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5.1. Tax Base for Resident Entities

Resident companies are subject to tax on their worldwide income.  

Dividends received by a resident company from another resident company are not subject to tax in Barbados. Dividends received by a resident company from a non-resident company are not subject to tax in Barbados if at least 10% of the non-resident company’s capital is held by the Barbadian company, and such shareholding is not held solely for the purpose of portfolio investments.

Capital gains are not subject to tax in Barbados.