Bermuda Personal Income Tax
Detailed personal income tax rates and rules for Bermuda in 2026.
Bermuda does not impose any personal income tax. There is no tax on employment income, self-employment income, investment income, or any other form of personal income. This applies to both residents and non-residents. Bermuda has historically relied on payroll taxes as a substitute for income tax, with employers bearing the primary burden.
| Income Range (BMD) | Tax Rate |
|---|---|
| BMD 0+ | 0% |
Filing Deadline
Not applicable — no personal income tax filing required
Residency Rule
Bermuda does not tax personal income, so residency has no direct income tax implications. Bermuda status (full citizenship-equivalent) is restricted. Work permits are required for non-Bermudians. Permanent Resident Certificates are available to qualifying individuals. There is no physical presence test for tax purposes.
How Bermuda Income Tax compares
Bermuda’s top personal income tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and North America’s regional average of 24.4%.
