Paying taxes and bills

Taxes and other expenses in Bermuda must be paid to the Account General, who receives payments for all of the following:

How to make a payment

Online payments

You can pay for land and payroll taxes only online using the E-Tax payment tool. To pay your taxes online, you must register for the E-Tax payment tool.

You may be asked to submit an EFT form (electronic funds authorization form) to the Office of the Tax Commissioner. This form will be sent to you to complete after registering for E-Tax.

Pay in person

You can pay for the other fees mentioned above in person, with:

  • cash
  • certified cheques
  • debit or credit cards

In-person payments can be made at:

Government Administration Building
Ground Floor, 
30 Parliament Street, Hamilton HM 12

Only payments below $99,000 can be processed via debit/credit cards at the cashier’s offices per person, per tax deadline period. You may be required to provide other forms of identification while making such payments.

Pay by cheque

Cheques should be payable to “The Accountant General” and must be accompanied with a copy of your photo ID to prove your identity. Send cheques to:

The Accountant General
P.O. Box HM 1193
Hamilton, HM EX
Bermuda

Pay at your bank

Land tax can be paid via Internet banking through the Bank of Bermuda (HSBC) and the Bank of NT Butterfield.

Find out  how to calculate how much you owe in Bermuda land taxes.

Tax payment due dates

Payments for taxes are due as follows:

  • payroll tax: 15 January, 15 April, 15 July, and 15 October
  • corporate service tax: 15 January, 15 April, 15 July, and 15 October
  • hotel occupancy tax: the 15th of the month following your tax period
  • land tax: all real estate owners pay land tax twice a year in March and September, on the date specified in the demand note issued by the tax commissioner
  • Payment plans and paying by installment

If you are unable to make full payments of taxes or fees when due, you can arrange to pay by payment plans or by installment. You may be required to produce financial statements to qualify. If you qualify for a payment plan, you must:

  • file all required tax returns before payment plan starts
  • continue to file all subsequent tax returns with payment
  • abide by the terms of the payment plan

Contact the Office of the Tax Commissioner immediately if your contact information changes or if you need to make changes to your payment plan.  Defaulted plans with no notification made to the Office of the Tax Commissioner within 30 days will be processed for court action.