Americas · Tax guide

St Kitts and Nevis

St Kitts and Nevis taxes company profits at 33% and charges VAT at 17%. Taxes are administered by the Inland Revenue Department.

Updated 2 October 2026 · 0 of 3 figures checked against official sources

Check your obligations

At a glance

Corporate income tax
33%

Resident companies

VAT
17%

Standard rate

Withholding on payments abroad
10%

Before treaty relief

Corporate income tax

Companies pay 33%. Quarterly instalments are paid, and the annual return is due by 15 April. St Kitts and Nevis has no personal income tax; Nevis has its own business tax rules.

VAT

VAT is 17%. Returns are filed monthly, with a lower rate for hotel accommodation and restaurants.

Payments abroad

Payments to non-residents carry 10% withholding unless a treaty lowers it. As a member of the Eastern Caribbean Currency Union, it uses the Eastern Caribbean dollar, pegged to the US dollar.

Key dates

  • By the 20th of each monthVAT return
  • QuarterlyIncome tax instalments
  • 15 AprilAnnual income tax return

Figures and sources

3 figures
  • Corporate income tax rate33%
    Income Tax Act
    Under professional review
  • VAT rate17%
    VAT Act
    Under professional review
  • Withholding on payments to non-residents10%
    Income Tax Act
    Under professional review

Indicative only. This assessment is a high-level overview of tax obligations in St Kitts and Nevis based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in St Kitts and Nevis (a tax adviser in St Kitts and Nevis) before making compliance decisions.