BS

Bahamas tax residency rules

Threshold: 90 days · Day Count · Calendar year (Jan 1 – Dec 31)

Rules tracked by Tax Days

  • 90-Day Rule

    Type
    Day Count
    Threshold
    90 days
    Period
    Calendar year (Jan 1 – Dec 31)

    Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.

    The Bahamas has no income tax. 90+ days per year is required for permanent residency purposes.

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