Caribbean & Atlantic
St Kitts and Nevis: tax at a glance
There is no personal income tax. Revenue comes instead from a 17% VAT, property taxes and the country's long-running citizenship-by-investment programme.
No personal income tax
Last verified July 2026
The taxes
- Personal income (top)
- 0%
- Corporate income
- 33%
- Capital gains
- None. A limited capital gains tax applies only to assets sold within 12 months.
- VAT
- 17%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 5%
- Social security (employer)
- 5% (+ ~3–5% Severance & Housing/Social Development levy)
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Annual land and house tax, roughly 0.2–0.3% of market value.
- Other
- Housing & Social Development Levy on employers.
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in St Kitts and Nevis?
The top marginal personal income tax rate in St Kitts and Nevis is 0%. No personal income tax applies to residents or non-residents.
What is the corporate tax rate in St Kitts and Nevis?
The headline corporate income tax rate is 33%.
Does St Kitts and Nevis tax capital gains?
Capital gains for individuals: None. A limited capital gains tax applies only to assets sold within 12 months..