Bermuda

Individual - Residence

Last reviewed - 16 October 2026

Due the lack of Bermuda taxes imposed on individuals, there is no definition of residence for Bermuda individual tax purposes.

Non-Bermudians generally require a valid work permit to live and work in Bermuda. Certain individuals are exempt from the work permit requirement, including Bermudians, spouses of Bermudians, and holders of a Permanent Resident's Certificate (PRC).