Bahamas

BS BSD$ English
Pros
Absence of personal income, corporate, capital gains, and inheritance taxes for residents.
Strategic proximity to North American markets combined with a robust offshore financial services framework.
High degree of personal freedom and a desirable tropical lifestyle for international entrepreneurs.
Cons
Elevated operational costs driven by expensive utility services and heavy reliance on imported goods.
Bureaucratic inefficiencies and slow administrative processes within government departments and licensing agencies.
Persistent security concerns regarding violent crime rates in specific urban neighborhoods of Nassau.

Long story short: In the Bahamas, the state will never touch a cent of your income, capital gains or company profits: zero tax, full stop.

The catch: opening a bank account or getting your business license takes months, and without the right local connections you get sent in circles. Cost of living in Nassau stings hard, everything's imported and taxed on the way in.

Other than that: Lyford Cay and Old Fort Bay stay calm and safe, the conch and fresh fish are excellent, the turquoise beaches are worth the trip, and power cuts remain common even in the nicer neighborhoods.

VERYLOW TAX 9.1/10 HOLDING 6.1/10 DIVIDENDPIPELINE 7.2/10 CRYPTOHAVEN 7.7/10 PRIVACYGRADE 2/10

Will your income be taxed?

Long story short: NO.
Bahamas doesn't tax personal income, and nobody comes sniffing around when you settle in. No withholding, no tax return, no centre-of-vital-interests trap waiting to snap shut.

Earn what you want: the taxman here simply doesn't know your name.

01.1 Income tax
Personal income tax
0%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesflat rate
01.2 Tax residence test
183-day rule
does not exist here
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
does not exist here
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: NO.
Bahamas keeps its hands off what you hold. No capital gains tax, no annual wealth grab, no inheritance regime.

Your portfolio compounds in peace and leaves the way it came in; nobody's standing at the door with their palm out.

02.1 Investment income
Capital gains
0%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
0%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
0%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesflat
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
ZERO TAX
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 0% · The Bahamas has no personal income tax, capital gains tax, or corporate tax. Digital assets are regulated under the DARE Act 2024, but individual gains from trading, mining, or staking are not subject to taxation.
Crypto-to-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: YES.
Corporate tax in Bahamas sits at a low 15%, with no criminal liability for misuse of corporate assets and non-public registries.

Cheap to run, discreet about who owns what, and no prosecutor breathing down your neck. A clean place to operate.

03.1 Rates
Corporate tax
0 → 15%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 868,933,500exempt
868,933,500 +15%
VAT standard rate
10%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires2 distinct tiers in force
5%10%
Food & drink
5%
food
Health
5%
pharma
5%
medical dev.
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · The Bahamas follows English Common Law principles where the 'Misuse of Corporate Assets' (Abus de Biens Sociaux) does not exist as a specific criminal offense. While a company is a separate legal entity, the use of company funds by a sole shareholder-director of a solvent company is typically treated as a civil breach of fiduciary duty under Section 95 of the Companies Act 1992 or as an unauthorized distribution/tax matter. Criminal prosecution for theft or fraud is generally precluded because the 'dishonesty' element is difficult to establish when the sole owner of the entity has consented to the transaction and no creditors are harmed.
Shareholders privacy
PRIVATE
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistrar General's Department
Directors privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistrar General's Department
03.3 Incorporation cost
In this country, the most standard company form is called International Business Company (International Business Company (IBC)). The costs below are for incorporating a company in its simplest form, for reference only.
Government Registration Fee
USD 350
Name Reservation and Stamp Duty
USD 125
Professional Incorporation and First-Year Agent Service
USD 1,775
Total
USD 2,250

A good fit for a holding?

Long story short: NO.
Bahamas has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions
Territorial · individuals
TERRITORIAL
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesterritorial — foreign-source income generally untaxed
Territorial · corporates
TERRITORIAL
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Source et informations complémentairesterritorial principle — foreign-source profits generally exempt
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno minimum threshold · no holding period
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
0%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
0%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
0%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
0
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
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Source et informations complémentairesin negotiation
Tax treaty network
origin · BS 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with BS.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: LITTLE.
Coming and going from Bahamas costs you nothing worth mentioning. Territorial regime (foreign income stays foreign), no exit tax at the door.

You show up with your stuff, you leave with your stuff, plus whatever you earned abroad in between. Borders the way they should all work.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
7 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
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Source et informations complémentairesavailable path to naturalisation
Birth
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Source et informations complémentairesnot available
Descent
1 gen
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Source et informations complémentairesavailable path to naturalisation
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: YES, CLOSELY.
Yes, your money is watched here. Bahamas signed every major automatic-exchange framework: CRS, FATCA, CARF, MLI, MAAC. Open an account and it gets reported straight to your home tax authority (Americans: FATCA applies, no exceptions).

Corporate registries stay non-public, which saves a thin slice of ownership discretion. But your financial trail is made of glass.

Multilateral reporting frameworks 4/9 active · 4 pending
CRS
2018
CARF
2024
FATCA
2014
MLI
BEPS
MAAC
2018
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: SOMEWHAT.
Bahamas is flagged by a few national tax administrations (drawn from FR/ES/PT/BR) and sits outside the FATF club.

The friction is selective: anti-abuse rules fire on specific corridors, and counterparties ask more questions than usual. Neither the FATF nor the EU has it on their lists, which keeps the damage contained: a nuisance, not a scarlet letter.

Blacklist exposure Listed by 3 authorities
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short:
Not enough data to tell how free you'd actually feel in Bahamas.

08.1 Press freedom
Press freedom · RSF index
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Central bank digital currencyi
Program Status Cross-border Sources
Sand Dollar
The main goals of the Sand Dollar to modernise and streamline the country's financial system, reduce service delivery costs, increase transactional efficiency and improve financial inclusion.
Central Bank of Bahamas
LAUNCHED

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Bahamas. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (3/11), but for an online business this is swimming against the current.

Accept payments 1/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Bahamas. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.