Barbados Provides Effective Extension for Corporation Top-Up Tax and GloBE Information Returns with Penalty and Interest Waiver

The Barbados Revenue Authority (BRA) has issued Guidance Note OGC No. 9/2026, dated 29 June 2026, announcing an effective extension of the deadline for Filing Corporation Top-Up Tax Notifications and GloBE Information Returns (GIRs) for the year ended 31 December 2024, as well as the payment of top-up tax. Originally due by 30 June 2026, a penalty and interest waiver is provided if filings and payments are completed by 31 July 2026. For more information, click the following link for the BRA …