This guidance note provides a comprehensive overview of the Qualified Domestic Minimum Top‑up Tax (QDMTT) safe harbour regime introduced by the Barbados Revenue Authority to implement the OECD Pillar Two global minimum tax framework. It explains that the safe harbour allows multinational groups to apply a simplified calculation of the top‑up tax on low‑taxed income earned in Barbados, thereby reducing administrative complexity. Eligibility criteria include a minimum effective tax rate threshold, the existence of a qualifying tax base, and adherence to documentation requirements. The note details the calculation steps: identifying the top‑up taxable income, applying the safe harbour multiplier, and determining the amount payable. It also outlines the reporting obligations, including the need to file an annual QDMTT return and retain supporting evidence for audit purposes. The Authority emphasizes that while the safe harbour offers relief from full Pillar Two computations, taxpayers must still ensure compliance with other domestic tax provisions. The document concludes with a FAQ section addressing common concerns such as interaction with existing tax incentives, the impact on transfer pricing documentation, and procedures for requesting clarifications or extensions.