Bahamas

Tax residency in Bahamas is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: exempt. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

No personal income tax, capital gains tax, wealth tax, or inheritance tax. Extended Access Travel Stay (EATS) program for digital nomads. High-value residence by investment available.

The standard corporate income tax rate is 0%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Banking access in Bahamas is attainable but may require more documentation and time than in simpler jurisdictions. Internet connectivity is generally good, with consistent broadband availability in business districts and main population centres.

Bahamas is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Bahamas ranks highest for High Net Worth Individual and Founder / Entrepreneur. It offers a strong proposition for high net worth individual (score: 78/100). It offers a strong proposition for founder / entrepreneur (score: 77/100).