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Bahamas Capital Gains Tax Guide 2026

The Bahamas has no capital gains tax (CGT). Individuals and companies can dispose of assets — including real estate, shares, bonds, businesses, and cryptocurrencies — without any tax liability on the gains. The absence of CGT is one of the most compelling reasons for investors and entrepreneurs to establish residency or hold assets in the Bahamas. There is no distinction between short-term and long-term gains, and no deemed disposal rules for death or emigration.

Overview — Zero Capital Gains Tax

The Bahamas does not impose any tax on capital gains. This means that any profit realised from the sale or disposal of assets is entirely tax-free. There is no legislation providing for CGT, and the government has consistently maintained that it will not introduce such a tax. The absence of CGT applies to all types of assets: real property (land and buildings), shares and securities, private business interests, cryptocurrency and digital assets, intellectual property, collectibles (art, antiques, precious metals), and any other capital asset. The Bahamas has no deemed disposal on death, no exit tax on emigration, and no depreciation recapture rules.

Property Disposals — No CGT, but Stamp Duty Applies

While there is no CGT on property disposals, the transfer of real estate in the Bahamas is subject to stamp duty. Stamp duty on property transfers is payable by the purchaser at sliding scale rates:

  • 2% — on the first BSD 100,000 of property value
  • 4% — on the next BSD 100,000 (BSD 100,001–200,000)
  • 6% — on the next BSD 100,000 (BSD 200,001–300,000)
  • 8% — on the next BSD 100,000 (BSD 300,001–400,000)
  • 10% — on the value exceeding BSD 400,000

Stamp duty is a transaction cost, not a tax on gains. It applies regardless of whether the property was sold at a gain, a loss, or break-even. For commercial property, a higher rate may apply. First-time homebuyers may qualify for reduced rates on properties up to BSD 300,000.

Share & Business Disposals

Gains from the disposal of shares in Bahamian companies (whether listed or unlisted) are entirely free of CGT. There is no taxation on the sale of a business, whether structured as a share sale or asset sale. Share transfers are subject to a nominal stamp duty of BSD 10–20 per transfer (for physical certificates). For electronic share transfers, stamp duty is typically BSD 10. The absence of CGT on share disposals makes the Bahamas an attractive jurisdiction for holding companies, investment funds, and private equity structures. There is no withholding tax on the proceeds of sale paid to non-residents.

International Considerations

Although the Bahamas does not tax capital gains, investors who are tax residents of other countries may still be subject to CGT in their home country on worldwide gains. For example, a US citizen living in the Bahamas remains subject to US capital gains tax. Similarly, UK residents moving to the Bahamas may be subject to UK CGT on disposals during the period of temporary non-residence. However, for investors who are fully tax-resident in the Bahamas (and not citizens of a country with citizenship-based taxation), the gains are completely tax-free. The Bahamas does not have exchange of information agreements specifically for CGT purposes, but does exchange financial account information under the Common Reporting Standard (CRS).

FAQs

Is there any tax when I sell my house in the Bahamas?

No capital gains tax on the profit. The buyer pays stamp duty (2–10% sliding scale). If you are a non-resident seller, there is no withholding tax on the proceeds.

Do I pay tax on cryptocurrency gains in the Bahamas?

No, crypto gains are not taxed in the Bahamas. There is no specific crypto tax legislation, and no CGT applies to disposals of digital assets.

If I move to the Bahamas, do I escape CGT in my home country?

It depends on your home country's tax rules. Some countries have exit taxes or deemed disposal on emigration. US citizens remain subject to US CGT regardless of residence. Consult a cross-border tax advisor.

Disclaimer

This guide provides general information about capital gains taxation in the Bahamas for the 2026 tax year. Tax laws may change. Always consult with a qualified Bahamian tax advisor or legal professional for advice specific to your situation. InvestmentKit does not provide tax advice.

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