Bahamas, The

Corporate - Tax credits and incentives

Last reviewed - 16 September 2025

The government of The Bahamas offers incentives to foreign investors who engage in capital investment, as authorised under a number of incentive legislations, prominent amongst which are the following:

  • The Hotel Encouragement Act (HEA).
  • The Industries Encouragement Act (IEA).
  • The Hawksbill Creek, Grand Bahama (Deep Water Harbour and Industrial Area) Act (HCA).