Car Rental Levy Guide and Resources
The Car Rental Levy (CRL) took effect on October 15, 2025, replacing the Visitor Driving Permit, and is required to be applied by car rental agencies and private operators.
Under the new framework, a levy of BBD $5.00 per day, up to a maximum of $35.00 in total per rental (equivalent to 7 days), is included in the daily rental fee charged by car rental companies and vehicle owners.
Proceeds from the levy directly support the work of the Barbados Oceans and Coastal Authority and the Barbados Nature Conservancy Trust, which fund coastal protection and marine conservation initiatives.
The CRL removes the permit step for visitors before renting a vehicle and strengthens the link between the island's tourism economy and its sustainable environmental programme.
KEY REQUIREMENTS FOR CAR RENTAL COMPANIES AND OPERATORS
- Levy Collection & Records - Collect the CRL from renters at the time of vehicle rental for each vehicle rental contract (include both residents & non-resident vistors).
- Itemised receipts - The Levy must be clearly itemised on receipts and invoices provided to customers.
- File CRL returns & pay monthly in TAMIS - File the Levy return and make the payments by the 15th day of the following month. eg. file the rental information of Nov 1-Nov 30 by December 15th and also make the levy payment by that date.
- CRL Template (Excel) - Use the CRL Excel Sheet Template to input required rental informtion and upload it in your TAMIS CRL return when filing.
Policy Note
Download and view the Policy Note Car Rental Levy and Discontinuation of Visitor Driving Permits, which details the full requirements of car rental companies and private operators.
Car Rental Levy Filing Template
Rental operators are required to use our Microsoft Excel Template sheet to enter required rental information for each rental agreement/contract and upload the saved sheet when filing their CRL return each month. Download the Car Rental Levy Template Excel sheet.