the business barbados fast facts...

The Business BarbadosFast Facts Guide

172 • businessbarbados.com

FACTS AT A GLANCE

Land Area

Population (July 2015 est.)

Time Zone

Capital City

Currency

Language

Literacy

Life Expectancy at Birth (years)

Country Phone Code

Unemployment (Q4 2014)

Exchange Rate (BB$ to US$)

Major Industries

Principal Exports

Principal Imports

Major Trading Partners

Labour Force (Q2 2014)

431Km/166sq. miles

290,604

EST +1/0; GMT-4/ -5 *

Bridgetown

Barbadian Dollar

English

99.7%

75.3

246

11.5 %

142.4 (‘000)

2:1

USA, Canada, Caricom**, Japan, UK

Tourism, Financial Services,Agriculture, Light manufacturing

Machinery, Food and Beverages,Construction Materials

Tourism, Financial Services,Sugar, Rum, Chemicals, Electrical Components

ABOUT BARBADOSLocationBarbados, the most easterly of the Caribbean islands, is located tothe east of the Windward islands and 460 km (285.7 miles)northwest of Venezuela. By air it is about 4.5 hours from New York,5 hours from Toronto and 8 hours from London. The island’sgeographic location makes it very convenient for doing businesswith North America.

Climate and GeographyThe topography is relatively flat and composed mostly of coral. Thehighest point on the island is Mount Hillaby, at 336 km or (1,104 ft)above sea level. Barbados has lovely sandy beaches and a pleasanttropical climate that attracts visitors and investors alike. Theaverage daytime temperature ranges between 80-85 degreesFahrenheit (27-29 degrees Celsius). Barbados has used theseresources effectively to develop a viable tourist industry, which nowserves as the base for a stable and buoyant economy.

THE GOVERNMENTSettled in 1627 by the British, Barbados remained a British colonyuntil its independence on November 30, 1966. A member of theBritish Commonwealth, Barbados’ constitution is based on theBritish style of parliamentary democracy, with elections being heldevery five years. The island has one of the oldest Westminster styleParliaments in the western hemisphere, which has been inexistence for 376 years. Barbados has two houses of Parliament, aSenate and a House of Assembly. The Governor General, whorepresents the British Monarch, is Head of State while executiveauthority is vested in the Prime Minister and Cabinet who arecollectively responsible to Parliament.

LEGAL SYSTEMThe legal system is derived from English common law and statutes.The courts administer the laws of Barbados, which consist solelyof local legislation. The judicial system comprises a lowerMagistrates court and the Supreme Court, which includes a Courtof Appeal and a High Court. The Attorney General is responsible forthe administration of the legal and judicial system. In February of2001, the Heads of Government of the Caribbean Community signedan agreement to form a Caribbean Court of Justice (CCJ). Theinauguration ceremony took place on April 16, 2005. At present,final appeal from Barbadian courts is to the CCJ, which is based inTrinidad. Prior to 2005, final appeal was to the Privy Council inEngland.

POPULATION AND LABOUR FORCEThe resident population of Barbados is estimated at approximately274 thousand. The ethnic mix consists of 93% of African descent,

3.2% European, 2.6% of mixed race and 1% East Indian. Thepopulation density is high, with 85% of the population living inurban areas. Barbados’ high standard of education has produced an easilytrained workforce, with an adequate supply of professional as wellas skilled and unskilled labour. The labour force is estimated at145,100. The Barbados Statistical Service report for2015 indicatesan approximate annual unemployment rate of 12% for the firstquarter of the year.. The weekly working hours for office personnel vary between 35to 40 hours, while a 40-hour week is normal for manual workers.Work undertaken in excess of the basic workweek and during publicholidays normally attracts premium rates of pay.

*Barbados is in the same time zone as North America and four hours behind the U.K. andthe rest of Western Europe when there is no observance of Daylight Savings Time.

**Barbados is a founding member of the Caribbean Community and Common Market(CARICOM). Other member States are Antigua and Barbuda, The Bahamas, Belize,Dominica, Grenada, Guyana, Jamaica, Montserrat, St. Kitts-Nevis, St. Lucia, St. Vincent &the Grenadines, Suriname, Trinidad & Tobago and Haiti (July 2002).

Source: Barbados Statistical Service, Digest of Educational Statistics 1995-1999 compiledby Planning, Research & Development Unit, Ministry of Education, The World Fact Book.

The Business Barbados Fast Facts Guide

Several pieces of legislation are in place to govern labourrelations including the Employment Rights Act, the SeverancePayments Act and the Holidays With Pay Act. The National Insuranceand Social Security Act provides medical assistance for employeesin the event of illness, maternity leave and accidents. It also makesprovision for unemployment, disability and pension benefits. Forfurther information visit www.nis.gov.bb. The labour movement is represented by four major unions. Therehave been few work stoppages in recent years, primarily due to theexistence of good labour relations. Barbados has twelve paid public holidays. In addition, allworkers have a statutory right to twelve weeks of maternity leaveand three weeks of annual vacation with pay, which increases to

four weeks after the fifth year of steady employment.

The 2016 Public Holidays• New Year's Day - January 1• Errol Barrow Day - January 21• Good Friday - March 25• Easter Monday - March 28• National Heroes Day - April 28• Labour Day - May 2• Whit Monday - May 16• Kadooment Day - August 1• Emancipation Day - August 2• Independence Day - November 30• Christmas Day - December 25• Boxing Day - December 26• Public Holiday - December 27

SOCIAL SERVICESEducationThe Barbados educational system is modeled after the Britishsystem and is considered to provide one of the highest standardsof education in the English Caribbean. The educational systemranges from pre-school to university. School is compulsory up toage 16 and government schools are free at the primary andsecondary levels. Educational institutions at the post secondarylevel include colleges, a university, vocational and technical trainingschools. There are also special schools for the mentally andphysically disabled.

HealthBarbados is recognised as having the most modern medicalfacilities in the Eastern Caribbean. The life expectancy at birth is 73years for males and 77.8 years for females. Medical services are provided by two major hospitals and severalwell-equipped clinics, health centres and nursing homes. Thegovernment-run 600 bed Queen Elizabeth Hospital provides severalspecialist services along with a 24-hour casualty service. Thesecond major hospital, Bayview Hospital, is a private health facilitythat also provides a variety of medical services.

Queen Elizabeth Hospital - (246) 436-6450BayView Hospital - (246) 436-5446 or (246) 431-9182Island Care Ambulance - (246) 435-9425

THE ECONOMYBarbados has a market-based economy with both the private andpublic sectors actively involved in determining the goods andservices made available to consumers. The Barbadian economy hasdiversified over the last five decades, with emphasis shifting fromagriculture towards the provision of services. The economy is driven

Employment by Major Industrial Division

Source: Barbados Statistical Service


INDUSTRY 2013(‘000’)

2014(‘000’)

Agriculture, Forestry & Fishing 3.4 3.4

Construction, Mining & Quarrying 12.1 12.0

Manufacturing 9 9.5

Electricity, Gas, Steam, Water & AirConditioning Supply

2.8 2.4

Wholesale & Retail Trade 20.5 21.2

Transport & Storage 6.6 5.7

Accomodation & Food Services 13.3 15.4

Finance & Insurance 5.8 5.7

Professional, Scientific & Technical Services 4.2 4.2

Administrative & Support Service 6.3 7.2

Public Administration & Defence 11.6 8.7

Education 7.5 7.2

Human Health & Social Work 6.3 6.6

Other Services 4.9 3.5

Activities of Households as Employers 5.2 5.0

Other Groups 6.7 7.0

Not Stated 0.0 0.0

Total 126.3 124.8


primarily by the following sectors; tourism, business, financial and generalservices, agriculture and manufacturing.

PRIMARY SECTORSTourismTourism provides the main source of foreign exchange, economic activity andemployment. The major elements of Barbados’ tourism product are its solidhistorical and cultural legacy, varied entertainment and its natural physicalattributes. The four major markets for the Barbados tourist industry are theUK, USA, Continental Europe and Canada. Accommodation facilities in Barbados include a wide range of hotels,apartments, luxury villas, cottages and beach houses. Barbados receives justover one million visitors per year, with cruise ship arrivals narrowlysurpassing long-stay arrivals in recent years. For 2015, arrivals from the UKhave increased by 13.2%, while airlift from the US and Canada increased by27.9 percent and 18.6 percent respectively. The Port Authority has investedin a dredging exercise to facilitate mega cruise liners, which has expandedits berthing capacity and the potential to earn more foreign exchange.

International Business and Financial ServicesLow tax rates, double taxation agreements and exchange of informationtreaties, have provided Barbados with an ideal environment for itsdevelopment into a major international business and financial servicescentre. The key components of this sector are the banking and financialinstitutions and offshore businesses.

ManufacturingThe manufacturing sector comprises mainly of light industry which includesthe production of cement blocks, clay tiles, garments and textiles, paint,paper products, furniture, electronic components, chemicals, edible oils,soap and food products.

Source: International Business Division, Financial Services Commission &Central Bank of Barbados

Source: Central Bank of Barbados; Barbados Statistical Service

Source: Barbados Statistical Service

Source: Barbados Statistical Service. *Previously referred to as No. of Vessels.

SELECT ECONOMIC INDICATORS

Tourism Arrivals (excluding cruise ship arrivals)

Total Number of International Businesses

2010 2011 2012 2013 2014(P)

GDP at Market Prices (BB $M) 8,891.3R 8,716.1R 8,626.4R 8,561.8R 8,705.4

Real GDP Growth (%) 0.3 0.8 0.0 0.2 0.0

GDP per Capita (000s) 28.3R 28.3R 27.6R 27.0R 26.5

Inflation Rate(%) 5.8 9.4 4.5 1.8 1.9

Total Exports (BB $M) 861.4 1,016.9 1,150.3 935.2 948.8

Total Imports (CIF) (BB $M) 3,177.6 3,552.8 3,522.4 3,538.6 3,478.4

Services (Net) of which Tourism

1,782.31,926.5

1,320.41,783.0

1,282.61,745.9

1,412.61,836.6

1,406.31,810.0

External Debt Service Ratio (%) 15.5 9.8 8.2 8.8 9.1

Net International Reserves (BB $M) 2,013.5R 2,527.4R 2,910.8R 2,939.8R 2,364.9

Country ofResidence

Jan - DecActualChange

%Change2013 2014P

UK 168,733 186,823 18,091 10.7

USA 120,584 118,508 -2,075 -1.7

Canada 67,295 65,813 -1,480 -2.2

Germany 10,300 11,992 1,692 16.4

Other Europe 30,765 32,744 1,980 6.4

Trinidad & Tobago 31,614 27,915 -3,699 -11.7

Other Caricom 55,681 50,815 -4,865 -8.7

Other Countries 23,548 24,988 1,440 6.1

Total 508,520 519,598 11,084 2.2

Cruise Passenger Arrivals for 2013 and 2014

Jan - DecActualChange

%Change2013 2014P

Arrivals 570,263 557,898 -12,365 -2.2

Landed Passengers 104,963 118,932 13,969 13.3

No. of Cruise Calls* 374 395 21 5.6

Entity 2011 2012 2013 2014P

Entities Renewed

International Business Companies(IBCs)

2,785 2,863 2,932 2,504

International Societies withRestricted Liability (ISRLs)

319 321 316 268

Foreign Sales Corporations (FSCs) 21 19 10 15

Offshore Banks 45 45 45 36

Entities Licensed

International Business Companies(IBCs)

511 393 438 442

International Societies withRestricted Liability (ISRLs)

28 27 30 30

International Trust (ITs) 15 78 51 46

Exempt Insurance Companies(EICs)

21 8 0 14

Exempt Insurance ManagementCompanies (EIMCs)

2 4 0 2

Offshore Banks 2 1 0 2


Manufacturing enterprises involved in the production of an“approved product” are entitled to special incentives under theFiscal Incentives Act on approval of their application by the Ministryof Finance and Economic Affairs. Tax holidays are granted accordingto the percentage of local value added to the item beingmanufactured. Enterprises considered to be highly capital intensivewith an investment of BB$25m (US$12.5m) or higher may beeligible for up to 20 years tax holiday. Companies involved inmanufacturing exclusively for export outside of Barbados canqualify for benefits as an International Business Company (IBC) orInternational Society with Restricted Liability (ISRL). These benefitsinclude a tax rate ranging from 2.5% down to 0.25%. In addition tothe low tax rates these benefits include exemption from exchangecontrols and the duty free import of plant machinery, equipmentand raw materials used in the manufacturing process.

AgricultureSugar continues to be the principal agricultural product. Most ofthe sugar produced is sold to the European Community at aguaranteed price. Other products from this sector include rootcrops, vegetables, dairy products, chicken and fish.

THE FINANCIAL SECTOR The Central Bank of Barbados is the main regulatory financialinstitution in Barbados, and is responsible for formulating, inassociation with Government, monetary and fiscal policies to assistwith local economic development. Barbados has taken advantage of the expansion in internationalbusiness, in particular the financial services sector that is now thecountry’s second major foreign exchange earner. Adequatetelecommunications infrastructure, a well-trained and English-speaking workforce, and a stable political environment give thecountry an additional advantage over other, similar destinations.Barbados has also done well from the increased scrutiny andregulation of financial services by international organizations suchas the Organization of Economic Cooperation and Development(OECD). In addition to the above, a number of key factors help keepBarbados relatable to the North American market, therebyincreasing opportunities to drive capital into the country. Theseinclude an exchange rate tied to the U.S dollar, and a roster of dailyflights to key North American business centers including Miami,New York and Toronto.

The Stock ExchangeThe Barbados Securities Exchange was established in June 1987 inorder to create a market to promote trading in financial securitiesand to encourage investment by the public in business enterprises.Since 2001 this organization became known as the Barbados StockExchange.

A company wishing to be listed on the exchange must meetcertain criteria established by the Exchange, after which it mustsubmit a prospectus compliant with both the Companies andSecurities legislation of Barbados for review. A new Securities Actwas passed in 2001 in order to facilitate the establishment of asecurities commission and it makes better provision for theregulation of the securities market, the capital market andinvestors. Currently there are 22 listed securities (23 companies) on theBarbados Stock Exchange including 4 cross-listed securitiesbelonging to issuers from within CARICOM. 4 mutual funds are alsotraded on the Exchange, 4 of which are on the Junior Marketlaunched in October of 1999. The Securities Exchanges of Barbados,Trinidad & Tobago and Jamaica work closely together and nationalsare eligible to cross trade in each market.

Mutual FundsMutual funds in Barbados are governed by the Mutual Funds Act of2002. The Act stipulates that authorised Mutual Fund operatorsrequire a licence to operate in Barbados and must have a registeredoffice in Barbados.

The Financial Services Commission is responsible for the regulationdomiciled in Barbados. Exempt or foreign mutual funds can conductbusiness in Barbados provided they are licensed with the FinancialServices Commission and have paid an annual registration fee. Theminimum number of shares that can be purchased is BB$100(US$50) or its equivalent in any currency. Local investors are alsoexempt from stamp duty and property transfer tax with respect totransactions involving the ownership or transfer of shares.

Exchange ControlThe Government has a liberal policy toward foreign exchangecontrols and is committed to moving towards the elimination of allforeign exchange controls. The Exchange Control Act of Barbadosprovides for: • Registration and repatriation of foreign investment• Remittance of dividends, profits, interest and rentals from real estate to non-residents• Transfer of land and buildings situated in Barbados

It is possible to buy foreign currency directly from the commercialbanks however the Government, through the Central Bank, hasimposed limits on the amount of foreign transactions available toresidents and non-residents. Residents are allowed US$3,750 forpersonal travel, and for business travel US$25,000. Foreignnationals working in Barbados (who are not classified as residents)may operate an external account, which can be credited withforeign currency from specific sources.



Corporate LawThe Barbados Companies Act, which came into effect in 1985, ismodelled on the Canada Business Corporations Act. The procedurefor incorporating a company is simple and efficient. A company canbe established by either residents or non-residents without alicense or other authorisation, unless one is seeking to obtaincertain benefits as an Exempt Insurance Company or as an Offshoreor International Bank. International banks are now referred to as“Licensees” under the International Financial Services Act. There isa minimum of one director required. The names and addresses ofthe directors must be filed at the Corporate Registry. There is nolimit on the amount of authorised share capital and shares arewithout par value. A company can carry on any type of legal activity,unless its articles of incorporation specifically provide otherwise.

INCENTIVES FOR INTERNATIONAL BUSINESSESThe Government has established a separate Ministry to facilitatethe development and expansion of the international businesssector. Several concessions have been granted to entities carryingon international business from Barbados. These include a reducedtax rate of between 2.5% and 0.25%, exemption from withholdingtax on dividends, interest, royalties or other income paid to non-residents and exchange controls. Additionally, a percentage of theremuneration of qualified foreign employees working in IBCs,International Banks, International Societies with RestrictedLiability, Qualifying Insurance Companies and Exempt InsuranceCompanies can be paid free of Barbadian income tax and in anyforeign currency as follows :(a) on amounts not exceeding $150 000 – 35%(b) on amounts exceeding $150,000 but not exceeding $500,000 – 50%(c) on amounts not exceeding $500,000 – 60%

International Business CompaniesThe International Business Companies Act of 1991 defines anInternational Business Company (IBC) as a company that carries onbusiness in international manufacturing, international trade andcommerce from within Barbados. All companies wishing to operate as IBCs must obtain a licencefrom the Ministry of International Business and InternationalTransport. On application, there is a fee of US$125 and a licensefee of US$500. The license is valid indefinitely but must be renewedannually at a fee of US$500. A company ceasing to transactbusiness as an IBC or ceasing to satisfy the requirements of the Actmust notify the Minister in writing. In order to operate an IBC in Barbados, the IBC must beincorporated or registered in Barbados. In addition, the companymust be financially capable of carrying out the business and comply

with all conditions.Benefits of the IBC Act along with other relevant features are: • Tax on income on a sliding scale, from a maximum of 2.5% to a minimum of 0.25%• Exemption from all withholding taxes • No capital gains tax or estate duty • Tax credit in respect of taxes paid outside of Barbados is allowable but only insofar as it does not reduce the tax payable in Barbados to less than 0.25%• Freedom from exchange control • Audited financial statements, where required, must be filed withthe Ministry• Tax concessions for specially qualified persons• Bearer shares are not permitted • An IBC can keep books and records in a foreign currency • Imports of equipment and machinery free of customs duty, consumption tax and stamp duties • May apply for a guarantee that all or any of the benefits and exemptions in the Act will be valid for 15 years • An IBC, which is solely owned by an Offshore Trust under the management of a licensed Barbados International Bank, is exempt from tax if its activities are restricted to buying, holding or managing securities.

Exempt Insurance ActThe Barbados Exempt Insurance Act (1983) states that for acompany to qualify as an Exempt Insurance Company it must beincorporated or registered in Barbados with a minimum capital ofBB$250,000 (US$ 125,000), and at least one of its directors mustbe a resident citizen of Barbados. Exempt Insurance Companiescannot insure risks originating in Barbados or risks of localresidents. Exempt Insurance companies are taxed on their profitsat the rate of 0% for the first 15 years and thereafter 8% on the firstBB$250,000 (US$125,000) of profits. They are exempt fromwithholding tax and exchange control restrictions. Tax concessionsare made for specially qualified persons and convention expensesare allowed by US authorities. There is an application fee of BB$500(US$250) for an Exempt Insurance Company, and an annual licencefee of BB$20,000 (US$10,000).

Qualifying Insurance CompaniesA 1998 legislative enactment allows companies involved ininternational insurance business to register under the domesticinsurance legislation as Qualifying Insurance Companies (QIC) onthe condition that at least 90% of its premiums originate outsideBarbados and at least 90% of its risks insured are located outsideCARICOM. A maximum tax credit of 93% is available to a QIC wherepremiums originate outside of CARICOM. As a result, a QIC is


entitled to the benefit of a low effective rate of tax (generally 1.75%)in respect of general insurance business and 0.35% in respect oflife insurance business after deduction of the foreign currencyearnings allowance. QICs are also entitled to exemptions fromwithholding taxes and exchange control. Personal tax concessionsare also available for specially qualified employees. Unlike exemptinsurance companies, a QIC can be owned by residents of Barbadosand can insure a certain amount of local risk. QICs must pay anannual fee of BB$20,000 (US$10,000).

International Trusts ActThe International Trusts Act allows trusts to be created by non-residents for the benefit of non-residents. There are no minimumcapital requirements for Barbados Trusts and they can be either offixed interest or discretionary. An International Trust is taxed at amaximum of 33.5% on its profits earned in, or remitted to Barbadosbut there are no withholding taxes on payments to non-residentbeneficiaries.

An International Trust must satisfy the following conditions:• The Trust deed must specify that the International Trusts Act applies• At least one trustee must be a resident of Barbados• Settler and the beneficiaries must be non-residents of Barbados• The assets of the trust cannot include Barbados real estate.

International BanksThe International Financial Services Act 2002-5 replaced theOffshore Banking Act Cap 325 in June 2002. The new Act governsand regulates the activities of the International Banks, providingtax and other incentives for international banking businessconducted from Barbados. In order to establish an international bank in Barbados, detailsof the proposed bank must first be submitted to the Central Bankof Barbados for approval. Approval must be sought from theMinistry of Finance prior to the incorporation of a company. Acompany must have a licence before engaging in banking business.Applications for a licence are submitted to the Central Bank whomay issue the licence, subject to the approval of the Minister ofFinance. A licence to operate is issued only to suitably qualifiedapplicants. Licences are under the control and oversight of theCentral Bank of Barbados. International Banks are subject to auditand income tax on a sliding scale of 2.5% - 0.25%. Non-deposittaking International Banks are subject to an annual licence fee ofBB$50,000 (US$25000), whereas deposit taking InternationalBanks must pay an annual licence fee of BB$100,000 (US$50,000). The International Financial Services Act provides that dividends,royalties, interest, foreign securities funds, gains and assetsgenerated or managed by a licensee are automatically exempt fromthe provisions of the Exchange Control Act.

Summary of Major Incentives in the Financial Services Sector

ExemptInsurance

CompaniesIBC

Licensee-Int’l Fin.

Scvs. ActInt’l SRLs Int’l Trusts

1. Tax rates 0% 2.5 down to 0.25% 2.5 down to 0.25% 2.5 down to 0.25% 16 and 33.5% onincome remitted

2. Withholding tax on: Dividends No No No No No

Interest No No No No No

Royalties - No No No No

3. License required yes yes yes Yes No

4. Exemption from exchange controls yes yes yes Yes Yes

5. Exemption from duties on imports No yes yes Yes No

6. Required to file financial statements withregulatory agency yes yes yes Yes No

7. Financial statements open to public scrutiny No No No No No

8. Exemption from taxes & duties on sale ofsecurities or assets yes yes Yes Yes (in practice) -

9. Incorporation in Barbados required No No No No N/A

10. Local Director required No No Yes No N/A




Societies with Restricted Liability ActThe Societies with Restricted Liability Act 1995 was designed tofavourably position Barbados in yet another niche market forinternational financial services. An entity formed under theSocieties with Restricted Liability (SRL) Act possesses the flexibilityto be treated as a corporation, a partnership or a disregarded entityfor US tax purposes. A SRL can be formed either as an internationalsociety or a regular society. International SRLs are used mainly forinternational transactions and are prohibited from acquiring orholding land other than land leased for business purposes.

A SRL has the characteristics set out below: • Limited liability• Perpetual duration• The rights, powers and privileges of an individual• Stipulation that the transfer of quotas in a society will not confer on the transferee the right to become a member or participate in the management of the society without the written consent of all the members.

An International SRL has the following benefits: • Tax on income on a sliding scale, from a maximum of 2.5% to a minimum of 0.25%• Exemption from withholding taxes on dividends and interest payment• Tax credit in respect of taxes paid outside of Barbados, in so far as it does not reduce tax payable to below 0.25%• Re-domiciliation provisions• No capital gains tax• Exemption from all import duties on machinery or equipment for use in its business • Freedom from exchange control.

Criteria for operation of an International SRLThe International SRL must be organized in Barbados and isrequired to have and continuously maintain a registered office andagent in Barbados.

Information ServicesBarbados is one of the leading centres in the Caribbean forinternational information services, with several major firms havingestablished subsidiaries on the Island. The sector is active in theareas of data processing, software development and themanagement of database and financial records. The industry ismade up of a variety of companies ranging from large facilities tosmall sophisticated software development companies.

The Government of Barbados is favourably disposed towardsforeign investment in the Information Services Sector and provides

generous incentives for investors.

Incentives include:• A special tax rate of 2.5% down to 0.25% on the profits of Information Services companies (under the IBC Act)• Full exemption from import duties on production-related equipment such as computers• Full and unrestricted repatriation of capital, profits and dividends• Rental of subsidised office space• Training grants to subsidise worker training

TAXATIONCompanies and individuals who are resident and domiciled inBarbados for tax purposes are subject to income tax on theirworldwide income whether or not the income is remitted toBarbados. Individuals who are resident but not domiciled inBarbados are taxed on their income derived from Barbados and onany overseas income remitted to Barbados. Non-residents are taxedonly on income derived from Barbados. Individuals are subject toincome tax at the rate of 16% on taxable income up to and including$35,000 and a rate of 33.5% on taxable income above $35,000.Individuals earn the first BB$25,000.00 (US$12,500.00) of theirannual income tax free.

There are no capital gains taxes levied in Barbados. Gift tax andinheritance tax are not applicable. Property transfer tax applies tothe transfer of property situated in Barbados. This includes realestate as well as certain leasehold interests and shares.Corporations are taxed on their profits at an annual rate of 25%.

Value Added Tax (VAT)Barbados introduced a value-added tax on January 1, 1997.Generally, value-added tax is levied on all goods and servicesproduced in Barbados and on goods imported into Barbados at arate of 17.5%. However, there is provision for specific zero-rated andexempt goods and services that would not attract the value-addedtax. VAT is included in the final price the consumer pays for goodsand services. Hotel accommodation enjoys a lower VAT rate of 7.5%.

DOUBLE TAXATION/INVESTMENT TREATIESBarbados has entered into double taxation treaties as indicated inthe table below.The double taxation treaty with Ghana has not yet been ratified.Countries indicate with an asterisk (*) above are also signatories ofa Bilateral Investment Protection Treaty with Barbados. Thiscombination of double taxation,investment treaties and taxincentives makes Barbados unique within the Caribbean andparticularly attractive to foreign investors.


Provisions of Bilateral Investment Protection treaties:• Investment promotion and protection• Provision of compensation for losses• The granting of most-favoured nation and national treatment provisions• Protection from unfair expropriation and nationalisation of investment• Procedures for the fair and equitable settlement of disputes arising• Procedures for the timely repatriation of investment and returns• Procedures for prompt transfer of funds• Subrogation.

TRADING PARTNERSSpecial trading arrangements have been entered into with otherjurisdictions. These can be summarised as follows:

CARICOMAllows products manufactured in Barbados and other CARICOMmember states to be exported among member countries free ofcustoms duty, provided all qualifying conditions are met. Inaddition, CARICOM has already signed or is currently negotiatingtrade agreements with the Bahamas, Colombia, Costa Rica, Cuba,Dominican Republic, and Venezuela.

Rates For Applicable Taxes

Tax Rates Applicable to Taxable Income for 2015

Taxable Income Tax on loweramount

Rate on Excess

Exceeding Not Exceeding

BB$0 BB$35,000 BB$0 16%

BB$35,000 - BB$6,125 33.5%

Tax Rate

Corporation Income Tax 25%

Personal Income Tax 1 6 and 33.5%

Withholding Taxes 15% and 25%

Property Transfer Tax (payable ontransfer of shares and realproperty in Barbados)

Vendor - 2.5%

Value Added Tax

Standard Rated Goods andServices

17.5%

Select Food Items 0%

Hotel Accommodation (inc. Inns &Guest Houses)

7.5%

Supplies related to tourism 7.5%

Supply of Financial Services Exempt

Sale, Transfer or Disposition ofReal Property

Exempt

Leases of Real Property for over 25years and Residential Leases

Exempt

Exports 0%

Supply of Services to Non-Residents

0%

Goods imported by Entitiesoperating in the InternationalFinancial Services Sector

0%

Austria Finland Norway Sweden

Bahrain Ghana Panama Switzerland

Botswana Iceland Portugal UnitedKingdom*

Canada* Luxembourg Qatar United States*

CARICOM+ Malta San Marino Venezuela*

China* Mauritius* Seychelles

Cuba* Mexico Singapore

CzechRepublic Netherlands Spain

* Also bilateral investment treaties

+ CARICOM member states are Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Grenada, Guyana, Jamaica, Montserrat, St. Kitts & Nevis, St. Lucia, St. Vincent and the Grenadines,

Suriname and Trinidad & Tobago.



Economic Partnership Agreement (EPA)Among other things this agreement removes all quotas and tariffsfrom Caribbean exports to the EU, with the exception of sugar andrice, both of which will be liberalized over time. The EU has alsoagreed to open up new markets for Caribbean companies andprofessionals offering services to Europe, and to permit youngservices professionals to gain work experience in the Europeanmarket. Caribbean countries which are signatory to the agreement haveagreed to gradually open their markets to European exports overthe next 25 years.

Caribbean Basin Trade Partnership Act (CBTPA)Duty free export of some products to the USA market.

CaribCan (Caribbean-Canada)Duty free export of some products from the CommonwealthCaribbean into the Canadian market.

SHIPPINGThe Shipping Incentives Act, of 1982, provides concessions toshipping companies engaged in the operation of passengercarrying ships, leasing of ships, shipbuilding, maintenance orrepair. The concessions include a 10 year exemption from tax andcustoms duties on all materials connected with the company’sshipping activities.

REAL ESTATEBuying and selling property in BarbadosThere is no restriction on the purchase of property in Barbados bypersons who are not citizens or permanent residents, but non-residents must ensure that all funds for the purchase of real estateare available from external sources. These funds must be registeredwith the Central Bank of Barbados and the permission of theExchange Control Authority obtained for the sale or purchase ofproperty by a non-resident whether such non-resident is aBarbadian citizen or notThe sale of property by all persons including citizens or permanentresidents is subject to a property transfer tax of 2.5% plusapproximately 1% stamp duty. However, the first BB$125,000(US$62,500) of the sale proceeds is exempt from Property TransferTax provided that there is a building on the property. Attorney’s feesfor both the seller and the purchaser are approximately 1.5% to 2%of the sale price. The real estate agent’s commission fees arenormally 5% of the sale. Both fees are subject to 17.5% VATA deposit of 10% is typically due upon the signing of the purchaseagreement with the balance payable on completion of the purchase.

UTILITIESElectricityBarbados has a reliable supply of electricity with rates being amongthe lowest in the Caribbean. The domestic and commercial supplyvoltage in major residential areas and in all new developments is115/230 volts 50Hz. In Bridgetown and some other areas, thesupply voltage is 115/200Hz.

WaterThe Barbados Water Authority, a Government statutory corporation,is the sole provider of water services. Water service can beconnected within 48 to 72 hours. A monthly payment for continuedservice is based on the meter system. The water service inBarbados is reliable and tap water is safe to drink.

TelecommunicationsBarbados is equipped with a modern telecommunicationsinfrastructure with the latest in digital technology and fibre opticssystems including international direct dialing, facsimile transferand satellite telecommunications which allows for the efficienttransmission of electronic data. Internet and e-mail services as wellas express mail and courier delivery are also available.

Local cell-phone operators are divisions of internationaltelecommunications providers with service offerings that theinternational business traveler has come to expect, such as theability to easily roam and the availability of high-speed 3G and 4Gdata networks island-wide. The International direct distance dialingcode for Barbados is (1-246), followed by a seven digit localnumber.

TRANSPORTATION FACILITIESRoadsBarbados has an extensive road system of about 1,475 km of pavedroads that have undergone major improvement in recent years. Ahighway links the north and south of the island.

AirportThe Grantley Adams International Airport, located about 15 minutesfrom the capital city Bridgetown, plays an important role as a vitalcentre and link for international air traffic in the Eastern Caribbean.The main passenger terminal handles in excess of 1.6 millionpassengers each year and has been upgraded to accommodateincreases in traffic.

SeaportBarbados has one of the most modern ports in the Caribbean withboth a deep-water harbour and a shallow draught facility. There areregular freight sailings to North America, Europe and the Caribbean.The Bridgetown port is well equipped with container-handling and


berth facilities for ocean-going freighters and passenger vessels,including major luxury liners and has undergone recent upgradingto expand its berth and customs facilities. The port has won awardsfor the most improved port facility and the most receptivedestination.

INTERNATIONAL FLIGHTS TO BARBADOSThere are non-stop daily scheduled airline services to majorbusiness hubs including New York, Miami, Toronto, London and theCaribbean islands. There are also regular non-stop scheduledairline services to other major markets including Frankfurt,Charlotte, and Sao Paulo. Airlines flying to Barbados includeAmerican Airlines, Air Canada, Air Jamaica, British Airways,Caribbean Airlines, GOL Airlines, Jet Blue, LIAT, Virgin Atlantic, USAirways, West Jet and several charter flight companies.

IMMIGRATION AND WORK PERMITSThe Barbados Immigration Act allows non-citizens to work on theisland only if they have been granted a work permit. CertainCARICOM skilled nationals may live and work in Barbados withouta work permit. The person has to possess a degree, diploma orprofessional accreditation and an offer of employment or plan toundertake employment as a self-employed person. There are no statutory restrictions on the number of foreignemployees on the payroll of a company at any time. Foreign workerscontribute to and are entitled to social security benefits on thesame basis as Barbadian nationals. A work permit is usuallyprocessed in about six to eight weeks. The forms and list ofrequired documentation is available from the ImmigrationDepartment in Bridgetown.

New Immigration PoliciesBarbados now offers a special entry and reside permits (“SERPs”)to enter and reside in Barbados with little or no restrictions. TheseSERPs may either be granted for an indefinite period or for a fixedperiod, depending on the particular category the individual fallsunder.

Visa Entry Requirements A valid passport is required by all visitors to Barbados. All visitorsare required to have onward or return tickets. Citizens of certaincountries will require a visa to visit Barbados. Contact your nearestBarbados Tourism Authority office or one of the Invest Barbadosoffices for further information. Visas are not required forpassengers on cruise ships with the exception of citizens of the CISEastern European states, The Peoples Republic of China, Taiwan,South Africa, Korea and some Middle Eastern states

SOURCESBarbados Hotel & Tourism Associationwww.bhta.org

Barbados Statistical Servicewww.barstats.gov.bb

Barbados Stock Exchangewww.bse.com.bb

Barbados Tourism Authoritywww.visitbarbados.org

Central Bank of Barbadoswww.centralbank.org.bb

Research & Planning Unit, Ministry of Finance and Economic Affairs,Economic & Social Report 2011www.economicaffairs.gov.bb

PUBLISHER'S NOTE:All of the information in this guide has been carefully collected andprepared, but it still remains subject to change and correction. Usethese contents for general guidance only and seek extra assistancefrom a professional adviser with regard to any specific matters.Readers can contact the relevant authorities mentioned. Acomprehensive list of Government Services, Legal Services,Business Associations and Agencies can be found at the end of thisguide.

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Government Ministries

Ministry of Finance & Economic Affairs3rd Floor East, Warrens Office Complex, Warrens,St. Michael, BarbadosTel: (246) 310-1300Fax: (246) 425-1100economic_affairs@barbados.gov.bbwww.economicaffairs.gov.bb

Ministry of Industry, International Business,Commerce & Small Business DevelopmentReef Road, Fontabelle, St. Michael, BarbadosTel: (246) 427-5270Fax: (246) [email protected]

Ministry of Foreign Affairs & Foreign Trade1 Culloden Road, St. Michael, BarbadosTel: (246) 431-2200Fax: (246) [email protected]

Ministry of Tourism & International TransportLloyd Erskine Sandiford Centre Two Mile Hill,St. Michael, BarbadosTel: (246) 430-7500Fax: (246) [email protected]

Government Corporations, Depts.& Statutory Bodies

Barbados Investment & DevelopmentCorporationPelican House, Princess Alice Highway,Bridgetown, St. Michael, BarbadosTel: (246) 427-5350Fax: (246) [email protected]

Barbados Tourism Management Inc.1st Floor West Warrens Office Complex, Warrens,St. Michael, BarbadosTel: (246) 467-3600Fax: (246) 426-4080Toll free: [email protected]

Barbados Tourism Investment Inc.Ground Floor, Old Town Hall Building, Cheapside,Bridgetown, St. Michael BB11142, BarbadosTel: (246) 426-7085Fax: (246) 426-7086btii@tourisminvest.com.bbwww.barbadostourisminvestment.com

Central Bank of BarbadosTom Adams Financial Centre, Church Village,Bridgetown, St. Michael, BarbadosTel: (246) 436-6870Fax: (246) [email protected]

Corporate Affairs & Intellectual Property Office(CAIPO)7th and 8th Floor, Baobab Tower Warrens,St. Michael, BarbadosTel: (246) 625-2400Fax: (246) [email protected]

Customs & Excise Department2nd Floor West Wing, Warrens Office Complex,Warrens, St. Michael, BarbadosTel: (246) 310-2300Fax: (246) 421-2029

Immigration DepartmentCareenage House, The Wharf, Bridgetown,St. Michael, BarbadosTel: (246) 434-4100Fax: (246) [email protected]

The Financial Services CommissionSuites 301 & 302, Building 4 Harbour IndustrialPark, Bridgetown St. Michael, Barbados BB11142Tel: (246) 421-2142Fax: (246) [email protected]://fsc.gov.bb

Office of the Attorney GeneralJones Building, Websters Business Park, Wildey,St. Michael, BarbadosTel: (246) 621-0110Fax: (246) [email protected]

Government Overseas Offices/Missions

Embassy of Barbados - Belgium100 Avenue Franklin D. Roosevelt, 1050 Brussels,BelgiumTel: (011 322) 732-1737Fax: (011 322) [email protected]

Embassy of Barbados - BrazilSHIS Q1 13 Conjunto 10 Casa 03 Lago Sul,Brasilia, D.F. Cep: 71 635 100, BrazilTel: (55 61) [email protected]

High Commission of Barbados - Britain1 Great Russell Street, London WC1B 3ND, BritainTel: (011 44 207) 299-7150Fax: (011 44 207) [email protected]

High Commission of Barbados - Canada55 Metcalfe Street, Suite 470 Ottawa KIP6L5,CanadaTel: (1 613) 236-9517/8Fax: (1 613) [email protected]

Embassy of Barbados - ChinaVilla 09-02 Block A Liang Ma QiaoDiplomatic Compound No. 22 Dong FangDong Lu Chaoyang District 100600, Beijing,People’s Republic of ChinaTel: (011 8610) 85325404Fax: (011 8610) [email protected]

Embassy of Barbados - CubaCalle 18 # 715e / 7ma y 31 Miramar, Playa, LaHabana CubaTel: (011 537) 212-5894Fax: (011 537) [email protected]

Embassy of Barbados - USA2144 Wyoming Avenue N.W. Washington, D.C.20008, USATel: (1 202) 939-9200Fax: (1 202) [email protected]

Embassy of Barbados - VenezuelaAmbassador Edificio Los Frailes Oficina501, Piso 5 Avenida Principal de ChuaoChuao, Caracas, VenezuelaTel: (011 58212) 992-0545Fax: (011 58212) [email protected]

Consulate-General of Barbados - Miami2121 Ponce de Leon Blvd Suite 1300 (PH) CoralGables, Florida 33134, USATel: (1 786) 515-1201Fax: (1 305) [email protected]

Consulate-General of Barbados - New York820 Second Avenue, 5th floor Between43rd and 44th Streets New York, N.Y 10017, USATel: (1 212) 551-4325Fax: (1 212) [email protected]

Consulate-General of Barbados - Toronto105 Adelaide Street West Suite 1010, Toronto,Ontario M5H 1P9, CanadaTel: (1 416) 214 9805Fax: (1 416) 214 [email protected]

Permanent Mission of Barbados to the UnitedNations820 Second Avenue, 9th Floor Between 43rd and44th Streets New York, NY 10017, USATel: (1 212) 551-4300Fax: (1 212) [email protected]

Permanent Mission to the United Nations’ Office& Other International Organisations at Geneva,Switzerland18 A Chemin Francois-LehMann 1218 GrandSaconnex Geneva, SwitzerlandTel: (011 41 22) 791-8500Fax: (011 41 22) [email protected]

Business Associations & Agencies

Invest Barbados Offices

Barbados Head OfficeTrident Insurance Financial Centre, Hastings,Christ Church BB15156, BarbadosTel (Local): (246) 626-2000Tel (From Canada): 1-647-977-5996Tel (From UK): +44 (0) 203-318-9036Tel (From USA): 1-347-433-8942Fax: (246) [email protected]

GOVERNMENT LISTINGS, BUSINESS ASSOCIATIONS & AGENCIES


Canada110 Sheppard Avenue East, Suite 201, North YorkM2N 6Y8, Toronto, CanadaTel: (416) 214-9919Fax: (416) [email protected]

United States of America820 Second Avenue, 5th Floor New York, NY10017, USATel: (212) 551-4375Fax: (212) [email protected]

Emergency NumbersPolice 211Fire 311Ambulance 511

Business Associations

Barbados Bar AssociationLeeton, Perry Gap Roebuck Street, St. Michael,BarbadosTel: (246) 437-7316Fax: (246) [email protected]

Barbados Chamber of Commerce and IndustryBraemar Court, Deighton Road, Brittons Hill, St.Michael, BarbadosTel: (246) 434-4750Fax: (246) [email protected]

Barbados Coalition of Service Industries (BCSI)Building #3, Unit 2B, Harbour Industrial Estate,St. Michael, BarbadosTel: (246) 429-5357Fax: (246) [email protected]

Barbados Estate Agents And Valuers AssociationInc.P.O. Box 130, Worthing, Christ Church, BarbadosTel: (246) [email protected]

Barbados Hotel and Tourism Association (BHTA)4th Avenue Belleville, St. Michael, BarbadosTel: (246) 622-5041Fax: (246) [email protected]

Barbados International Business Association(BIBA)19 Pine Road, Belleville, St. Michael, BarbadosTel: (246) 434-2422Fax: (246) [email protected]

BIBA - CanadaThomas C. Sears, ChairmanTel: (905) [email protected]

Barbados Manufacturers AssociationSuite 201, Bldg #8 Harbour Industrial Estate,St. Michael, BarbadosTel: (246) 426-4474Fax: (246) [email protected]

Barbados Private Sector Trade TeamThe Annex, Geddes Grant Complex White ParkRoad, St. Michael, BarbadosTel: (246) 430-6541Fax: (246) [email protected]

Barbados Small Business Association1 Pelican Industrial Park, Bridgetown, St. Michael,BarbadosTel: (246) 228-0162Fax: (246) [email protected]

Institute of Chartered Accountants of BarbadosRoom 29, Hastings Plaza, Hastings,Christ Church, BarbadosTel: (246) 429-5678Fax: (246) [email protected]

Barbados Stock Exchange8th Avenue, Belleville, St. Michael, BarbadosTel: (246) 436-9871/2Fax: (246) [email protected]

International Agencies

Caribbean Development BankP.O. Box 408, Wildey, St. Michael, BarbadosTel: (246) 431-1600Fax: (246) [email protected]

Caribbean Export Development Agency(Caribbean Export)1st Floor, Baobab Towers, Warrens, St. MichaelBB22026, BarbadosTel: (246) 436-0578Fax: (246) [email protected]

Caribbean Tourism OrganizationGround Floor, Baobab Towers, Warrens,St. Michael, BarbadosTel: (246) 427-5242Fax: (246) [email protected]

European Union Delegation to Barbados and theEastern CaribbeanPalm Beach Corporate Centre, Hastings, ChristChurch BB15156, BarbadosTel: (246) 434-8501Fax: (246) [email protected]

Office of Trade Negotiations1st Floor, Mall Internationale, Haggatt Hall, St.Michael BB11063, BarbadosTel: (246) 430-1670Fax: (246) [email protected]

Inter-American Development Bank“Hythe” Welches Maxwell Main Road, ChristChurch BB17068, BarbadosTel: (246) 227-8500Fax: (246) [email protected]

Pan American Health OrganizationAbergeldie, Dayrells Road and Navy Gardens,Christ Church, BarbadosTel: (246) 434-5200Fax: (246) 436-9779www.paho.org

United NationsUN House, Marine Gardens, Hastings, ChristChurch, BarbadosTel: (246) 467-6000www.un.org

Non-Governmental Organizations

Barbados Entrepreneurship FoundationWoodland Great House, St. George BB 19130,BarbadosTel: (246) 621-2130Fax: (246) 621-0005info@barbadosentrepreneurshipfoundation.orgwww.barbadosentrepreneurshipfoundation.org

Future Centre TrustLittle Edgehill, St. Thomas BB22118, BarbadosTel: (246) 625-2020Fax: (246) [email protected]

Tourism Development CorporationBHTA Building, 4th Avenue, Belleville,St. Michael, BarbadosTel: (246) 228-8900Fax: (246) [email protected]

GOVERNMENT LISTINGS, BUSINESS ASSOCIATIONS & AGENCIES

Carrington & SealyH. Adrian W. Cummins Q.C.,Ph.D.Belmont House, Belmont RdSt Michael, BarbadosTel: (246) 367-6700Fax:(246) [email protected]

Chancery ChambersDr. Sir Trevor Carmichael, KA, LVO, Q.C.Chancery House, High StreetBridgetown, St. Michael, BarbadosTel: (246) 431-0070Fax: (246) [email protected] www.chancerychambers.com

Clarke Gittens FarmerT. David Gittens, Q.C.Managing PartnerParker House, Wildey Business ParkWildey Road, St. MichaelBB14006, BarbadosTel: (246)436-6287Fax: (246) [email protected]

David King & CompanyAttorneys-at-LawHeather Tull, Attorney-at-LawGround Floor, Belleville Corporate Centre,#38 Pine Road, BellevilleSt. Michael, BarbadosTel: (246) 427-3174 / 426-9246 / 436-5973Fax: (246) [email protected]

Harford ChambersSteve A H GollopCnr. Roebuck Street and Gills RoadBridgetown, St MichaelTel: (246) 437-8532Fax: (246)[email protected]

Harridyal Sodha & AssociatesAttorneys-at-LawLiza A. Harridyal Sodha, LLB (Hons), LLM, TEP The Grove, 21 Pine RoadBelleville, St. MichaelBarbados BB11113Tel: 246-228-9888 ext 222Fax: 246-228-9382Cell: [email protected]

Hastings Attorneys-at-LawTrident Financial CentreCnr. St. Matthias Gap & Hwy 7Hastings, Christ Church, BarbadosTel: (246) 228-9420Fax: (246) 429-8056Barry Gale, [email protected] [email protected] R. [email protected]

Laura F. [email protected] M. [email protected] [email protected]

InterCaribbean LegalAttorneys-at-LawKaren A Perreira, LLB(Hons); TEP“Palm Court”, #28 Pine Road,Belleville, St. MichaelBarbados. BB11113Tel: (246) 228-7504 Fax: (246) 228-1591Cell: (246) 231-8453kperreira@intercaribbeanlegal.comwww.intercaribbeanlegal.com

Jones & GoodridgeVenus House, Walrond StreetBridgetown, St. Michael, BarbadosFax: (246) [email protected] Mark GoodridgeTel: (246) 426-5440Nigel JonesTel: (246) 436-7852Jodi-Ann ChambersTel: (246) 427-5735

LEX CaribbeanMary J. Mahabir, Q.C.Worthing Corporate CentreWorthing, Christ Church, BarbadosTel: (246) 430-3750Fax: (246) [email protected]

Meridian LawDawn WilliamsAshton House, StrathclydeSt. Michael, BarbadosTel: (246) 431-6677Fax: (246) [email protected]

Penrith Chambers"Penrith"11th Avenue BellevilleSt. Michael, BB11114Tel: (246) 622-1911/622-2082Fax: (246) 622-1912Sharon Edgecombe [email protected] [email protected] E. [email protected] Wallace Q. [email protected]

Peter G. Symmonds, Q.C., J.P.Attorney-at-LawGH House, 3rd Floor, TrentsSt. James, BB24017, BarbadosTel: (246) 419-4196Fax: (246) [email protected]

Reece AssociatesAttorneys-at-LawChelsea House, Chelsea Road St. Michael, BB14022BarbadosTel: (246) 620-3772 Fax: (246) 620-3771 Anthony P. L. [email protected] W.S. [email protected]

Rita Evans & Associates“King Cote”, No. 12, 8th Avenue BellevilleSt. Michael, BarbadosTel: (246) 429-4643Fax: (246) [email protected]

Seneca ChambersAttorneys-at-law Charlton House, Whitepark RoadBridgetown, St. Michael. Barbados Tel: (246) 436-5379Fax: ((246) [email protected] P. Chase Q.C.Althea Chapman-Carmichael

Unity ChambersAttorneys-at-LawDewsbury House, Aquatic Gap,Bay Street, St. Michael, BarbadosTel: (246) 436-4888Fax: (246) 436-4686Derek L. St.C. [email protected] Boardi [email protected] Anne P. [email protected] Glenroy I. Goddard [email protected] Anne-Marie P. Goddard [email protected]

Watson & SandsAttorneys-at-LawUpper Collymore RockSt. Michael, BarbadosTel: (246) 426-8563 / 426-3457Vincent D. Watson [email protected] D. Sands [email protected] R. Sands [email protected]

Zarina KhanAttorney-at-LawProspect ChambersSummerland HouseProspect, St James, BB24008, BarbadosTel: (246) 622 0050/[email protected]

LEGAL SERVICES


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