Land Tax

• Online

EZpay+

You can make a payment securely online using government’s payment platform EZpay+ using your VISA or Mastercard debit or credit cards or direct debit transaction account*. Register for an EZpay+ account at https://ezpay.gov.bb. You will need your Map Reference Number to add the Service Account in EZpay.

SurePay Online

You can make a payment securely online using SurePay’s online bill payment platform using your Visa or MasterCard debit or credit cards or direct debit transaction account*. Register for SurePay account at https://bb.surepaybillsonline.com.

• In-Person

If paying in person, present your Land Tax Demand Notice (Bill) with your cash, cheque or credit card (Visa or MasterCard).

You can pay in person at any SurePay location or the following locations of the Barbados Revenue Authority:

Bridge Street Mall

Warrens Towers II

Holetown Public Centre

Southern Plaza (Oistins)

Pine Complex

Drop Boxes are available at all of the Authority’s locations for receiving cheque payments. N.B.: All cheques must be accompanied by the bill or the Map Reference Number can be placed at the back of the cheque.

• Wire Transfers

  • Foreign Currency Transaction Instructions

    Foreign payments will only be accepted as follows:

    • US Bank Drafts in US Dollars or
    • Canadian Bank Drafts in Canadian Dollars

    Any transactional charges incurred in making this payment, including bank charges, shall be borne by the taxpayer.

    WIRE TRANSFERS

    Name on account: BRA - FX Taxes

    Account Number: 301247

    Bank: Central Bank of Barbados

    Address: Tom Adams Financial Centre, Spry Street, Bridgetown, Barbados, West Indies

    ABA routing #:026009593

    Swift Address: CBABBBBB

     

    Please indicate the TIN or Map Reference Number in the remittance column.

    Note: To ensure your payment is accurately applied, the following is required:

    1. Submit payment confirmation to epayments@bra.gov.bb
    2. Your email must specify the Taxpayer Identification Number (TIN), tax type and tax period/tax year and the payment amount

     

    Note the following correspondent banks in territories outside of Barbados and their respective codes.

    • USA: Bank of America Miami, 150 W Flagler St. Miami, Florida 33130 USA
      SWIFT Address: BOFAUS3M       Account Number: 1901452110
      
    • CANADA: Toronto Dominion Bank, 55 King Street West and Bay Street, Toronto Dominion Tower, 2nd FL, Toronto CANADA SWIFT Code: TDOMCATTTOR Account Number: 036001-2088920
      
    • UNITED KINGDOM: Bank of England London, Threadneedle St., London, UK EC2R 8AH
      SWIFT Code: BKENGB2L             Account Number: 40375005

• Can you pay in installments?

Payment by installment is provided for land tax. You can make installment payments online via EZpay or in person at the payment locations <link to 1.4>.

If you have arrears on your Land Tax, please contact settletax@bra.gov.bb to establish a payment arrangement.

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.

Land tax is determined by applying the tax rate to:

1. the Site value if the land is vacant OR
2. the Improved value if there is a building on the land.

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

https://bit.ly/2WLqc7S

A land tax clearance certificate is a document which states whether there is any land tax owing on a property.

 This protects a purchaser from any outstanding land tax liability by a previous owner.

• How to obtain a Land tax clearance?

You can request a Land Tax Clearance Certificate via the Authority’s online portal https://portal.bra.gov.bb/

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.

The Land Tax financial year runs from April 1 of one year to March 31of the following year. Therefore, all persons who owned land or property at April 1, are liable for all taxes on that land.

A revaluation is necessary for updating the tax roll and ensuring that property values are in line with the market conditions.  The update of all assessments in the island are carried out by the Valuations section of the Barbados Revenue Authority.

The Law of Barbados Cap 229A Section 10 requires that all properties on the island be assessed at market value once every three years. A revaluation is the most equitable way to achieve this.

• Who conducts the revaluation?

Valuations are conducted by officers of the Valuation and Assessment Department of the Authority.

The Valuers are professional assessors whose duties are to discover, list and value all real property on the island in a uniform and equitable manner. They have many years’ experience in property assessments and are very familiar with the marketplace of the assigned areas.

• What contributes to changes in my assessment?

General economic conditions such as interest rates, inflation rates and changes in tax laws will influence the value of real estate. As property values change in the marketplace, those changes must be reflected on the assessment roll.

Additionally, improvements that increase the market value of a property will increase the assessment. The following examples are typical items that may increase the assessed value of your property:

• Added rooms or garage
• Substantial modernization of kitchen or baths
• Extensive remodeling.

Normal maintenance will help to retain the market value of your property, but generally will not affect your assessment.