Saint Lucia Tax Rates
Saint Lucia operates a progressive tax system administered by the Inland Revenue Department. Personal income tax has a top rate of 30%, corporate tax is 30%, and VAT is 12.5%. Saint Lucia does not tax capital gains and has no wealth tax. The country offers a Citizenship by Investment program and has positioned itself as an attractive Caribbean destination for business and tourism.
Top Income Tax Rate
30%
Corporate Tax Rate
30%
VAT / Sales Tax
12.5%
Capital Gains Tax
0%
Detailed Tax Information
Income Tax Brackets
Saint Lucia imposes progressive personal income tax with six brackets from 0% to 30%. The personal allowance is XCD 18,400. Residents are taxed on worldwide income.
| Income Range | Tax Rate |
|---|---|
| XCD 0 – XCD 18K | 0% |
| XCD 18K – XCD 29K | 10% |
| XCD 29K – XCD 33K | 15% |
| XCD 33K – XCD 43K | 20% |
| XCD 43K – XCD 53K | 25% |
| XCD 53K+ | 30% |
Corporate Tax
Saint Lucia imposes a 30% corporate income tax. Companies may benefit from incentives under the Fiscal Incentives Act for approved enterprises, including tax holidays of up to 15 years.
Standard Rate
30%
Capital Gains Tax
Saint Lucia does not impose a capital gains tax. Gains from the sale of assets are not subject to taxation.
Rate
0%
VAT / Sales Tax
Saint Lucia levies a 12.5% VAT on most goods and services. A reduced rate of 8% applies to hotel accommodations. Basic food items, medicines, and exports are zero-rated.
Standard Rate
12.5%
Cryptocurrency Tax
Saint Lucia does not have specific cryptocurrency tax legislation. Since there is no capital gains tax, crypto trading gains may not be taxable unless considered business income.
Tax Treaties
Saint Lucia has a limited tax treaty network. As a CARICOM member, it benefits from the CARICOM multilateral double taxation agreement. Tax Information Exchange Agreements exist with several countries.
Treaty Network
3
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Saint Lucia
See how much you could save by moving here from your current country.
$-843
Tax in United States
$24K
24.4% effective
Tax in Saint Lucia
$25K
25.2% effective
Additional Cost
3.5%
more tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
Saint Lucia Tax FAQ
Related Countries
Barbados
North America
Income Tax
28.5%
Corporate
5.5%
VAT
17.5%
Capital Gains
0%
Grenada
North America
Income Tax
30%
Corporate
28%
VAT
15%
Capital Gains
0%
Saint Vincent and the Grenadines
North America
Income Tax
32.5%
Corporate
30%
VAT
16%
Capital Gains
0%
Antigua and Barbuda
North America
Income Tax
0%
Corporate
25%
VAT
15%
Capital Gains
0%