🇱🇨 Saint Lucia Tax Guide - Income Tax, Corporate Tax & Special Regimes

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🇱🇨 Saint Lucia LC / LCA #177

Nomad Score 53.0

Cities 7

Region Caribbean Community, Digital Nomad Islands, Islands, North America, Americas, Caribbean, Developing Countries

Currency XCD

🇱🇨 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

Tax Authority: Inland Revenue Department (website)

📊 INCOME TAX BRACKETS

Corporate

Bracket Min	Bracket Max	Rate %	USD Equivalent
XCD 0	and above	30.0%	--

Personal income

Bracket Min	Bracket Max	Rate %	USD Equivalent
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%	--

Local currency: XCD

🏠 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

Tax year April 1 to March 31. Return due within 3 months.

📚 SOURCES

imin-caribbean - St Lucia (accessed Mar 23, 2026)
PIT 10-30%, CIT 30%

🔗 RELATED

All country tax profiles · Special regimes