Yes. All short-term rental properties must be registered and licensed as tourist accommodations through a central national authority. The license is issued by the BTA, remains valid until December 31st each year, and must be renewed annually by January 1st. A public directory of the licensed tourist accommodation in Barbados is available on the Barbados Tourism Product Authority website

Yes. STR income is subject to:

1. Shared Economy Levy (SEL) – 10%

• Applicability: This levy applies to all tourist accommodations, including apartments, guest houses, villas especially those not registered for Value Added Tax (VAT).
• Rate: 10% of the accommodation cost.
• Collection: Hosts are required to collect this levy from guests at the time of booking or payment.
• Remittance: The collected levy must be reported and paid to the Barbados Revenue Authority (BRA) via the Tax Administration Management Information System (TAMIS).
• Reporting: Hosts must complete the "Room, Product and Shared Economy Levy Schedule" and upload it as a PDF when filing their VAT return.

2. Income Tax on Rental Income – 15%

• Rate: 15% on net rental income.
• Filing: Individuals earning more than 25% of their total assessable income from business or rent must pay income tax in three installments, each representing 25% of the previous year's income tax liability, on June 15, September 15, and December 15.

3. Value Added Tax (VAT) – 7.5% or 17.5%

• Applicability: If the annual turnover from rental activities exceeds BBD $200,000, VAT registration is mandatory. Voluntary registration is permitted below this threshold.
• Rates:
  • 7.5% for direct tourism services, including accommodations.
  • 17.5% for standard supplies.
• Registration: VAT registration is conducted through the BRA.
• Filing: VAT returns are typically filed monthly or quarterly, depending on the business's size and nature.

Yes. The Shared Economy Levy (SEL) is a national tourist tax applicable to all STRs, including those not VAT-registered. To remit the Shared Economy Levy (SEL) in Barbados, property owners and hosts must use the official Tax Administration Management Information System (TAMIS) provided by the Barbados Revenue Authority (BRA). Accessible on the TAMIS website

Yes. Hosts are required to maintain a guest register, including names, IDs, contact information, and stay duration. This can assist with compliance, tax filing, and inspections.

Yes. Properties must meet minimum health and safety standards, including sanitation, fire safety equipment (e.g., extinguishers), and structural integrity. Properties are subject to inspection prior to or after licensing.

No. Platforms like Airbnb and VRBO are not responsible for collecting taxes in Barbados. Hosts are fully responsible for tax remittance and compliance.

While not addressed specifically in STR legislation, Barbados adheres to general anti-discrimination principles that apply to hospitality and accommodation services.

Hosts are required to maintain records and submit required tax schedules via the national tax portal (TAMIS), which may involve data sharing with the Barbados Revenue Authority.

Liability insurance is not mandatory, but highly recommended. A minimum coverage of BBD $500,000 is advised to protect against guest-related incidents.

There is no separate zoning law for STRs at the local level. However, hosts are encouraged to consult their City Development Planning Office before investing to confirm land use eligibility.

Yes. Hosts must comply with national waste disposal laws, including proper refuse collection, use of approved bins, and adherence to pickup schedules.

There are no specific national laws that prevent landlords from converting a property to a short-term rental. However, standard landlord-tenant laws still apply, meaning tenants cannot be evicted without proper legal process. If a property is currently occupied under a lease, it must be handled according to contract and tenancy laws before being repurposed for short-term use.

Foreign nationals are not required to complete any special forms or register with any authority when staying in tourist accommodations in Barbados. This contrasts with requirements in some other countries, like Spain and Portugal where foreign guests are required to register their stay with either the local police or the country's immigration and border service.

There are currently no national digital platform-specific compliance laws. However, all listings must adhere to national registration, licensing, and tax requirements.

Yes. Non-residents can operate STRs in Barbados. Foreigners can purchase property in Barbados without significant restrictions. However, if foreign investors are using foreign currency for the purchase of a tourist accommodation, it's essential to register the transaction with the Central Bank of Barbados. This registration facilitates future repatriation of funds and ensures compliance with local financial regulations. However, all property transactions must be facilitated by a Barbadian Attorney-at-Law. They will handle the legal aspects, including title searches and the conveyancing process. Finally,  foreign investors are taxed on all Barbados-sourced income only and residency is not required to obtain a license.

Yes. tourist accommodations are classified as:

• Hotel

A hotel is defined as any building or group of buildings, whether contiguous or not, that;

• operates as one business venture;
• provides sleeping accommodation in 10 or more bedrooms;
• charges are made for the accommodation provided;
• serve meals to residents and non-residents.

Apartment

An apartment is defined as a furnished premises where:

• sleeping accommodation and self-catering facilities are provided in 3 or more self-contained units;
• a charge is made for the accommodation provided.

Guest House

A guest house is defined as a premises where:

• sleeping accommodation is provided in 3 or more bedrooms;
• a charge is made for the accommodation provided;
• meals are served to lodgers.

Villa

A villa is defined as a premises that;

• has at least 3 bedrooms and is valued at not less than $525 000;
• is managed by a company or real estate agent, and employs no less than 3 persons;
• is available for the accommodation of guests for reward forat least 9 months in every year.

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No national event-specific STR laws exist, but hosts should monitor tourism announcements and adjust availability and pricing accordingly.

Yes. Operating without a license or in breach of STR regulations may result in fines of up to BBD $10,000 and/or imprisonment. Continued violations incur daily penalties.