For Individuals/Employees - with income of less than 25% from business, half of the tax due is payable on or before the 30th April and the balance on or before the 30th September. Failure to pay will attract penalties and interest.
Individuals with income from business/property. (Self-employed Persons) - partners and individuals with more than 25% of income from business, prepayment must be made on or before June 15th, September 15th and December 15th with the balance payable on or before 30th April. Prepayments are calculated based on the previous year's tax payable or may be determined by the Barbados Revenue Authority on request.