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Guidance Notes

Notification Deadline for Top-Up Tax Further Extended

Under Section 45 of the Corporation Top-Up Tax Act, 2024-16, entities that qualify for Top-Up Tax are required to notify the Barbados Revenue Authority (BRA) that they are a qualifying entity within 12 months after the end of the first fiscal year in which the entity becomes a qualifying entity.

Notification must be made by completing and submitting the Top-Up Tax Registration Form electronically via the BRA Global Relations Portal, available at: https://globalrelations.bra.gov.bb/

Entities must first register on the Global Relations Portal and obtain a password before they are able to complete and submit the Registration Form.

Administrative Extension

As an administrative concession, the deadline for submitting the initial notification has been further extended to March 31, 2026.

Initial notifications submitted within this extended period will be treated as having been filed on time for compliance purposes, and no penalty will apply solely as a result of this extension.

📄 Download: Guidance Note - Notification Deadline for Top-Up Tax Further Extended