Taxation

St. Lucia Taxation

St. Lucia has a progressive tax system where individuals pay income tax on a progressive scale from 0 to 30%.
Limited Liability Companies are liable to pay 30% tax on Net Profit.
International Business Companies can benefit from zero tax once they can meet Economic Substance Requirements.
Dividends paid are not subject to income tax or withholding tax.
Gains from the sale of capital assets are not subject to tax in St. Lucia.

Tax Exchange Agreements

Individuals and companies are expected to pay tax in the country in which they have earned income. St. Lucia has a double taxation treaty with all CARICOM countries. St. Lucia has signed tax treaties or Tax Information Exchange Agreements with 31 countries;

This is not tax advice. For further information please seek assistance from a professional tax advisor.

Antigua & Barbuda

Aruba

Australia

Barbados

Belgium

Belize

Canada

Curacao

Denmark

Dominica

Faroe Islands