Bm Vat Gst

---
name: bm-vat-gst
description: "Source-cited draft: vat / gst for Bermuda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bm-vat-gst"
  jurisdiction: "BM"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Bermuda VAT / GST

## VAT / GST in Bermuda

Bermuda has no value-added tax, goods and services tax, or general sales tax. Indirect taxation is instead delivered through customs import duties levied at the point of importation. There is consequently no VAT registration threshold, no VAT return, and no reverse-charge mechanism.

- **VAT / GST / sales tax** — None — Bermuda does not impose VAT, GST, or a general sales tax  _(PwC Worldwide Tax Summaries — Bermuda, Other taxes (https://taxsummaries.pwc.com/bermuda/corporate/other-taxes))_
- **VAT registration threshold** — Not applicable — no VAT system exists  _(PwC Worldwide Tax Summaries — Bermuda, Other taxes (https://taxsummaries.pwc.com/bermuda/corporate/other-taxes))_
- **VAT return / filing frequency** — Not applicable — no VAT return is filed  _(PwC Worldwide Tax Summaries — Bermuda, Other taxes (https://taxsummaries.pwc.com/bermuda/corporate/other-taxes))_
- **Reverse charge** — Not applicable — no VAT/GST framework exists, so no reverse-charge mechanism  _(PwC Worldwide Tax Summaries — Bermuda, Other taxes (https://taxsummaries.pwc.com/bermuda/corporate/other-taxes))_
- **Main indirect tax (customs duty)** — Customs import duty is levied on most goods imported into Bermuda; the most common rate is 25% percent ((common rate — confirm by tariff line))  _(Customs Tariff Act 1970 (https://taxsummaries.pwc.com/bermuda/corporate/other-taxes))_
- **Personal import duty allowance** — BMD 200 per passenger per landing for residents; BMD 50 for non-residents BMD ((confirm current allowance))  _(Customs Tariff Act 1970 (https://taxsummaries.pwc.com/bermuda/corporate/other-taxes))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bm-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bm-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.