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Bahamas – introduction of VAT in 2014


01/06/2013

VAT is to be introduced in the Bahamas from July 1st 2014, replacing the Hotel Occupancy Tax.
The basic rate for goods and services will be 15%, though hotel services, and food and beverages purchased on their premises will be subject to a rate of 10%, and there also will be certain exemptions such as duty-free food and agricultural products, health and education services, transfers of leases of land and residential buildings, financial services, and social and community services.
In accordance with the legislation, VAT filing and payment will be due each month.

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