Individual - Residence

Last reviewed - 28 February 2024

An individual becomes resident by spending more than 182 days, in the aggregate, in Barbados in an income (calendar) year or by being ordinarily resident in Barbados in the relevant income year. An individual is considered to be ordinarily resident if they have permanent accommodation available for personal use in Barbados and give notice to the Revenue Commissioner of intent to reside in Barbados for a period of at least two consecutive income years. In calculating the number of days, the days of departure and arrival are included. Domicile is a question of intention, and long-term residence does not necessarily determine domicile.