The Office of the Tax Commissioner operates under the direction of the Ministry of Finance.


Our mission is to promote the highest levels of taxpayer compliance with the Taxes Legislation by providing quality and efficient service, effective taxpayer education and responsible enforcement and in so doing, contribute to the economic and social well-being of all Bermudians.

 


The Honourable Paula A. Cox
Minister of Finance

As the Minister of Finance, Ms. Cox sets out the fiscal policy for Bermuda and directs the Financial Secretary regarding the implementation of policy.

 

The Minister uses the budget as the key tool in achieving her goals but also develops additional policies and legislation as needed to encourage sustained economic growth.


Heather Jacobs Matthews, CA
Tax Commissioner

As Tax Commissioner, Mrs. Jacobs Matthews is responsible for the day-to-day administration and enforcement of program legislation under the authority of the Minister of Finance.

 


  • Payroll Tax
  • Land Tax
  • Stamp Duties
  • Cruise Ship Departure Tax
  • Hotel Occupancy Tax
  • Airport Departure Tax
  • Foreign Currency Purchase Tax
  • Corporate Services Tax
  • Passenger Cabin Tax
  • Betting Duty
  • Timesharing Services Tax
  • Timesharing Occupancy Tax
  • Yacht Arrival Tax

The following principal legislation falls under the purview of the Tax Commissioner:

 

  • The Betting Act 1975
  • The Corporate Services Tax Act 1995
  • The Foreign Currency Purchase Tax Act 1975
  • The Land Tax Act 1967
  • The Land Valuation and Tax Act 1967
  • The Miscellaneous Taxes Act 1976
  • The Miscellaneous Taxes (Rates)Act 1980
  • The Payroll Tax Act 1995
  • The Payroll Tax Rates Act 1995
  • The Stamp Duties Act 1976
  • The Taxes Management Act 1976

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