About Bahamas's Tax System

Bahamas, located in North America, offers a territorial tax system. Under a territorial tax system, only income earned within the country's borders is subject to taxation, making it an attractive destination for international entrepreneurs and digital nomads.

With a corporate tax rate of 0% and a top personal income tax rate of 0%,Bahamas ranks among the more tax-friendly jurisdictionsin our World Tax Index with an overall score of 80/100.

Tax Information

Corporate Tax

No corporate income tax, but a 15% corporate income tax applies for large multinationals under Pillar 2.

Personal Income Tax

Territorial

No personal income tax.

Economic & Investment Climate

Tax Stability7/10

Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.

Tax Sovereignty9/10

Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.

Economic Stability6/10

A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.

Investment Health6/10

Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.

Corruption Perception6/10

Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.

Special Tax Regimes9/10

Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.