Caribbean & Atlantic
Bahamas: tax at a glance
There is no income, capital gains, wealth or inheritance tax. The state instead runs on a 10% VAT, business-licence fees, customs duties and property tax, plus a 15% top-up tax on large multinationals.
Ways to relocate to Bahamas
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 0%
- Corporate income
- 0%. A 15% Domestic Minimum Top-up Tax applies to MNE groups with EUR 750m+ revenue.
- Capital gains
- None
- VAT
- 10%
- Dividends (WHT)
- None
- Interest (WHT)
- None
- Royalties (WHT)
- None
- Social security (employee)
- 3.9%
- Social security (employer)
- 5.9%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Real property tax up to ~1% for owner-occupied homes, rising to up to 2% for commercial property.
- Other
- A business-licence fee based on turnover, plus VAT and stamp duty on property conveyances.
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Bahamas?
The top marginal personal income tax rate in Bahamas is 0%. No personal income tax.
What is the corporate tax rate in Bahamas?
The headline corporate income tax rate is 0%. A 15% Domestic Minimum Top-up Tax applies to MNE groups with EUR 750m+ revenue..
Does Bahamas tax capital gains?
Capital gains for individuals: None.