The Bahamas is an archipelagic state within the Lucayan Archipelago. It consists of more than 700 islands, cays, and islets in the Atlantic Ocean, and is located north of Cuba and Hispaniola (Haiti and the Dominican Republic), northwest of the Turks and Caicos Islands, southeast of the United States state of Florida, and east of the Florida Keys. The capital is Nassau on the island of New Providence. The designation of “the Bahamas” can refer either to the country or to the larger island chain that it shares with the Turks and Caicos Islands.

Capital: Nassau

Currency: Bahamian dollar

Timezone: UTC-5 (DST: UTC-4)

Corporate tax rate: 0%

Personal tax rate: 0%

Capital gains tax: 0%

VAT: 7.5%

Tax residence: 183 days rule for citizens. Non-citizens can either buy tax residency or gain residence by acquiring property.

CFC Rules: No

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