Caribbean & Atlantic
St Lucia: tax at a glance
Progressive income tax up to 30%, a flat 30% corporate tax and a 12.5% VAT. There is no capital gains, wealth or inheritance tax.
Worldwide (residence-based)
Last verified
Ways to relocate to St Lucia
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 30%Progressive, from 0% to 30%. The top rate applies above roughly XCD 30,000 of taxable income.
- Corporate income
- 30%
- Capital gains
- None. There is no capital gains tax.
- VAT
- 12.5%
- Dividends (WHT)
- 0%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 25%
- Social security (employee)
- 5%
- Social security (employer)
- 5%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Annual property tax, with residential property taxed at roughly 0.25% of market value.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
The remittance basis applies to individuals resident but not ordinarily resident. Foreign income is taxed only to the extent it is remitted to Saint Lucia.
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.