Barbados Revenue Authority

What Barbados Revenue Authority does

The Barbados Revenue Authority (BRA) is the statutory tax administration body of the Government of Barbados, established in 2014 under the Barbados Revenue Authority Act 2014-1. It holds exclusive jurisdiction over the administration and collection of all major national taxes, including Personal Income Tax (PIT), Corporation Tax, PAYE, withholding taxes, Value Added Tax (VAT), Land Tax, excise tax, vehicle and fuel levies, and the newly adopted Corporation Top-Up Tax aligned with the OECD/G20 Pillar Two GloBE Rules. The Authority is headquartered at Weymouth Corporate Centre on Roebuck Street in Bridgetown, with additional service points at the Pine Payment Centre, Holetown Office, Warrens Tower II, the Samuel Jackman Prescod Institute of Technology, and Bridge Street Mall. It operates with a workforce of 101–250 employees.

BRA's operational core is the Tax Administration Management Information System (TAMIS), accessed at tamis.bra.gov.bb, which provides online registration, filing, payment, and account management for individuals and corporations. The Authority complements TAMIS with three additional digital platforms: the Land Tax E-Billing Portal (bill.bra.gov.bb) for property tax bills and clearance certificates; the Global Relations Portal (globalrelations.bra.gov.bb) for multinational enterprise compliance including GloBE Information Returns and Top-Up Tax filings; and the BRA Online Services Portal (portal.bra.gov.bb) for vehicle registration, drivers' licences, public entertainment permits, and Alternate Fuel Levy returns. Bulk e-filing is supported through Microsoft Excel templates and XML Schema uploads across nine third-party return categories. The Authority uses Google reCAPTCHA for bot protection and Google Analytics for web usage measurement.

BRA does not operate on a commercial revenue model; rather, it is funded through Government of Barbados allocations to administer tax collection. Its customer base spans employed individuals earning above BBD $25,000 annually, pensioners above $75,000 (effective income year 2025), businesses and self-employed persons, property owners, and multinational enterprise groups with consolidated revenues exceeding EUR 750 million. Distribution is delivered through mandatory digital self-service via TAMIS, supplemented by annual Tax Clinics held at community locations, public sensitisation sessions with industry bodies (ICAB, BIBA, BCCI, BHTA), and a multi-channel communication footprint spanning a website, YouTube tutorials, and social media on Facebook, Twitter/X, LinkedIn, Instagram, and WhatsApp. The Authority reports to a Board of Directors chaired by Sandra Osborne, SC, and is led by Revenue Commissioner Jason King, CPA, FCA, appointed effective September 15, 2025.

Name

Barbados Revenue Authority

Legal name

Barbados Revenue Authority

Website

https://bra.gov.bb

Company type

Private

Founded year

2014

Operating status

Operating

Headcount range

101–250 employees

Short description

The Barbados Revenue Authority is the sole government tax administration authority for Barbados, operating the TAMIS digital platform to collect income, corporate, VAT, land, excise, and Top-Up taxes from individuals, businesses, and multinational enterprises.

Ownership category

akta.pro rank

Product category

Government Tax Administration Services

NAICS

Public Administration (92), Public Finance Activities (921130), Executive, Legislative, and Other General Government Support (921), Other General Government Support (92119)

akta.pro primary industry

Revenue Systems, E-Filing & Digital Tax Administration (BPAIADAO)

akta.pro secondary industries

Tax Return Filing, Processing & Assessment (BPAIADAC), Taxpayer Registration, Identity & Account Management (BPAIADAB), Excise, VAT/Sales Tax & Indirect Tax Administration (BPAIADAH)

Keywords

• Tax administration services
• Online tax filing
• Revenue collection authority
• Tax compliance management
• Corporate income tax

Headquarters

HQ city

Bridgetown

HQ country

Barbados

Offices1 record

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Technology or R&D, Operations, Infrastructure, Marketing or Sales, Others

Revenue model

1. Income Tax Administration: Barbados Revenue Authority administers personal income tax, corporate income tax, and withholding taxes for the Government of Barbados. The system is based on self-assessment. Tax types include Personal Income Tax (PIT), Corporation Tax, PAYE, and withholding taxes on dividends, interest, royalties, and management fees.
2. Value Added Tax (VAT): VAT is collected on sales of goods and services at rates of 0%, 7.5% (tourism), 17.5% (standard), and 22% (telecommunications). Businesses with annual income of $200,000 or more must register for VAT.
3. Land Tax: Land Tax is administered by the Authority. Properties can be sold by public auction for land tax debt under Section 34 of the Land Tax Act CAP78A. Discounts of 10% (early payment) and 5% (standard) are offered for on-time payment.
4. Vehicle and Fuel Levies: The Authority administers the Alternate Fuel Levy ($300 fixed annual fee plus $0.02/km for vehicles exceeding 15,000 km) and the Car Rental Levy (BBD $5/day up to max $35 per rental, effective October 15, 2025).
5. Excise Tax: Excise Tax is imposed on tobacco products, petroleum products, automobiles, alcohol, and sugar-sweetened beverages under the Excise Tax Act 2016.

Pricing tiers

Go-to-market motion1 record

Distribution channels5 records

Marketing channels7 records

Core offering

Barbados Revenue Authority operates TAMIS (Tax Administration Management Information System) and complementary online portals to administer, collect, and enforce all major taxes on behalf of the Government of Barbados, including Personal Income Tax, Corporation Tax, VAT, Land Tax, PAYE, withholding tax, excise tax, vehicle/fuel levies, and the OECD GloBE-aligned Corporation Top-Up Tax. Services are delivered via self-service digital portals, in-person office locations, and seasonal tax clinics across Barbados.

Product overview

The Barbados Revenue Authority (BRA) operates a multi-platform digital tax administration ecosystem centred on TAMIS (Tax Administration Management Information System), which serves as the unified core platform for filing tax returns (Personal Income Tax, Corporation Tax, PAYE, VAT, and Top-Up Tax), making payments, and managing taxpayer accounts. The ecosystem is complemented by the Land Tax E-Billing Portal for property tax management and clearance certificates, the BRA Online Services Portal for vehicle registration, licensing, and Alternate Fuel Levy returns, and the Global Relations Portal for international obligations including Corporation Top-Up Tax and GloBE Information Return filings. The Authority also provides Tax Clearance Certificates across multiple categories, administers tax credits and rebates including the Reverse Tax Credit, and supports taxpayers through annual Tax Clinics and a YouTube-based media tutorial library. All platforms are accessible online and support electronic filing, payment, and third-party bulk data upload via Microsoft Excel templates or XML Schema.

Differentiator

Problem solved

Functional benefit

Brands

• TAMIS: Tax Administration Management Information System - online portal for tax filing and payments
• Global Relations Portal

Products and services

• TAMIS (Tax Administration Management Information System) Primary online platform for tax registration, filing tax returns, making payments, managing tax accounts, and accessing taxpayer information for individuals and corporations in Barbados. Supports PIT, CIT, PAYE, VAT, and Top-Up Tax filings.
• Land Tax E-Billing Portal Online portal for Barbadian property owners to view and pay land tax bills via credit/debit card, access self-service Land Tax Clearance Certificates, and submit rebate applications (agricultural, hotel/villa, pensioner's, first-time homeowner).
• Global Relations Portal Portal for multinational enterprise groups to manage international tax obligations including Corporation Top-Up Tax registration, GloBE Information Return (GIR) filings, notification, and payment under OECD MCAA automatic exchange of information.
• BRA Online Services Portal Unified online portal providing access to multiple BRA services including first-time vehicle registration and transfers, drivers' licence payments (regulation test, learners permit, driving test), visitor driving permits, General Services and licensing, Alternate Fuel Levy returns, and public entertainment permits.
• Personal Income Tax (PIT) Administration Annual income tax return filing service for individuals including self-employed persons, employees earning above $25,000 annually, and pensioners with income above $75,000. Filed via TAMIS by April 30 each year, with expanded credits and revised income thresholds for income year 2025.
• Corporation Tax Administration Corporate income tax administration service for companies operating in Barbados, including filing via TAMIS with prepayment obligations and filing deadlines tied to fiscal year-end. Includes monthly prepayments and trading loss carry-forward management.
• Value Added Tax (VAT) Administration VAT administration including registration, filing, and rates (0%, 7.5% tourism, 17.5% standard, 22% telecommunications). Mandatory for businesses with annual income of $200,000 or more. Filing periods vary by category A through G on a monthly rolling basis.
• PAYE (Pay As You Earn) Administration Monthly employer withholding and reporting system for employee income tax. Employers earning above $481/week or $2,083/month must register, file monthly returns by the 15th, and remit taxes via TAMIS.
• Corporation Top-Up Tax

Segments4 records

Ideal customer profiles4 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Integration4 records

Partnerships

Nine partnerships are on record, tiered core and minor.

• Institute of Chartered Accountants of Barbados (ICAB)coreOthers · 11 June 2026ICAB hosted information sessions with the BRA on Corporation Top-Up Tax compliance requirements. ICAB's Taxation Committee includes BRA leadership. This is a key professional stakeholder relationship for tax policy and compliance engagement.
• Association for Global Business (BIBA)coreOthers · 11 June 2026BIBA participated in stakeholder engagement sessions with BRA on Corporation Top-Up Tax requirements, representing the international business community in Barbados.
• Barbados Private Sector Business Association (BPSA)minorOthersListed as a Related Site on the BRA website. BPSA is a private sector business association in Barbados.
• Barbados Chamber of Commerce and Industry (BCCI)minorOthersListed as a Related Site on the BRA website. BCCI is the main chamber of commerce in Barbados.
• Barbados International Business Association (BIBA)minorOthersListed as a Related Site on the BRA website. BIBA represents the international business sector in Barbados.
• Barbados Hotel and Tourism Association (BHTA)minorOthersListed as a Related Site on the BRA website. BHTA represents the hospitality and tourism sector in Barbados.
• Small Business Association of Barbados (SBA)minorOthersListed as a Related Site on the BRA website. SBA supports small businesses in Barbados.
• Caribbean Organization of Tax Administrators (COTA)minorOthersListed as a Related Site on the BRA website. COTA is a regional body for tax administrators in the Caribbean.
• Caribbean Association of Tax Administrators (CATA)minorOthersListed as a Related Site on the BRA website. CATA is a regional body focused on tax administration in the Caribbean.

Scale indicators1 record

Recent moves6 records

Expansion highlights6 records

Broad incumbents

• Australian Taxation Office (ATO): Australia's national tax administration body operating myTax, BAS portals, and ATO Online for businesses and individuals. Comparable to BRA as a statutory authority with monopoly tax administration mandate across multiple tax types.
• Netherlands Tax Administration (Belastingdienst): Dutch national tax authority administering income tax, corporate tax, VAT, and payroll tax through online MijnBelastingdienst portals. Comparable to BRA as a national statutory tax body with comprehensive digital service offerings.
• Canada Revenue Agency (CRA): Canadian federal tax authority administering income tax, GST/HST, payroll, and corporate tax through My Account and online portals. Comparable to BRA as a comprehensive single national tax authority with broad tax portfolio.
• Inland Revenue Authority of Singapore (IRAS): Singapore's national tax administration body operating myTax Portal for digital filing of income tax, GST, property tax, and corporate tax. Directly comparable to BRA on digital-first tax administration for a single national jurisdiction.
• South African Revenue Service (SARS): South Africa's national revenue authority administering income tax, VAT, customs, and excise via eFiling platform. Comparable to BRA as a large statutory revenue authority with a digital-first filing platform.
• HM Revenue & Customs (UK): UK's national tax authority administering income tax, corporation tax, VAT, and duties with fully digital filing platforms (Making Tax Digital). Comparable to BRA as a single statutory body with monopoly tax administration powers and a similar product portfolio.

Regional players

• Trinidad and Tobago Revenue Authority: Trinidad and Tobago's revenue authority administering income tax, corporation tax, VAT, and motor vehicle tax. Direct Caribbean regional peer to BRA, operating a similar range of tax types for a small island economy.
• Tax Administration Jamaica (TAJ): Jamaica's national revenue agency administering GCT, income tax, and customs through online portals. Direct Caribbean regional peer to BRA with similar mandate, tax mix, and digital transformation trajectory.

Market position

Strengths5 records

Weaknesses4 records

Competitive moat4 records

Key risks5 records

Key highlights7 records

Customer concentration

• Xx.com/barbadosrevenue
• YouTubeyoutube.com/channel/UC3GHdx2L8vKcqaGSfS7MlDQ
• Facebookfacebook.com/BarbadosRevenueAuthority
• LinkedInlinkedin.com/company/barbados-revenue-authority
• Instagraminstagram.com/barbadosrevenue

Compliance3 records

Revenue estimate

Valuation estimate

Number of profiles

Profiles3 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Barbados Revenue Authority