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Barbados: Domestic Corporate Taxation

Scope of Corporation Tax

This page was last updated on 9 Apr 2019.

Under the Income Tax Act, Barbados imposes corporation tax on 'companies' –a term that includes all companies incorporated or registered in Barbados and any foreign company which carries on business or has an office or place of business in Barbados. Resident companies are taxed on their worldwide income; 'resident' means managed and controlled from Barbados. Non-resident companies are only taxed on income derived from Barbados, meaning from business actually conducted in Barbados.



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