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Saint Lucia

Corp Tax: 30%Setup: 315 USDIncorporate: 14 daysData Quality: 58%

Tax Rates

Corporate Tax

30%Verified Feb 2026

Effective Corporate Rate

30%

Capital Gains

0%Verified Feb 2026

Personal Income (Top)

30%Verified Feb 2026

VAT

12.5%Verified Feb 2026

VAT Reduced Rates

10%, 7%

Dividend Withholding

0%Verified Feb 2026

Tax System

System Type

territorialVerified Feb 2026

Foreign Income Taxed

CFC Rules

Transfer Pricing

low

TP Documentation Required

Incentives

IP Regime

None

Crypto Tax

unclearVerified Feb 2026

Participation Exemption

Available

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

1Verified Feb 2026

Double Tax Agreements

Key Partners

Barbados, Jamaica, Trinidad and Tobago, Guyana, Antigua and Barbuda, Dominica, Grenada, Montserrat, St. Kitts and Nevis, St. Vincent and the Grenadines, Belize

Exit Tax