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Article 6

U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Income from Real Property (Immovable Property)

  1. Income derived by a resident of a Contracting State from real property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

  2. The term "real property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated.

  3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of real property.

  4. The provisions of paragraphs 1 and 3 shall also apply to the income from real property of an enterprise and to income from real property used for the performance of independent personal services.

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▸Contents — U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf
U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf

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