The Barbados Revenue Authority (BRA) published Guidance Note OGC No. 1/2026 on 11 February 2026, providing information on the qualifying entity notification required for the domestic top-up tax and the administrative extension of the notification deadline. The top-up tax rules apply in Barbados for fiscal years beginning on or after 1 January 2024, with a notification required within 12 months after the end of the first fiscal year in which an entity is a qualifying entity for the purpose of…