Saint Lucia VAT / Sales Tax
Detailed vat / sales tax rates and rules for Saint Lucia in 2026.
VAT / Sales TaxXCD
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%
Registration Threshold
Annual turnover exceeding XCD 400,000
Reduced Rates
8% — Hotel and tourism accommodations0% — Basic food items, medicines, exports, educational services
How Saint Lucia VAT / Sales Tax compares
Saint Lucia’s standard VAT / sales tax rate of 12.5% is the 129th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and North America’s regional average of 10.4%.
Saint Lucia
12.5%
North America average
10.4%
Global average
13.7%
