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Barbados has recently revised its corporate tax regime, which has also necessitated changes to its suite of international business legislation.  Consequently, certain sections of the below Acts are currently being amended/revoked.  These sections will include the International Business Companies Act, Societies with Restricted Liability Act, Insurance Act and International Financial Services Act.  The revised Acts will be enacted shortly.


Companies Act - Cap 308

   Companies (Amendment) Act 2012-2

   Regulations - Companies Act

   Companies (Amendment) Act, 2016-1 (Incorporated Cell Companies)


Corporate and Trust Service Providers Act, 2015-2


Exempt Insurance Act - Cap. 308A

    Exempt Insurance (Amendment) Act 2012-4




Financial Institutions Act - Cap 324A


Foundations Act, 2013-2


Income Tax Act - Cap. 73

    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


Incorporated Cell Companies


Insurance Act - Cap 310


International Business Companies Act - Cap. 77

    International Business Companies (Amendment) Act, 2012-23

    International Business (Miscellaneous Provisions) Act, 2014-9


   International Business Companies Regulations


   Application Form - IBC Licence


  Annual Form - IBC Licence


International Commercial Arbitration Act, 2007 - 45


International Financial Services Act - Cap. 325

   International Financial Services (Amendment) Act, 2012-24


International Trusts Act - Cap. 245


Mutual Funds Act - Cap 320B


Private Trust Companies Act, 2012-22


Securities Act - Cap 318A


   Securities Regulations


Shipping Incentives Act - Cap. 90A


   Shipping Incentives Amendment Act 2009-31


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

    International Business (Miscellaneous Provisions) Act, 2014-9


   Application Form - ISRL Licence


   Annual Form - ISRL Licence


   Societies with Restricted Liability Regulations


Tourism Development Act - Cap. 341


Trustee Act - Cap. 250


Value Added Tax Act

Value Added Tax Order 2012 - S I 2012 No. 6 

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