Global Daily Tax News, Bahamas Enacts Law For Passenger Tax Changes, (Jun 18, 2025)

The Bahamas Government has enacted the Passenger Tax (Amendment to First Schedule) Order, 2025, which will be effective from July 1, 2025.

The Order revises the rates of passenger tax on cruise ship arrivals and pleasure vessels, as follows:

• A levy of BSD23 (USD23) will apply to every cruise ship passenger departing the Bahamas from any harbor. Currently, the charge only applies to departures from the harbors of Nassau, Freeport, or Bimini; and

• A new levy of BSD30 will apply to pleasure vessels carrying more than three non-residents passengers over the age of five.

The existing BSD25 charge for "departing cruise ship passengers from a private destination not visiting any other port in the Bahamas" is maintained. However, the legislation confirms, for the purposes of the levy, the term "private destination" means "a premises situated on any island within The Bahamas providing amenities and entertainment for cruise ship passengers."