Source-cited draft: personal income tax for Bermuda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Overview of personal income tax in Bermuda
Bermuda imposes no personal income tax, no capital gains tax, and no inheritance/estate tax on individuals. There are therefore no income tax bands, no tax-free threshold, and no income tax return or payment deadlines. The closest equivalent burden on labour income is the employee portion of payroll tax (see the payroll-social topic).
Personal income tax
Bermuda does not levy any tax on the income of individualsPwC Worldwide Tax Summaries — Bermuda, Individual taxes on personal income (https://taxsummaries.pwc.com/bermuda/individual/taxes-on-personal-income)
Income tax bands / rates
Not applicable — no income tax bands or rates exist for residents or non-residentsPwC Worldwide Tax Summaries — Bermuda, Individual taxes on personal income (https://taxsummaries.pwc.com/bermuda/individual/taxes-on-personal-income)
Tax-free threshold
Not applicable — no personal income tax existsPwC Worldwide Tax Summaries — Bermuda, Individual taxes on personal income (https://taxsummaries.pwc.com/bermuda/individual/taxes-on-personal-income)
Capital gains tax (individuals)
NonePwC Worldwide Tax Summaries — Bermuda, Individual income determination (https://taxsummaries.pwc.com/bermuda/individual/other-taxes)
Inheritance / estate / gift tax
None (estate transfers may attract stamp duty on the affidavit of value)Stamp Duties Act 1976 (https://taxsummaries.pwc.com/bermuda/individual/other-taxes)
Personal income tax return & filing deadline
Not applicable — no personal income tax return is filed by individualsPwC Worldwide Tax Summaries — Bermuda, Individual tax administration (https://taxsummaries.pwc.com/bermuda/individual/tax-administration)
Employee burden on labour income
The employee portion of payroll tax (progressive, by remuneration band) is the main tax on employment income; it is withheld and remitted by the employerPayroll Tax Act 1995 (https://www.gov.bm/payroll-tax)
Employee social insurance contribution
Flat weekly contributory pension contribution applies to employees aged 16-64 (see payroll-social)Contributory Pensions Act 1970 (https://www.gov.bm/department/social-insurance)
Residence test for income tax
Not applicable — residence does not affect a (non-existent) personal income tax liabilityPwC Worldwide Tax Summaries — Bermuda, Individual residence (https://taxsummaries.pwc.com/bermuda/individual/residence)
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Other Bermuda computations in the OpenAccountants Tax Library.