GlobalTaxBook

Bahamas tax rates

Caribbean · headline statutory rates, 2025 · Very low tax

In Bahamas, the top statutory personal income tax rate is 0% (no personal income tax) (ranked #96 of 96 countries), the headline corporate income tax rate is 0%, and the standard VAT/GST rate is 10%. Capital gains for individuals are treated as: No capital gains tax. Overall it reads as a very low tax jurisdiction on headline rates — no personal income tax and a low or zero corporate rate. These are statutory top rates, not the effective tax most people pay, and not tax advice — verify with Bahamas's official tax authority.

Source: PwC Worldwide Tax Summaries. Data as of June 2026.

Bahamas tax rates at a glance

TaxBahamas
Top personal income tax rate0% (no personal income tax)
Corporate income tax rate0%
Standard VAT / GST10%
Capital gains (individuals)No capital gains tax
Employee social securityEmployee NIB 3.9%

Source: PwC Worldwide Tax Summaries. Data as of June 2026.

Headline statutory rates (2025), compiled from PwC Worldwide Tax Summaries and cross-checked against OECD / Tax Foundation data. Rates change — confirm with the official tax authority before relying on them. This is not tax advice.

What these Bahamas rates mean

The figures above are headline statutory rates: the top marginal personal income tax rate, the standard (not reduced) VAT/GST rate, and the main corporate rate. Bahamas stands out because it charges no personal income tax on salaries, which is why it appears on lists of low-tax destinations for expats and remote workers. Consumption is taxed through VAT/GST at 10%, usually with reduced rates on essentials. Always layer in social security (Employee NIB 3.9%) and any local taxes for a full picture.

How Bahamas ranks

Ranking among the 96 countries in GlobalTaxBook, highest headline rate = #1. Statutory rates only.
MeasureBahamasRank (1 = highest)
Top personal income tax0% (no personal income tax)#96 of 96
Corporate income tax0%#96 of 96
Standard VAT/GST10%#75 of 87

Countries with a similar tax level to Bahamas

The five countries closest to Bahamas on overall headline tax level:

Bahamas and its nearest peers by headline tax burden. Source: PwC Worldwide Tax Summaries, 2025.
CountryTop income taxCorporate taxVAT/GST
Bahamas (this country)0% (no personal income tax)0%10%
Qatar0% (no personal income tax)10%No personal income tax; no VAT yet
Bahrain0% (no personal income tax)0%10%
United Arab Emirates0% (no personal income tax)9%5%
Kuwait0% (no personal income tax)15%No personal income tax; no VAT yet
Bermuda0% (no personal income tax)15%No personal income tax; 15% corporate tax for large MNEs from 2025

Frequently asked questions

What is the income tax rate in Bahamas?

Bahamas levies no personal income tax on salaries — the top rate is 0%. (Some local, payroll or social-security charges may still apply.) These are headline statutory rates as of 2025; verify with the official tax authority before relying on them.

What is the corporate tax rate in Bahamas?

Bahamas's headline corporate income tax rate is 0%, ranking #96 of 96 by headline corporate rate. Effective rates can differ with incentives, surcharges and local taxes. Verify with the official authority.

Does Bahamas have VAT or sales tax?

Yes — the standard VAT/GST rate in Bahamas is 10% (No income or corporate tax; VAT 10%). Reduced rates often apply to food, medicine and other essentials.

Is Bahamas a high-tax or low-tax country?

On headline statutory rates, Bahamas looks like a very low tax jurisdiction — no personal income tax and a low or zero corporate rate. This is a rough signal from top rates only, not the effective tax an average person or company pays. Tax residency, deductions and treaties change the real picture. Not tax advice.

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Sources & accuracy

Headline rates for Bahamas from PwC Worldwide Tax Summaries, cross-checked with the OECD and Tax Foundation. Data as of June 2026; reflects roughly the 2025 tax year. These are statutory headline rates, not effective rates, and this page is general information, not tax advice — verify with Bahamas's official tax authority and a qualified adviser before acting. See our methodology and disclaimer.

Last updated: 2026-06-20