| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Business License for non-Bahamians/companies; Bahamian individuals exempt unless income exceeds threshold |
| Tax Rate | 10% VAT plus 10% Hotel Guest Tax |
| Night / Day Cap | None (per-guest stay capped at 45 consecutive days under VAT Act) |
| Permit Fee | Portal registration free; business license fees tiered on gross revenue |
| Penalties | Enforcement action for non-compliance (specific fines Unknown) |
| Primary Residence Required | No |
| Occupancy Limit | Per Building Code occupancy certificate |
Short-term rental operations in Nationwide are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Business License for non-Bahamians/companies; Bahamian individuals exempt unless income exceeds threshold. The associated permit fees are Portal registration free; business license fees tiered on gross revenue.
Short-term rental operators in Nationwide should be aware of these tax obligations: 10% VAT plus 10% Hotel Guest Tax. Yes — mandatory DIR vacation rental portal registration.
Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Rental day cap: None (per-guest stay capped at 45 consecutive days under VAT Act). Occupancy limit: Per Building Code occupancy certificate.
Zoning considerations for short-term rentals in Nationwide: Must meet Building Code zoning standards; occupancy certificate required.
Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Enforcement action for non-compliance (specific fines Unknown).
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Foreign owners may authorize platform (e.g., Airbnb) to collect/remit VAT.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Nationwide with proper registration and permits. DIR engaged foreign agency to scan listings; only ~20% registered, enforcement increasing
Yes. Nationwide requires the following for short-term rental operation: Business License for non-Bahamians/companies; Bahamian individuals exempt unless income exceeds threshold.
Short-term rental hosts in Nationwide are subject to the following tax obligations: 10% VAT plus 10% Hotel Guest Tax.
Hosts who operate without proper permits in Nationwide may face enforcement. Enforcement action for non-compliance (specific fines Unknown).
Register via DIR portal; non-Bahamians need Registrar General lodging, VAT stamp, DIR declaration
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