Bahamas: Offshore Legal and Tax Regimes
Taxation of Foreign Employers of Offshore Operations
This section refers to the taxation of foreign employees in the Bahamas. See Domestic Personal Taxation for the general principles of individual taxation in the Bahamas, which also apply to the resident employees of non-resident entities. There are in fact no personal taxes as such in the Bahamas, and there is no distinction between the employees of resident or non-resident operations.