Bahamas: Domestic Corporate Taxation
In the Bahamas there are no taxes on profits, dividends or income; there is no capital gains tax, no withholding tax and no sales tax. The taxes impinging on companies are business license fees, stamp duty, property taxes and import duty. Most offshore or non-resident entities are exempt from business license fees and many are exempt from stamp duty. Corporate entities pay incorporation or registration fees to the Government: see Types of Company and Offshore Legal and Tax Regimes for details of annual fees payable depending on status.