Double Taxation Agreements (DTAs)

 

Barbados has an expanding international tax treaty network.  To date there are 40 double tax treaties, which have been concluded with:

 

Country	Entry into Force
The United Kingdom	December 19, 2012 (replaces the treaty that was signed March 26, 1970)
Canada	December 22, 1980
Protocol to Barbados Canada DTA	December 17, 2013
USA	February 28, 1986
1st Protocol US/B'dos DTA	January 1, 1994
2nd Protocol US/B'dos DTA	December 20, 2004
Finland	August 20, 1992
Protocol to Barbados Finland DTA	June 1, 2012
Norway	July 3, 1991
Protocol to Barbados Norway DTA	June 1, 2012
Sweden	December 1, 1991
Protocol to Barbados Sweden DTA	December 12, 2012
Switzerland	Agreement extended to Barbados by virtue of Agreement between Switzerland and the U.K., 1963
CARICOM1	July 07, 1995
Venezuela	January 2001
Cuba	March 16, 2000
China	October 27, 2000
1st China/B'dos Protocol	June 9, 2010
Malta	June 19, 2002
Protocol to Barbados/Malta DTA	April 30, 2014
Mauritius	January 28, 2005
Protocol to Barbados/Mauritius DTA	Protocol signed December 6, 2017
Botswana	August 12, 2005
Protocol to the Barbados/Botswana DTA*	Protocol signed September 4, 2014
Austria	April 1, 2007
Kingdom of the Netherlands	July 12, 2007
1st Netherlands/B'dos Protocol	November 13, 2011
Republic of Seychelles	April 21, 2008
Republic of Mexico	January 16, 2009
Luxembourg	August 8, 2011
The Republic of Panama	February 18, 2011
The Kingdom of Spain	October 14, 2011
Czech Republic	June 6, 2012
Iceland	February 24, 2012
Kingdom of Bahrain	July 16, 2013
State of Qatar	June 5, 2013
San Marino	August 6, 2013
Singapore	April 25, 2014
United Arab Emirates	February 18, 2016
Republic of Ghana*	Treaty signed April 22, 2008
The Republic of Portugal	October 6, 2017
Rwanda*	Treaty signed December 22, 2014
The Republic of Italy	October 17, 2017
Slovak Republic*	Treaty signed October 28, 2015
Cyprus	September 11, 2017

 

Source: Ministry of International Business

 

* Not yet entered into force.

 

¹ The CARICOM DTA counts as 10 DTAs.  These are with Antigua, Belize, Dominica, Grenada, Guyana, Jamaica, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, and the Trinidad and Tobago.