🇰🇳 Saint Kitts and Nevis Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax None None system

Corporate tax 33.0%

VAT 17.0% standard rate

Tax residency 183 days 1 tax treaties

Saint Kitts and Nevis tax profile

Data year: 2025

Tax system: None No personal income tax, capital gains tax, inheritance tax, or wealth tax. CIT applies only to companies operating in St Kitts and Nevis.
Top PIT rate: No Income Tax
Corporate tax rate: 33.0%
VAT: 17.0%
Capital gains tax: No Capital Gains Tax
Social security (employee): 5.0%
Social security (employer): 5.0%
Dividend withholding: 0.0%
Interest withholding: 0.0%
Royalty withholding: 0.0%
Treaty count: 1

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
XCD 0	and above	33.0%	--

Days threshold: 183 days
Residency rules: No personal income tax so residency has limited tax impact. Citizenship by investment available.
Exit tax: No
CFC rules: No