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

Ways to relocate to St Kitts and Nevis

The residency and citizenship routes that lead here, weighed against the tax picture above.

SKN CBI

Citizenship by investment

from $250k3–8 mo

The taxes

Personal income (top): 0%No personal income tax applies to residents or non-residents.
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

A special regime for new arrivals

No special regime is needed, since there is no personal income tax to relieve. Tax residency certificates do exist, but they require genuine presence.

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.

Sources (1)

Secondary references

taxsummaries.pwc.com — st kitts and nevis

Your tax position is not a footnote to your move

It is usually the largest number in the decision. Bring us your citizenship, your residency history and your asset mix. We will model it before you commit to anything.