below.

https://bit.ly/2WLqc7S

Rebates are available for pensioners, agricultural practitioners and owners of hotels and villas.

For pensioners a 60% rebate may be accessed. The applicant must be 60 years of age or over, in receipt of a pension and live in Barbados for at least 6 months of the year. The pensioner must also occupy the house for permanent habitation exclusively, have no tenant or do not have a business operating at that property.

For agriculture practitioners, a 50% rebate may be accessed. The applicant must be registered with the Ministry of Agriculture, Food, Fisheries and Water Resource Management and use the land or property for agricultural purposes.

Hotel owners may access a 50% rebate, while villa owners can access a 25% rebate on condition that the required critera has been met.

The final date for payment of your Land Tax is the 31st of March every year (end of financial year).  If the tax is not paid by that date, you will incur a penalty of 5% of the unpaid tax plus interest calculated at the rate of 1% per month on the principal and penalty.  This interest is calculated on simple interest and is not compounded.