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 July 2026
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%
- 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
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)
Frequently asked
What is the income tax rate in St Lucia?
The top marginal personal income tax rate in St Lucia is 30%. Progressive, from 0% to 30%. The top rate applies above roughly XCD 30,000 of taxable income.
What is the corporate tax rate in St Lucia?
The headline corporate income tax rate is 30%.
Does St Lucia tax capital gains?
Capital gains for individuals: None. There is no capital gains tax..