In the 2015/2016 Budget Communication presented by the Right Honourable Prime Minister Perry Christie, Prime Minister Christie communicated the Government’s intention to modernize the real property tax administration by correcting deficiencies in respect of coverage, assessments, billing and collections, thereby increasing the opportunities for tax incentives and lower tax rates for Bahamians.

These increased opportunities are reflected in the Real Property Tax (Amendment) Act, 2015 (which will come into effect on 1st July, 2015) and are set out below:

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FOCUS, Vol. 68, Issue 3/2026

In this issue, we examine Bahamian financial services through the introduction of usufructs; explore how intestacy, forced heirship, and...

The Evolution of Bahamian Financial Services: Usufructs and the Future of Wealth Structuring

In The Bahamas, several key themes have dominated developments in the legal and regulatory framework for financial services so...