Bermuda · tax residency · 2026
How many days make you tax resident in Bermuda?
Bermuda does not decide it on one number; the tests that do are below, with the official page.
Next step
How we know
Figures are as Office of the Tax Commissioner publishes them at gov.bm, checked 18 August 2026.
- Day threshold
- No single day test — see the tests below
- Tax year
- 1 April – 31 March (government fiscal year); payroll tax is filed quarterly, with tax periods beginning 1 April, 1 July, 1 October and 1 January, and payment due within 15 days of the end of each period
- Worldwide income
- No — territorial system
- Special regimes
- Bermuda runs a 'Work from Bermuda' digital-nomad certificate (one year, renewable). We could NOT verify its current status, fee or eligibility: every gov.bm URL we tried for it returned HTTP 404 on 2026-08-18, so no figures are recorded and its availability should be re-checked before publication.
- Authority
- Office of the Tax Commissioner
- Official page
- gov.bm
- Checked
- 18 August 2026
Sources are listed further down the page.
How the counting works
PAYROLL TAX DETAIL. The Government of Bermuda states that remuneration 'is taxed in two portions - the Employer portion and the Employee portion', with a cap of BMD 1 million of taxable remuneration annually per person; the legal obligation to remit sits with the employer. Rates (from PwC, secondary — the gov.bm rates pages returned 404 to our fetcher): employer marginal rates by annual payroll — less than 200,000: 1.00%; 200,000 to 350,000: 2.50%; 350,000 to 500,000: 5.25%; 500,000 to 1 million: 7.50%; greater than 1 million: 10.00%. Employee portion marginal rates for 2025/26 — up to and including 48,000: 0.50%; 48,001 to 96,000: 9.25%; 96,001 to 200,000: 10.00%; 200,001 to 500,000: 11.50%; 500,001 to 1,000,000: 12.50%. The Office of the Tax Commissioner's own department page lists the taxes it administers — payroll tax, corporate services tax, betting duty, land tax, foreign currency purchase tax, financial services tax, hotel occupancy tax, cruise ship departure tax, transport infrastructure tax, yacht arrival tax, stamp duties and timesharing taxes — and personal income tax is not among them. Separately, Bermuda enacted a 15% Corporate Income Tax (Corporate Income Tax Act 2023) effective 2025 for in-scope multinational enterprise groups; it does not affect individuals. A remote worker paid by a foreign employer for services rendered while sitting in Bermuda should check payroll tax exposure with the Office of the Tax Commissioner — the charge attaches to remuneration for services rendered in Bermuda, which is a different question from income tax residency.
Why the day count is the part you can control
Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Bermuda to work remotely, the Bermuda digital nomad visa page covers the permission side.
Sources
- gov.bm — official source, checked 2026-08-18
- gov.bm (official), retrieved 2026-08-18
- taxsummaries.pwc.com (secondary), retrieved 2026-08-18
- taxsummaries.pwc.com (secondary), retrieved 2026-08-18
Questions people ask about Bermuda tax residency
How many days can you spend in Bermuda before becoming tax resident?
Bermuda does not decide residency on a single day count. The tests are set out by the tax authority on the page linked below. Count your days anyway — they are evidence, and other countries' tests use them.
When is Bermuda's tax year?
1 April – 31 March (government fiscal year); payroll tax is filed quarterly, with tax periods beginning 1 April, 1 July, 1 October and 1 January, and payment due within 15 days of the end of each period. Day counts are measured against that year unless the rule names a different period — here, There is no income-tax residency test, because Bermuda imposes NO PERSONAL INCOME TAX — 'Since income taxes are not imposed on individuals in Bermuda, income tax rates are not relevant in the context of Bermuda taxation.' Bermuda's main labour tax is PAYROLL TAX, which the Government describes as 'a tax on all employers, self-employed persons, and deemed employees on the remuneration paid in their business', charged on remuneration for services rendered IN BERMUDA. Liability therefore follows where the work is performed and who employs you, not a day count..
Are residents of Bermuda taxed on worldwide income?
Not in the usual way: Bermuda taxes on a territorial basis, so foreign-source income may fall outside the net. Bermuda runs a 'Work from Bermuda' digital-nomad certificate (one year, renewable). We could NOT verify its current status, fee or eligibility: every gov.bm URL we tried for it returned HTTP 404 on 2026-08-18, so no figures are recorded and its availability should be re-checked before publication. Confirm your own position with the authority or an adviser.
Is there a special tax regime for people moving to Bermuda?
Bermuda runs a 'Work from Bermuda' digital-nomad certificate (one year, renewable). We could NOT verify its current status, fee or eligibility: every gov.bm URL we tried for it returned HTTP 404 on 2026-08-18, so no figures are recorded and its availability should be re-checked before publication. Conditions and time limits apply; the official page below is the place to check them.
How does Stretch count tax days for Bermuda?
Every stay you log feeds the tally: Stretch counts the days you were present against the country's test in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.
Tax days elsewhere
- United States 183d
- Canada 183d
- Mexico tests
- Brazil 183d
- Costa Rica 183d
- Panama 183d
- Guatemala 183d
- Dominican Republic 182d
- All countries →
Bermuda, the rest of it
Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.