Caribbean & Atlantic · North Atlantic

Bermuda

A no-income-tax, blue-chip reinsurance jurisdiction two hours from New York — with residency for USD 2.5m and, deliberately, almost no path to anything permanent.

Last verified July 2026188 visa-free destinations

Tax position

Income tax (top)
none — no personal income tax. Employment income bears payroll tax, of which the employee portion is progressive and reaches roughly 12.5% at the top band; investment income bears no tax at all.
Capital gains
none
Wealth tax
none
Inheritance tax
none (stamp duty applies on estates of Bermuda property)
Special regime
none for individuals. A 15% corporate income tax applies from 1 January 2025 to multinational groups with EUR 750m+ revenue, under OECD Pillar Two.
Territorial
Yes — foreign-source income generally outside scope
CFC rules
No
Exit tax
No
CRS
Participating

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