The Bahamas has no general income tax for individuals or companies. The Bahamas has no Controlled Foreign Company regime, consistent with the absence of an underlying income tax base.
Not applicable given the absence of an income tax system; Bahamian business license fees and other levies follow their own separate administrative calendars.
0% - the Bahamas has no corporate income tax.
0% - the Bahamas has no personal income tax.
10% standard rate.
The Bahamas imposes no personal income tax, no capital gains tax, no inheritance tax, and no wealth tax on individuals - so "residency" has limited direct-tax significance for individuals in the way it does elsewhere; it matters primarily for immigration status, economic substance compliance, and treaty/CRS reporting purposes. A commonly cited practical threshold is at least 90 days present in the Bahamas in a calendar year combined with no more than 183 days in any other single country, though this is an immigration-program-linked guideline rather than a domestic income tax residency test (since there's no personal income tax base to apply it to). A company is resident if incorporated, created, or organized in the Bahamas.
Not applicable given the absence of a corporate income tax system; other Bahamian levies (business license fees, real property tax) operate under their own separate rules rather than a permanent-establishment concept.
The Bahamas has no CFC regime or equivalent - confirmed by both GSL's tax summary and the Legal 500 Bahamas tax guide.
The Bahamas has no thin capitalization rules and no specific transfer pricing methods approved in legislation; there is also no general anti-avoidance rule, though anti-avoidance provisions exist scattered within specific tax legislation and are not commonly litigated.
Not applicable given the absence of an income tax system.
No foreign bank account or foreign financial asset reporting regime exists requiring residents to separately disclose foreign accounts - consistent with the absence of an income tax system generally, there is no annual tax return through which such disclosure would occur.
Not applicable given the absence of an income tax system.
Not applicable given the absence of a domestic income tax against which foreign tax could be credited.
The Bahamas has no comprehensive income tax treaty with the United States. Sources disagree on whether the Bahamas has any comprehensive double tax treaty at all: one specialist tax reference states the Bahamas has zero DTTs given it levies no direct taxes, while another cites a single treaty with the UK; this page does not resolve that conflict and flags it rather than picking a side without a primary-source confirmation. What is clearly and consistently documented is the Bahamas's network of 33 Tax Information Exchange Agreements (TIEAs), including with the US, UK, Canada, Germany, France, Japan, and most of the rest of the OECD - TIEAs are narrower information-exchange instruments and do not themselves provide double-tax relief. The Bahamas imposes no withholding tax on dividends, interest, or royalties regardless of treaty status, so the absence or ambiguity of a comprehensive DTT does not increase withholding costs the way it would in a jurisdiction with domestic withholding taxes. Since 2024, the Bahamas has applied a 15% Pillar Two top-up tax targeting qualifying large multinational enterprise groups.