Barbados Legislation

In 2018 Barbados revised its tax regime which resulted in changes to our international business legislation. Some acts have been amended or repealed, and new acts have been created.

Below is a list of the main acts of Barbados legislation that apply to the business sector. These are listed by date (with the newest first) and you can use the search bar at the top right of your screen to find a particular act.

Companies (Economic Substance) Act 2019-43
Income Tax (Country-By-Country Reporting) Act, 2021-27
Companies (Amendment) Regulations, 2021
Societies with Restricted Liability (Amendment) Regulations, 2021
Remote Employment (Amendment) Act, 2021-11
Corporate (Miscellaneous Provisions) Act, 2021-19
Income Tax (Amendment) Act 2020-10
Remote Employment Act, 2020-23 (Barbados Welcome Stamp)
Medicinal Cannabis Industry Act, 2019 New
Companies (Amendment) Act 2019-19
Data Protection Act, 2019 New
Data Protection Act, 2019-29
Companies (Economic Substance) Act 2019-43
Trusts (Miscellaneous Provisions) Act 2018-49 New
Property Transfer Tax (Amendment) Act 2018
Shipping Corporations (Amendment) Act 2018-46
Societies with Restricted Liability (Amendment) Act 2018-47
Stamp Duty (Amendment) Act 2018-48
Value Added Tax (Amendment) Act, 2018-12
Value Added Tax Act (Amendment) (NO. 2) Act 2018-50
Income Tax (Amendment) (No. 3) Act, 2018-54
Business Companies (Economic Substance) Act 2018-41 Repealed
Companies (Amendment) Act 2018-42
Corporate and Trust Service Providers (Amendment) Act, 2018
Financial Institutions (Amendment) Act 2018-51
Foreign Currency Permits Act 2018-44 New
Income Tax (Amendment) Act, 2018
Income Tax (Amendment) Act, 2018-4
Income Tax (Amendment) (No.2) Act, 2018-13
Income Tax (Amendment and Validation) Act, 2018-37
Income Tax (Amendment) (No.3) Act, 2018-54
Insurance (Amendment) Act 2018
Companies (Amendment) Act, 2016-1 (Incorporated Cell Companies)
Income Tax (Amendment) Act, 2016
Corporate and Trust Service Providers Act, 2015-2
Income Tax (Amendment) Act, 2015-16
Income Tax (Amendment) (No. 2) Act, 2015-22
Income Tax (Amendment) (No. 3) Act, 2015-23
Income Tax (Amendment) Act, 2014-15
Foundations Act, 2013-2 Repealed
Income Tax (Amendment) Act, 2013-17
Income Tax (Amendment) (No. 2) Act, 2013-18
Consolidation Tax Act, 2013 -19
Private Trust Companies Act, 2012-22
Societies with Restricted Liability (Amendment) (No.2) Act, 2012-25
Value Added Tax Order 2012 – S I 2012 No. 6
International Financial Services (Amendment) Act, 2012-24 Repealed
Companies (Amendment) Act 2012-2
Exempt Insurance (Amendment) Act 2012-4
Income Tax (Amendment) Act, 2012-26
Trade Marks Act – CAP 319
Protection of New Plant Varieties Act – CAP 267
Income Tax (Amendment) (No.2) 2011-26
Income Tax (Amendment) Act, 2010-11
Income Tax (Amendment) (No.2) Act, 2010-13
Income Tax (Amendment) (No.3) Act, 2010-15
Income Tax Regulations, SI 2010 No.113
Shipping Incentives Amendment Act 2009-31
Financial Institutions (Miscellaneous Provisions and Validation) Act 2009-24
Income Tax (Amendment) Act, 2009-6
International Commercial Arbitration Act, 2007 – 45
Mutual Funds Act – Cap 320B
Patents Act – CAP 314
Geographical Indications Act – CAP 320
Integrated Circuits Act – CAP 320A
Protection Against Unfair Competition Act – CAP 329A
Financial Institutions (Asset Classification and Provisioning) Regulations 1998
Copyright Act – CAP 300
Industrial Designs Act – CAP 309A
International Trusts Act – Cap. 245 Repealed
Securities Act – Cap 318A
Securities Regulations
Shipping Incentives Act – Cap. 90A
Small Business Development Act – Cap. 318C
Societies with Restricted Liability Act – Cap. 318B
Societies with Restricted Liability (Amendment) Act 2012
Societies with Restricted Liability Regulations
Tourism Development Act – Cap. 341
Trustee Act – Cap. 250
Value Added Tax Act
Companies (Amendment) (No.2) Act 2019-51
Companies Act of Barbados – Domestic Annual Return Form
Companies Act – Cap 308
Regulations – Companies Act
Exempt Insurance Act – Cap. 308A Repealed
Financial Institutions Act – Cap 324A
Medicinal Cannabis Industry Regulations, 2020 New
Companies (Economic Substance) (Amendment) Act, 2021-10
Incorporated Cell Companies
Insurance Act – Cap 310
Income Tax Act – Cap. 73
International Business Companies (Repeal) Act Repealed
International Financial Services Act – Cap. 325 Repealed