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.