Bermuda capital gains tax: none on shares, crypto or property
Bermuda has no personal capital gains tax, so the tax on your investment gain is zero. Shares, funds, crypto and property alike, a private disposal carries no tax on the gain, whatever the holding period. The statutes make the position: the acts that charge tax on property dealings, the Stamp Duties Act 1976 for transfers and the land tax charges for ownership, tax the transaction and the holding, never the gain, and no Bermuda act taxes the gain itself.
Verified as of 2026-09-30 against the Office of the Tax Commissioner and PwC's Bermuda tax summary.
Current rules
Taxes on selling shares, crypto and property in Bermuda
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. No Bermuda act taxes an individual's gain on shares, on or off the Bermuda Stock Exchange |
| Crypto | Nothing on the gain |
| Funds and ETFs | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Selling land | Stamp duty on the sale price under the Stamp Duties Act 1976 scale, tiered by price and owed whether the sale makes a gain or a loss. The current scale is in the questions below |
| Owning land | Land tax on the property's annual rental value, due twice a year in March and September, at banded rates that climb steeply for the highest rental values |
Rates as of 2026-09-30; each table links back to the authority page above.
Questions
Bermuda capital gains tax questions
Does Bermuda have a capital gains tax?
No. The Government of Bermuda's page on the types of taxes in Bermuda describes every tax in force, payroll tax, land tax, customs duties, stamp duty and the rest, and contains no capital gains tax. It states that individuals in Bermuda don't pay personal income tax, and the Corporate Income Tax Act 2023, the first income tax in Bermuda's law, reaches only in-scope corporate entities. Whether you sell shares after a week or land after twenty years, the gain itself is not taxed.
So what does selling cost?
Stamp duty, and it is charged on the price, not the gain. A conveyance or transfer on sale of land carries stamp duty under the Stamp Duties Act 1976 scale, tiered so higher prices pay higher rates, and it is owed whether the sale makes a gain or a loss. Separately, land tax applies while you hold the property, charged on its annual rental value. The current rates for both are in the questions below.
Is crypto taxed in Bermuda?
Not as a capital gain. Bermuda has no capital gains tax and no personal income tax, and crypto is a capital asset like any other for a private sale. The taxes that touch transactions, stamp duty on land transfers, land tax on ownership and customs duties on imports, do not tax an investor's net gain.
Does the corporate income tax change any of this?
No. The Corporate Income Tax Act 2023 took effect on 1 January 2025 and applies to Bermuda entities within the largest multinational groups. It taxes corporate income, not individuals, so a resident selling shares, funds, crypto or land stays outside it, as does every size of private gain. The exact scope, with the rate and the revenue threshold, is in the questions below.
What exactly does the Government of Bermuda list?
Bermuda has no capital gains tax on personal disposals. The Government of Bermuda's page on the types of taxes in Bermuda describes payroll tax, land tax, customs duties and the other charges in force and contains no capital gains tax; it states that individuals in Bermuda don't pay personal income tax. Source: https://www.gov.bm/articles/types-taxes-bermuda
Is anything taxed instead of the gain?
This is a no-capital-gains-tax position, not an exemption from transaction charges. Selling land carries stamp duty on the price under the Stamp Duties Act 1976 scale, land tax applies while you hold the property, and employment income carries payroll tax. Source: https://www.gov.bm/articles/stamp-duty-tax-legal-transactions
What stamp duty do you pay on selling land?
Stamp duty on a conveyance or transfer on sale of land is charged on the value of the transaction: 2.1% on the first $100,000, 3.15% on the next $400,000, 4.2% on the next $500,000, 6.3% on the next $500,000 and 7.35% above $1.5 million, with 1% where the property is not a Bermuda property, after the 2023-24 budget raised stamp duty fees by 5%. Source: https://www.gov.bm/articles/stamp-duty-tax-legal-transactions and https://www.gov.bm/files/media-library/20260413/93a78547-budget-2023-2024-statement.pdf
What is the land tax?
Land tax is charged on ownership, not on a gain, twice a year in March and September on the property's annual rental value: private dwellings pay a $150 flat charge up to $22,000 of ARV, then $150 plus rates of 0.8%, 1.8%, 3.5%, 6.5%, 17%, 35% and 55% on successive ARV bands up to above $120,000; commercial property pays 9.5% and tourist property 8.9%. The base rate was $300 a year from its 2019 introduction until the 2025-26 budget halved it to $150 from 1 January 2026. Source: https://www.gov.bm/articles/land-tax and https://www.gov.bm/files/media-library/20260413/67b7e30c-budget_statement_2025_26.pdf
Does the corporate income tax reach personal sales?
The Corporate Income Tax Act 2023 took effect on 1 January 2025: Bermuda entities within multinational groups whose annual revenue is EUR 750 million or more pay 15% on their income. The Act does not tax individuals, so private disposals stay outside it. Source: https://www.gov.bm/articles/cit and https://taxsummaries.pwc.com/bermuda/corporate/taxes-on-corporate-income
What do the tax summaries record about Bermuda?
PwC's Bermuda tax summary records that the jurisdiction imposed no taxes on profits, income, dividends or capital gains before the corporate income tax, and that income taxes are not imposed on individuals. Source: https://taxsummaries.pwc.com/bermuda/corporate/taxes-on-corporate-income and https://taxsummaries.pwc.com/bermuda/individual/taxes-on-personal-income