Americas · Tax guide

St Lucia

St Lucia taxes company profits at 30% and charges VAT at 12.5%. 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
30%

Resident companies

VAT
12.5%

Standard rate

Withholding on payments abroad
25%

Before treaty relief

Corporate income tax

Companies pay 30%. Quarterly instalments are paid, and the annual return is due by the end of March.

VAT

VAT is 12.5%. Returns are filed monthly by the 20th, with a lower rate for tourism accommodation.

Payments abroad

Payments to non-residents carry 25% 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
  • End of MarchAnnual income tax return

Figures and sources

3 figures
  • Corporate income tax rate30%
    Income Tax Act
    Under professional review
  • VAT rate12.5%
    VAT Act
    Under professional review
  • Withholding on payments to non-residents25%
    Income Tax Act
    Under professional review

Indicative only. This assessment is a high-level overview of tax obligations in St Lucia 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 Lucia (a tax adviser in St Lucia) before making compliance decisions.