Barbados recently revised its tax regime, which resulted in changes to its suite of international business legislation. Some Acts have been amended or repealed, while new Acts have been created. The Foundations Act is pending.
Business Companies (Economic Substance) Act 2018-41 – Repealed
Companies (Economic Substance) Act, 2019-43 *new
Companies (Amendment) Act 2012-2
Companies (Amendment) Act, 2016-1 (Incorporated Cell Companies)
Companies (Amendment) Act 2018-42
Companies (Amendment) Act, 2019 -19
Companies (Amendment) (No.2), Act, 2019-51
Companies Act of Barbados – Domestic Annual Return Form
Corporate and Trust Service Providers Act, 2015-2
Corporate and Trust Service Providers (Amendment) Act, 2018
Exempt Insurance Act – Cap. 308A – Repealed
Exempt Insurance (Amendment) Act 2012-4
Financial Institutions Act – Cap 324A
Financial Institutions (Amendment) Act 2018-51
Foreign Currency Permits Act 2018-44 *new
Foundations Act, 2013-2 *pending
Income Tax (Amendment) Act, 2009-6
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
Income Tax (Amendment) (No.2) 2011-26
Income Tax (Amendment) Act, 2012-26
Income Tax (Amendment) Act, 2013-17
Income Tax (Amendment) (No. 2) Act, 2013-18
Consolidation Tax Act, 2013 -19
Income Tax (Amendment) Act, 2014-15
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, 2016
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
International Business Companies Act – Cap. 77 – Repealed. NB.: Refer to the International Business Companies (Repeal) Act, 2018-40
International Business Companies (Repeal) Act, 2018-40
International Commercial Arbitration Act, 2007 – 45
International Financial Services Act – Cap. 325 – Repealed
Financial Institutions Act, Cap324A
Financial Institutions (Amendment) Act, 2018-51
(Assets Classification and Provisioning) Regs, Cap 324A
Financial Institutions (Miscellaneous Provisions and Validation) Act, 2009 – 24
International Trusts Act – Cap. 245 – Repealed
Trusts (Miscellaneous Provisions) Act 2018-49 *new
Private Trust Companies Act, 2012-22
Property Transfer Tax (Amendment) Act 2018
Shipping Incentives Act – Cap. 90A
Shipping Incentives Amendment Act 2009-31
Shipping Corporations (Amendment) Act 2018-46
Small Business Development Act – Cap. 318C
Societies with Restricted Liability Act – Cap. 318B
Societies with Restricted Liability (Amendment) Act 2012
Societies with Restricted Liability (Amendment)(No.2) Act, 2012-25
Societies with Restricted Liability (Amendment) Act 2018-47
Societies with Restricted Liability Regulations
Stamp Duty (Amendment) Act 2018-48
Tourism Development Act – Cap. 341
Value Added Tax Order 2012 – S I 2012 No. 6
