Upward onward: Bajan excellence 2030

Summary of highlights 2023/24 Budget selected highlights 01 Extension of the excise tax and VAT holiday on the purchase of green vehicles by an additional two years until 31 March 2026 02 Personal allowance for pensioners increased from $40,000 to $45,000 from income year 2023 03 Introduction of transfer pricing legislation in the coming financial year 04 Global Minimum Corporate Tax 05 Customs to initiate re-registration of the warehouse and duty-free shopping sector on a rolling 3-year cycle 06 New requirements for entities benefiting from concessions under any legislation 07 Introduction of dedicated incentive regime for film production PwC | 2023/24 Budget review | Barbados 8

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