The Bahamas Government tabled the Business Licence (Amendment) Bill 2025 and the Domestic Minimum Top-Up Tax (Amendment) Bill 2025 in Parliament on 26 February 2025. The amendments made by the legislation allow companies subject to the domestic minimum top-up tax (DMTT) in the Bahamas to credit their business licence tax payments against their DMTT due for a year. Previously, companies subject to the DMTT were exempted from business licence tax, which resulted in potential cash flow issues …