Barbados capital gains tax: none, except land development duty
Barbados has no general capital gains tax, so the tax on your investment gain is zero. Shares, crypto and property alike, the Barbados Revenue Authority states there is no tax on capital gains. What matters instead is whether your land sits in a designated special development area, where a land development duty can apply to the gain, and ordinary property transfers carry transfer taxes on the instrument, not the gain.
Verified as of 2026-09-18 against the Barbados Revenue Authority and the Land Development Duty Act, Cap. 78.
Current rules
Taxes on selling shares, crypto and property in Barbados
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. There is no tax on capital gains |
| Crypto | Nothing |
| Property (personal investment) | Nothing on the gain |
| Fee-simple land in a designated special development area | Land development duty on the gain, at a rate set by ministerial order up to 50% |
| Ordinary property transfer | Property transfer tax and stamp duty on the instrument, a transaction cost, not a tax on the gain |
The numbers that do exist
| Item | Figure |
|---|---|
| Maximum land development duty rate | 50%, set by ministerial order |
| Standard VAT rate | 17.5% |
| VAT registration threshold | BBD$200,000 a year (BBD$16,667 a month) |
Sourced from the authority pages above, as of 2026-09-18.
Questions
Barbados capital gains tax questions
Does Barbados have a capital gains tax?
No. The Barbados Revenue Authority states that there is no tax on capital gains. Whether you sell shares after a week or an investment property after twenty years, the gain itself is not taxed.
What is the land development duty exception?
The Land Development Duty Act, Cap. 78 imposes development duty on capital gains from certain fee-simple land transfers in designated special development areas during a prescribed valuation period. The rate is set by ministerial order and may not exceed 50%. It is a targeted land-value duty rather than a general capital gains tax, and the duty must be assessed and paid, or cleared, before the transfer can be registered.
What does a property transfer cost?
Ordinary property transfers attract property transfer tax and stamp duty on the transfer instrument, and land tax is an annual property tax. These are charged on the transaction whether you make a gain or a loss, so they are transaction costs, not taxes on the gain.
What is the VAT position?
Barbados applies a standard VAT rate of 17.5%, with registration required above BBD$200,000 of annual turnover (BBD$16,667 a month) per the Barbados Revenue Authority's current threshold table. VAT falls on consumption, not on the disposal of your investments.
What exactly does the Barbados Revenue Authority say?
Barbados has no general capital gains tax for ordinary investment disposals: the Barbados Revenue Authority states that there is no tax on capital gains. Source: https://bra.gov.bb/About/Tax-Types/Income-Tax
What does the Land Development Duty Act, Cap. 78 do?
Exception: the Land Development Duty Act, Cap. 78 imposes development duty on capital gains from certain fee-simple land transfers in designated special development areas during a prescribed valuation period, at a rate set by ministerial order that may not exceed 50%. Source: https://bra.gov.bb/About/Legislation-Regulations/Land-Development-Duty-Act-Cap-78
When must development duty be paid?
Development duty on special development area land is calculated on the capital gain and must be assessed and paid, or cleared, before the transfer can be registered. Source: https://bra.gov.bb/About/Legislation-Regulations/Land-Development-Duty-Act-Cap-78
What taxes apply to an ordinary property transfer?
Ordinary property transfers attract property transfer tax and stamp duty on the transfer instrument, and land tax is an annual property tax — transaction costs, not a gains tax. Source: https://bra.gov.bb/About/Legislation-Regulations/Land-Development-Duty-Act-Cap-78