International treaty

Barbados: tax treaties

Tax treaties and related documents between the UK and Barbados.

• From: HM Revenue & Customs
• Published: 26 August 1998
• Last updated: 24 March 2026 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 2012 UK-Barbados Double Taxation Convention — in force

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2012 Barbados-UK Double Taxation Convention — in force

PDF, 78.2 KB, 23 pages

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Details

Synthesised text of the Multilateral Instrument and the 2012 UK-Barbados Double Taxation Convention — in force

The 2012 UK-Barbados Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2012 UK-Barbados Double Taxation Convention.

It is effective in the UK and Barbados from:

• 1 January 2022 for taxes withheld at source

It is effective in the UK from: 

• 1 April 2022 for Corporation Tax
• 6 April 2022 for Income Tax and Capital Gains Tax

It is effective in Barbados from:

• 1 October 2021 for other taxes

2012 Barbados-UK Double Taxation Convention — in force

The Double Taxation Convention is effective in Barbados from 1 January 2013

Published 26 August 1998

Last updated 24 March 2026 + show all updates

1. 24 March 2026

   Synthesised text of the Multilateral Instrument and the 2012 UK-Barbados Double Taxation Convention — in force has been updated to correct the Barbados Multilateral Instrument signing date to 24 January 2018 and effective dates for the mutual agreement procedure and the arbitration provisions under the MLI to 1 April 2021.

2. 28 July 2025

   The Synthesised text of the Multilateral Instrument and the 2012 UK-Barbados Double Taxation Convention has been added.

3. 26 August 1998

   First published.