The Bahamas consists of more than 700 islands, cays, and islets in the Atlantic Ocean. The designation of "Bahamas" can refer to either the country or the larger island chain that it shares with the Turks and Caicos Islands. Its capital is Nassau on the island of New Providence. All the islands are low and flat, and the highest point is just 63m above sea level.

As one of the most prosperous count>ries in the West Indies and the Americas, The Bahamas relies on tourism to generate most of its economic activity. Tourism as an industry not only accounts for over 60% of the Bahamian GDP, but provides jobs for more than half the country's workforce. It also enjoys a very competitive tax system - the Bahamian government derives its revenue from import tariffs, license fees, property and stamp taxes, but there is no income tax, corporate tax, capital gains tax, value-added tax (VAT), or wealth tax.

The climate of the Bahamas is tropical savannah. There has never been a frost or freeze ever reported anywhere in the Bahamas. Sunny and dry for long periods of time, the Bahamas average more than 3000 hours of sunlight annually.