Tax in Saint Kitts and Nevis
Last reviewed: · by TaxProsRated editorial
TL;DR
Saint Kitts and Nevis Inland Revenue Department administers no personal income tax for individuals, corporate income tax at 33 percent, and VAT at 17 percent. The CBI (Citizenship by Investment) framework remains a key economic feature.
Tax authority
Inland Revenue Department under the Ministry of Finance [SC1]. Substantive law: Income Tax Ordinance (Cap 20.22), VAT Act 2010, Corporate Income Tax Act.
Filing framework
Individuals: no personal income tax. Companies: corporate income tax filing required; annual returns due 15 April. VAT monthly by the 15th.
Residency
Residents are physically present 183+ days [SC2]. Citizenship-by-investment programme provides citizenship; residency for tax purposes requires actual presence.
Personal income tax
No personal income tax. Social Security contributions apply. No capital gains tax (except 20 percent on real-estate disposals within 1 year of acquisition). No inheritance/wealth tax.
Corporate tax
33 percent on Saint Kitts and Nevis-source profits. Withholding on non-resident dividends 15 percent (treaty rates apply). Pillar Two not yet formally transposed.
Indirect tax
Standard VAT 17 percent under VAT Act 2010 [SC3]. Reduced 10 percent on hotel accommodation. Zero-rated on exports. Registration threshold XCD 150,000 annual turnover.
Cryptoassets
No dedicated framework. Where declared by resident companies, gains under corporate income tax categories.
Treaties
Limited DTT network. CARICOM member. CRS adopter.
Frequently asked
Does Saint Kitts and Nevis have personal income tax?
No personal income tax. Social Security contributions apply. No capital gains tax (except 20 percent on real-estate disposals within 1 year). No inheritance/wealth tax.
What is the Saint Kitts corporate tax rate?
33 percent on Saint Kitts and Nevis-source profits. Withholding on non-resident dividends 15 percent. Pillar Two not yet transposed.
What is the Saint Kitts VAT rate?
Standard 17 percent. Reduced 10 percent on hotel accommodation. Zero-rated on exports. Registration threshold XCD 150,000.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Inland Revenue Department (Saint Kitts and Nevis) · accessed
- Government of Saint Kitts and Nevis · accessed
- Government of Saint Kitts and Nevis · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Saint Kitts and Nevis as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.