Tax Residence in a Country With No Income Tax: What the Statute Book Does and Does Not Contain
There is no income tax in The Bahamas and therefore no test for being resident for income tax purposes - no day count, no permanent-home rule, no centre-of-interests test, because there is nothing for such a test to switch on. The proof is a closed list the publisher prints: Title XLV of the Table of Principal Legislation by Title is headed Revenue and contains thirteen chapters - Stamp, Value Added Tax, Spirits and Beer Manufacture, Real Property Tax, Auction, Animal Protection and Control, Passenger Tax, and four marked Repealed. There is no Income Tax chapter, and the alphabetical list runs from Immigration to Industrial Property with nothing between. What exists instead is a set of taxes that attach to things rather than to people: value added tax at a standard rate of ten per cent, business licence tax charged on turnover with no deduction of any kind and expressly reaching the gross amounts receivable as compensation for personal services, real property tax, stamp duty, and compulsory national insurance contributions for everyone employed or self-employed here. Residence does carry legal weight in two places: the National Health Insurance Act defines ordinary residence as six months, and the Automatic Exchange of Financial Account Information Act makes a bank ask where you are resident for tax purposes - a question about somewhere else.
At a glance
- Personal income tax
- None
- Capital gains tax, inheritance tax, wealth tax
- None in the Revenue title of the statute book
- Statutory test of tax residence for individuals
- None
- Value added tax
- A standard rate of ten per cent
Section 6(1)(b) of the Value Added Tax Act as reprinted at 1 July 2024.
- Business licence tax
- Charged on turnover, with no deductions whatsoever
Section 32(1) of the Business Licence Act, 2023. Turnover expressly includes the gross amounts receivable as compensation for personal services.
- Real property tax on undeveloped land held by a non-Bahamian
- Seven per cent a year of market value, after two years
Real Property Tax Act section 3(5), which applies where the owner is a non-Bahamian within the meaning of the International Persons Landholding Act and the land remains undeveloped.
- National insurance
- Compulsory for every employed and self-employed person above the upper limit of compulsory school age
Sections 12 and 13 of the National Insurance Act. The Act attaches no nationality or residence condition.
- What a bank asks about residence
- A self-certification of your residence for tax purposes, for reporting to other jurisdictions
Common Reporting Standard due diligence under the Automatic Exchange of Financial Account Information Act, 2016.
- Domestic minimum top-up tax
- Charged on entities of in-scope multinational groups, from fiscal years beginning after 31 December 2023
The Domestic Minimum Top-Up Tax Act, 2024. It creates no liability for an individual and no test of personal residence.
Requirements
- No income tax return, because there is no income tax
- National insurance contributions, compulsory for every employed and self-employed person above compulsory school age
- A business licence, and business licence tax on turnover, for anyone carrying on business in or from within The Bahamas
- Value added tax at ten per cent on taxable supplies, once turnover passes the registration threshold
- Real property tax on land owned here, at seven per cent a year on undeveloped land held by a non-Bahamian for more than two years
- A self-certification of your tax residence elsewhere, when you open a financial account
In detail
The negative, and the document that proves it
Saying a country has no income tax is easy and worth nothing unless you can show which list it is missing from. The Law Reform and Revision Commission publishes, as part of the Supplementary Volume to the Revised Edition, a Table of Principal Legislation by Title that groups every chapter of the statute book under forty-nine subject headings. Title XLV is Revenue. It contains Stamp and the Stamp (First Home Exemption) Act, Value Added Tax, Spirits and Beer Manufacture, Real Property Tax and its waiver Act, Auction, Animal Protection and Control, Passenger Tax, and four entries printed simply as Repealed. That is the whole of the revenue law of The Bahamas as the revised edition organises it. The companion Alphabetical List of Principal Legislation runs from Chapter 191, Immigration, to Chapter 324, Industrial Property, with nothing between them, which is where an Income Tax Act would sit. Both documents carry LRO 1/2017, the publisher's state of the law at 31 December 2016, so each was checked against the Commission's point-in-time index of Acts in force at 6 October 2026; no income tax Act has appeared since.
So what does residence mean here
It means three unrelated things, none of them about income. For national insurance it means nothing at all: sections 12 and 13 of the National Insurance Act insure every employed and self-employed person above compulsory school age, with no nationality or residence qualification, so a work permit holder contributes from the first day. For health cover it means six months: the National Health Insurance Act, 2025 defines a person as ordinarily resident if The Bahamas is home for them for not less than six months before the application for registration, and that is a registration test, not a tax one. For a bank it means somewhere else: the Common Reporting Standard, enacted as the Schedule to the Automatic Exchange of Financial Account Information Act, 2016, requires a financial institution to obtain from every new individual account holder a self-certification of their residence or residences for tax purposes, and to report the account to each jurisdiction identified. A person living in Nassau answers that question by naming the country that would tax them, and for many the honest answer is none.
A tax residence certificate, and what it could rest on
The Common Reporting Standard's own definition of Documentary Evidence begins with a certificate of residence issued by an authorised government body of the jurisdiction in which the payee claims to be a resident. We did not find any Bahamian instrument that provides for the issue of such a certificate, and the statute book contains no tax administration with jurisdiction over a person's income. The Department of Inland Revenue administers value added tax, business licence tax and real property tax, each of which attaches to a supply, a business or a parcel of land rather than to a person's residence. A document asserting Bahamian tax residence, if one is issued, therefore rests on something other than a liability to Bahamian tax - an immigration status, a national insurance registration, an address - and a reader should ask which, because a foreign revenue authority will.
What is taxed instead
Value added tax is charged at a standard rate of ten per cent. Business licence tax is charged on turnover, which section 32 of the Business Licence Act, 2023 defines as total revenues in money and money's worth accruing from business activities in or from within The Bahamas without any deduction for the cost of goods, materials, services, labour, taxes, royalties, interest or any other deductions whatsoever - and expressly includes the gross amounts receivable as compensation for personal services. A business under $100,000 of turnover pays nothing; between $100,000 and $500,000 it pays half a per cent of turnover; above $5 million, 1.25 per cent. Real property tax falls on land, with a penal rate of seven per cent a year on undeveloped land held by a non-Bahamian for more than two years. National insurance contributions are compulsory. There is also a Domestic Minimum Top-Up Tax Act, 2024, which is the first Bahamian statute to measure anything by profit; it applies to large multinational groups and we could not read it, so nothing here rests on it.
Country-level policy
Every citation on these pages goes to laws.bahamas.gov.bs, and the question of what that site is has a statutory answer. The Law Reform and Revision Act, 2023, in force since 1 May 2023, repealed and replaced the 1975 Act of the same name. Under it the Law Reform and Revision Commissioner maintains an electronic database of the existing revised edition with amendments incorporated, and that database, made available electronically through the medium of a national information structure, shall be deemed to be an official version of the law. The Attorney-General, not the Minister, now authorises pages into the edition by Law Revision Order and appoints the day a revised edition comes into operation; and under section 28 the Government Printer may, at the Commissioner's request and with the Attorney-General's approval, print a reprint of any Act with its amendments incorporated, which is deemed an authentic copy as at the date of printing. The practical consequences are three. The chapters are the 2000 Revised Edition as the publisher says it stood at 31 December 2016, so every amendment since sits in a separate Act. Pages inside one chapter can carry different Law Revision Orders, and some are still at the original service of 2001. And the site itself says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street - a disclaimer flatly narrower than the statute that deems the database official.
Exceptions by origin
No exceptions recorded
Nothing we have read treats any nationality differently for this topic. The rule above applies to everyone.
What the law says
«Revenue 369H. Stamp (First Home Exemption) 370. Stamp 370A. Value Added Tax 371. Repealed 372. Repealed 373. Spirits and Beer Manufacture 374. Repealed 375. Real Property Tax 375A. Real Property Tax (Waiver of Tax) 376. Auction 377. Repealed 378. Animal Protection and Control 379. Passenger Tax»The complete Revenue title of the Revised Edition, printed as one run. Four of its thirteen entries are chapters that have been repealed and are shown as such. There is no income tax chapter here or anywhere else in the table.
Read it at the sourceAbout this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
«total
revenues in money and money's worth accruing to a person from his business
activities in or from within The Bahamas during the year of assessment, without
any deductions»The sentence continues: on account of the cost of property sold, the cost of materials used, the cost of services used, labor costs, taxes, royalties paid in cash or in kind or otherwise, interest or discount paid or any other deductions whatsoever. This is the nearest thing in Bahamian law to a tax on earnings, and it is a tax on gross receipts.
Read it at the sourceAbout this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
«the gross amounts receivable as compensation for personal services»One of the heads of turnover. A self-employed person pays on what they receive, not on what they keep.
Read it at the sourceAbout this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
«a standard rate of ten per cent»Quoted from the reprint of the Act as at 1 July 2024, printed under the authority of the Law Reform and Revision Act, 2023. The rate is followed by a footnote marker in the publisher's text.
Read it at the sourceAbout this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
«the rate of tax shall be seven per
centum per annum of the market value of the property if
the property is owned by a non-Bahamian»Known to be out of date. The chapters on this site are the 2000 Revised Edition as the publisher states it stood at 31 December 2016; Acts amending them since are published separately and are not folded in. The page the quotation sits on carries its own Law Revision Order, printed in the Act's own list of authorised pages.
The sentence continues: within the meaning of the International Persons Landholding Act and the property remains undeveloped and two years have elapsed since the coming into operation of this subsection or the non-Bahamian became the holder of the property, whichever is the later event.
Read it at the sourceAbout this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
«every person who on or after the appointed day
is above the upper limit of compulsory school
age»Known to be out of date. The chapters on this site are the 2000 Revised Edition as the publisher states it stood at 31 December 2016; Acts amending them since are published separately and are not folded in. The page the quotation sits on carries its own Law Revision Order, printed in the Act's own list of authorised pages.
The paragraph continues: and is either (i) an employed person; or (ii) a self employed person, shall be insured under this Act. No nationality or residence qualification appears in it.
Read it at the sourceAbout this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
«the Reporting Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Financial Institution to determine the Account Holder's residence(s) for tax purposes»The only place in Bahamian law where an individual's tax residence has to be established, and the question it asks is about other jurisdictions. The Bahamas is not itself a Reportable Jurisdiction for this purpose because the concept requires a jurisdiction to which information is owed.
Read it at the sourceAbout this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
«a certificate of residence issued by an authorised government body»The definition of Documentary Evidence. The sentence continues: (for example, a government or agency thereof, or a municipality) of the jurisdiction in which the payee claims to be a resident. This is the form of words a Bahamian tax residence certificate would have to answer to, and we found no Bahamian instrument providing for one.
Read it at the sourceAbout this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
«its Constituent Entities located in The Bahamas is jointly and severally
liable to pay a tax, to be known as a domestic minimum top-up tax»The clause opens: If an MNE Group is within the scope of the GloBE Model Rules, each of - and closes: to The Bahamas for each Fiscal Year. The gazette prints this page over a second layer carrying the Act's long title, so the quotation is taken from the one span of the column that no other layer crosses.
Read it at the sourceAbout this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
Practical notes
No figure here comes from commentary. The absence of an income tax is read off two published closed lists; every tax that does exist is quoted from its own Act.
The Exchange Control Regulations Act, Chapter 360, has been read and contains no resident and non-resident line of its own. It is an enabling Act of five sections; the line is drawn by the Finance Regulations made under it, which we have not read. A reader moving money should not assume exchange control is a dead letter, and should not look for it in the Chapter.
The Domestic Minimum Top-Up Tax Act, 2024 has been read. It confirms rather than disturbs the answer here: the tax is charged on Constituent Entities of multinational enterprise groups within the scope of the OECD GloBE Model Rules, and nothing in it reaches an individual. Its only test of residence is for entities - incorporated, created or organised in The Bahamas, or effectively managed here - and it is a test for the Act's own purposes, not a general one.
This record rests on the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, both published in the Supplementary Volume to the Revised Edition; on the Business Licence Act, 2023 as reprinted at 1 July 2024; on the Value Added Tax Act as reprinted at 1 July 2024; on the Real Property Tax Act Chapter 375; on the National Insurance Act Chapter 350; on the National Health Insurance Act, 2025; and on the Automatic Exchange of Financial Account Information Act, 2016 and its Schedule.
- consolidatesTable of Principal Legislation by Title (Supplementary Volume to the Revised Edition)
Laws of The Bahamas On-line (Law Reform and Revision Commission) · consolidated to 2016-12-31
About this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
- consolidatesAlphabetical List of Principal Legislation (Supplementary Volume to the Revised Edition)
Laws of The Bahamas On-line (Law Reform and Revision Commission) · consolidated to 2016-12-31
About this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
- consolidatesBusiness Licence Act, 2023 (Reprint)
Laws of The Bahamas On-line (Law Reform and Revision Commission) · consolidated to 2024-07-01
About this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
- consolidatesValue Added Tax Act (Reprint)
Laws of The Bahamas On-line (Law Reform and Revision Commission) · consolidated to 2024-07-01
About this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
- consolidatesReal Property Tax Act, Chapter 375 of the Statute Law of The Bahamas
Laws of The Bahamas On-line (Law Reform and Revision Commission) · consolidated to 2016-12-31
Known to be out of date. The chapters on this site are the 2000 Revised Edition as the publisher states it stood at 31 December 2016; Acts amending them since are published separately and are not folded in. The page the quotation sits on carries its own Law Revision Order, printed in the Act's own list of authorised pages.
About this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
- consolidatesNational Insurance Act, Chapter 350 of the Statute Law of The Bahamas
Laws of The Bahamas On-line (Law Reform and Revision Commission) · consolidated to 2016-12-31
Known to be out of date. The chapters on this site are the 2000 Revised Edition as the publisher states it stood at 31 December 2016; Acts amending them since are published separately and are not folded in. The page the quotation sits on carries its own Law Revision Order, printed in the Act's own list of authorised pages.
About this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
- consolidatesAutomatic Exchange of Financial Account Information Act, 2016
Laws of The Bahamas On-line (Law Reform and Revision Commission)
About this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
- consolidatesTable of Principal Legislation by Title, Title XLIV Finance
Laws of The Bahamas On-line (Law Reform and Revision Commission) · consolidated to 2016-12-31
About this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
- consolidatesDomestic Minimum Top-Up Tax Act, 2024 (No. 58 of 2024)
Laws of The Bahamas On-line (Law Reform and Revision Commission)
About this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source
- consolidatesExchange Control Regulations Act, Chapter 360 of the Statute Law of The Bahamas
Laws of The Bahamas On-line (Law Reform and Revision Commission) · consolidated to 2001
Known to be out of date. Every page of this Chapter is marked Original Service 2001, so it stands at the publisher's 2001 state rather than at the 2016 cut-off most of the statute book carries. Its latest amending Act shown in the margin is 5 of 1987.
About this source
The statute book of The Bahamas, managed by the Law Reform and Revision Commission and official by statute rather than by courtesy: section 12(2) of the Law Reform and Revision Act, 2023 provides that a database the Commissioner maintains and makes available electronically through the medium of a national information structure shall be deemed to be an official version of the law, and section 18(2)(c) says the same of an electronic revised edition. It carries the 2000 Revised Edition of the Statute Law and Subsidiary Legislation as in force at 31 December 2016, every principal and amending Act and statutory instrument made since, Acts not yet in force, Bills tabled since October 2023, and the Official Gazettes since January 2021. The Supplementary Volume holds the Table of Principal Legislation by Title and the Alphabetical List of Principal Legislation, which are the only published closed lists of what the statute book contains. It supports a point-in-time query, so what was in force on a given date can be asked rather than guessed. Pages authorised by the 2017 Law Revision Order, 2023 were prepared by The Regional Law Revision Center, Inc., in Anguilla.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its chapters stop at 31 December 2016: every amendment since sits in a separate Act and is not folded in. The Immigration Act Chapter 191 has been amended six times since the cut-off, including the Act that created the economic permanent residence certificate and the Act that put a figure of one million dollars in it, and none of that is visible in the Chapter. The cut-off is also per page rather than per Act - every page bears the Law Revision Order that authorised it, and one chapter routinely mixes LRO 1/2017, LRO 1/2010 and pages still at the original service of 2001. The Immigration Act has six such bands; the section setting the eight-month visitor ceiling is on an Original Service page. The Bahamas Nationality Act and the Caribbean Community Act are at the original service throughout, which is why the oath of allegiance there still names Queen Elizabeth the Second. It must not be cited for whether an Act is in force: it serves Chapter 3, the Law Reform and Revision Act 1975, with nothing on its face to say that section 33 of the 2023 Act repealed it, though its own in-force index no longer lists it. Its own About page says the authoritative texts are in the Official Gazettes, which can be bought on Bay Street, which is a narrower claim than the statute makes for the site. And it must never be relied on for reachability: a content delivery network in front of it answers part of its traffic with a 192-character bot-challenge page headed "Checking the site connection security", which no failure marker catches and which is stored carrying the real document's HTTP validators, so the pipeline then reports the source unmoved and never re-reads it. On 6 October 2026 that happened to the consolidated Immigration (Fees) Regulations, the Exchange Control Regulations Act and the Domestic Minimum Top-Up Tax Act, 2024. A direct or PDF fetch answers 403 to the user agent the fetcher sends and 200 to any other, so a re-read needs a different user agent as well as a flag that bypasses the validator check. And one of its files cannot be read at all: the Tariff Act, 2023 is an 83 MB PDF whose font maps no glyph for w, h, g, j, k, q, z or most capitals, so it extracts into 658,900 characters of text with the letters missing and a tariff schedule with no codes and no rates in it. That is the Act carrying every rate of customs duty and the baggage exemption the Customs Management Act refers to and does not define.
We re-read it every 90 days. More about this source