- Income tax brackets updated
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: 2026
- Tax system
- Worldwide Resident and ordinarily resident individuals are taxed on worldwide income. Resident but not ordinarily resident individuals pay tax on Saint Lucia-source income and on foreign income remitted to Saint Lucia. Since 2019, resident companies are generally taxed on a territorial basis on certain foreign-source income categories, while remaining subject to 30% tax on Saint Lucia-source profits (33.33% for companies with tax arrears or IRD non-compliance). Value added tax applies at a standard rate of 12.5%.
- 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%
- Social security cap (annual)
- XCD 60,000
- 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 15,000 | 15.0% |
| XCD 15,001 | XCD 30,000 | 20.0% |
| XCD 30,001 | and above | 30.0% |
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is resident if they have a permanent place of abode in Saint Lucia and are physically present for any part of the income year (unless absence is accepted by the Comptroller), if physically present for at least 183 days in the income year, or if present for a shorter continuous period but resident in the immediately preceding or succeeding income year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- IRD — Tax Facts (Income Tax Amendments No. 19 of 2023) (accessed Oct 9, 2026) PIT bands on chargeable income 15/20/30%; personal allowance XCD 25,000 from 2023; March 31 filing
- IRD — Filing time (individuals) (accessed Oct 9, 2026) Calendar-year income tax period; March 31 deadline; corporate returns three months after fiscal year-end
- PwC Saint Lucia Tax Summary (accessed Oct 9, 2026) PIT/CIT 30%, VAT 12.5%, WHT, residency, NIC cap, territorial CIT
- PwC — Taxes on personal income (accessed Oct 9, 2026) Chargeable income rate table; resident worldwide taxation
- National Insurance Corporation — Employers (accessed Oct 9, 2026) 5% employee and 5% employer NIC contributions
- Government of Saint Lucia — Income tax changes (Feb 2026) (accessed Oct 9, 2026) 2026 allowance cap and deduction changes; rate bands unchanged