Top income tax
30.0%
Worldwide system
Corporate tax
30.0%
VAT
12.5%
standard rate
Tax residency
183 days
2 tax treaties
Saint Lucia tax profile
Data year: 2025
- Tax system
- Worldwide Saint Lucia taxes residents on worldwide income.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 30.0%
- VAT
- 12.5%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 5.0%
- Social security (employer)
- 5.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 25.0%
- Treaty count
- 2
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| XCD 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| XCD 0 | XCD 18,400 | 0.0% |
| XCD 18,400 | XCD 28,400 | 10.0% |
| XCD 28,400 | XCD 38,400 | 20.0% |
| XCD 38,400 | and above | 30.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present for 183+ days in a tax year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 04-01 – 03-31
- Filing deadline
- June 30
Sources
- imin-caribbean - St Lucia (accessed Mar 23, 2026) PIT 10-30%, CIT 30%