Caribbean Tax Rates Compared 2026

The Caribbean's no- and low-tax jurisdictions anchor a great deal of cross-border structuring. This compares headline corporate, personal, VAT/GST, capital-gains, and inheritance positions across 4 Caribbean jurisdictions as of 2026 - every figure sourced and linked to its country page.

By Nadia Brennan, International Tax & Relocation EditorVerified against primary sourcesLast verified

As of 2026, this compares 4 Caribbean jurisdictions across corporate, personal, VAT/GST, capital-gains, and inheritance tax. Of these, 4 levy no capital gains tax (Bermuda, British Virgin Islands, Cayman Islands and The Bahamas). Every figure is individually sourced and links to the full country breakdown.

JurisdictionCorporatePersonal (top)VAT / GSTCapital gainsInheritance
Bermuda0%No general corporate income tax; a 15% Corporate Income Tax applies to in-scope multinational groups (revenue >= EUR 750m) from 20250%No personal income tax (a payroll tax applies to employers and employees)NoneNo VAT or sales taxNo CGTNo capital gains taxNoNo inheritance, estate, or gift tax
British Virgin Islands0%No corporate income tax0%No personal income tax; a payroll tax applies (up to 8% employee share on remuneration over USD 10,000/year)NoneNo VAT or sales taxNo CGTNo capital gains taxNoNo inheritance, estate, or gift tax
Cayman Islands0%No corporate income tax0%No personal income taxNoneNo VAT or sales taxNo CGTNo capital gains taxNoNo inheritance, estate, or gift tax
The Bahamas0%No corporate income tax; a domestic minimum top-up tax (DMTT) applies to large multinational groups (revenue >= EUR 750m)0%No personal income tax10%Standard VAT (5% on certain essentials)No CGTNo capital gains taxNoNo inheritance, estate, or gift tax

Informational only, not tax advice. Rates as of the dates shown; verify with a qualified professional before acting. Click a jurisdiction to see each figure with its source link and as-of date. Rates reviewed through 2026-06-23.

Which Caribbean jurisdictions have no personal income tax?

Bermuda, British Virgin Islands, Cayman Islands and The Bahamas levy no personal income tax among the 4 Caribbean jurisdictions compared here, as of 2026. The rest apply the sourced rates shown; open any country for the detail.

Are these all the Caribbean jurisdictions?

No - this index covers the Caribbean jurisdictions most often researched, not every territory. Each figure is sourced and dated, and coverage expands over time. Open any jurisdiction for its full, dated breakdown.

How current are these figures?

Each figure is dated to its source's review date and drawn from PwC Worldwide Tax Summaries, the OECD, and national tax authorities; the most recent review here is 2026-06-23. Rates change, so verify the as-of date on the country page before relying on a figure.

Important disclaimer

Informational only — not tax advice. This page summarises publicly available information about tax as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.

TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction . TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.