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.
Bahamas tax residency, FAQ
How many days can I spend in Bahamas before becoming a tax resident?
Generally, spending more than 90 days in Bahamas during a calendar year can make you a tax resident. The Bahamas has no income tax. 90+ days per year is required for permanent residency purposes.
How does Bahamas count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Bahamas use?
Bahamas measures residency over calendar year (jan 1 – dec 31).
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