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Americas

Saint Lucia

Currency

XCD

Corporate Tax

30%

Personal Income Tax

30%

VAT / GST

12.5%

Corporate Income Tax

Headline rate30%

Standard 30%.

Personal Income Tax

Top marginal rate30%

Top rate 30% above XCD 50k/year; 0-30% scale.

Value Added Tax / GST

Standard rate12.5%

Standard 12.5% (reduced from 15%).

Withholding Taxes

Dividends

10%

Interest

10%

Royalties

10%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

NIS ~10% (employer 5% + employee 5%).

Wealth & Capital Taxes

Capital Gains Tax

0% exempt / property gains

Inheritance / Estate Tax

0%

Capital (Net Worth) Tax

0%

Property Tax

Property tax

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 3 months after year-end; quarterly instalments
Personal / PAYEWithheld monthly; annual return by 31 March following year
VAT / GSTMonthly, by 15th of following month

Tax Year

Calendar year

Notes

International Business Companies (IBC) regime. Citizenship by investment programme.