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Bermuda: Offshore Legal and Tax Regimes

Tax Treatment of Offshore Operations

In Bermuda there is no income or corporation tax, no capital gains tax, no VAT or sales tax, and no withholding tax. Companies and partnerships pay annual fees to the Government depending on their nature and capitalisation. There are also some employee-related taxes which apply to all employers, payroll tax and social and health insurance contributions. These payments are described in Domestic Corporate Taxation.



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