Top income tax
None
None system
Corporate tax
None
VAT
10.0%
standard rate
Tax residency
—
Bahamas tax profile
Data year: 2025
- Tax system
- None No personal income tax, corporate income tax, capital gains tax, or withholding tax. Revenue from VAT, customs duties, and stamp duty.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- No Corporate Tax
- VAT
- 10.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 4.7%
- Social security (employer)
- 6.7%
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- --
Tax residency
- Residency rules
- No income tax so residency has limited tax implications. Permanent residence available via investment.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 07-01 – 06-30
Sources
- PwC Bahamas (accessed Mar 23, 2026) No income tax, VAT 10%