BS · N 25°05′ · W 77°20′

Bahamas

A Bahamas IBC is commonly used for cross-border holdings, international trade, and services. It has no corporate income tax, but requires a local licensed agent and compliance with economic-substance and transparency rules.

BS

A Caribbean platform for international holdings.

International Business Company (IBC)

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01Key facts · 关键信息

Key points on one page.

Tax
No corporate income tax; a 15% domestic minimum top-up tax can apply to in-scope large MNE groups
Shareholders and directors
Min. 1 shareholder and 1 director; directors may be individuals or bodies corporate, with no local-resident director requirement
Share capital
No statutory minimum authorised or paid-in capital
Local requirements
Bahamas registered office and licensed registered agent required; local or regulated business needs approval or licences
Annual maintenance
Generally no annual audit or corporate income-tax return; pay annual fee and report economic substance within 9 months of FYE
Incorporation timeline
Approx. 48 hours for regular registry processing once documents and due diligence are complete; complex cases take longer
Public disclosure
Director and officer register is filed publicly; shareholder and beneficial-owner information is not public

Facts last checked · 2026-10-23

This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.

References (5)›
  1. 01Registrar General’s Department — Incorporation of an International Business Company
  2. 02PwC Worldwide Tax Summaries — Bahamas corporate income taxes
  3. 03Ministry of Finance — CESRA Guidelines v1.1
  4. 04Chambers Doing Business In 2026 — Bahamas
  5. 05Bahamas Laws Online — alphabetical legislation index

02 · Advantages

Why Bahamas

  • 01No corporate income tax, while large MNE groups must assess minimum-tax exposure
  • 02One shareholder and one director are sufficient; no minimum capital
  • 03Licensed providers can file online; regular registry processing is about 48 hours
Best forCross-border holding structuresInternational trade and servicesFamily asset holding

03 · Requirements

Formation requirements

  • Incorporate through a licensed financial and corporate service provider, filing constitutional documents and compliance certification
  • Provide due-diligence information for shareholders, directors, and ultimate beneficial owners
  • Confirm investment approval and licences before local operations, landholding, or regulated activities

04 · Compliance

Annual compliance

  • Pay annual government fees and retain a registered office and licensed registered agent
  • Complete the economic-substance report within 9 months after each financial year-end
  • Keep director, officer, shareholder, and beneficial-owner records current; nominee directors are prohibited

After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.

Consult · 预约顾问

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