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Barbados Tax Treaties
1 active treaty partner
Barbados maintains 1 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 15% to 15% (median 15%), with qualified rates for direct investment ranging from 5% to 5%. Interest rates range from 5% to 5% (median 5%). Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate5.5%
Individual Range12.5-28.5%
Capital Gains0%
CurrencyBBD
Key Facts
Treaty Model BasisOECD
Treaty Network15 treaties
Fiscal YearJan 1 - Dec 31
CurrencyBBD
Rate Distribution
General Dividends at 5% or below0 of 1 treaties
Qualified Dividends at 5% or below1 of 1 treaties
Interest at 0%0 of 1 treaties
Official Sources
Tax AuthorityBarbados Revenue Authority (BRA)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇺🇸United States | 15% / 5% | 5% | 0% | In force |