17.30° N · 62.73° W
Saint Kitts & Nevis Tax Guide
CaribbeanLast verified September 2026Exempt system
- Top income tax
- 0%
- Capital gains
- 0%
- Corporate
- 33%
- VAT / GST
- 17%
- Residency test
- 183 days
No personal income tax
In short
- St Kitts and Nevis offers the oldest citizenship-by-investment programme and no personal income tax, mostly used for mobility rather than full-time living.
- No newcomer tax regime: the standard rates above apply to new residents.
- Watch out: Healthcare is basic, the islands are small and isolated, and the per-capita homicide rate is high for the region.
Verified September 2026 · 3 sources
Recent changes
No changes logged since the last full verification.
Full change logBest for
- Zero personal tax
0% on personal income — among the simplest tax outcomes globally.
- Zero capital gains
No CGT on investment, property, or crypto disposals (subject to "investor" classification).
- Foreign income exempt
Exempt system — overseas income generally outside the local tax net.
- No wealth tax
No annual tax on net worth or assets.
- No inheritance tax
Estate and lifetime transfers not subject to inheritance tax.
Personal Income Tax
Residency, rates, foreign income, capital gains, wealth and inheritance, special regimes+
Personal Income Tax
Residency, rates, foreign income, capital gains, wealth and inheritance, special regimesTax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
No capital gains tax, except 20% on gains from assets held less than one year
Wealth & Inheritance
Special Regimes
Practical Notes
Zero personal tax with a passport rather than a residency card is the draw. The CBI programme was repriced upward in 2023-24 under EU and US pressure; expect continued due-diligence tightening. Nevis has its own offshore company and trust legislation with strong asset-protection features. Social Security contributions of 5% apply to employees.
Business & Corporate Tax
Corporate rate, withholding, VAT, substance, Pillar Two and treaties+
Business & Corporate Tax
Corporate rate, withholding, VAT, substance, Pillar Two and treatiesCorporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Zero personal tax
- Citizenship by Investment (1984)
- Nevis IBC and trust legislation
Beyond tax
Living in Saint Kitts & Nevis
St Kitts and Nevis offers the oldest citizenship-by-investment programme and no personal income tax, mostly used for mobility rather than full-time living.
- Expat hub
- Basseterre
- Monthly budget
- ~$3,200
- Climate
- Tropical, 27°C
- Time zone
- UTC-4
- Tax100
- Cost of living$$$
- Safety60
- Healthcare50
- English98
- Internet80 Mbps
- Warm climate100
- Residency access60
- Scores 0-100, higher is better. Editorial composite ratings; see method.
Ways to get residency
- Citizenship by InvestmentUS$250,000 Sustainable Island State Contribution or US$325,000 approved real estate
Watch out: Healthcare is basic, the islands are small and isolated, and the per-capita homicide rate is high for the region.
See how Saint Kitts & Nevis ranks for remote workers, retirees and familiesData Sources
Last verified: September 2026. Always check official sources before making a decision.
FAQ
What is the personal income tax rate in Saint Kitts & Nevis?
+
Saint Kitts & Nevis has a top personal income tax rate of 0%. The tax structure is: No personal income tax. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Saint Kitts & Nevis?
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Saint Kitts & Nevis uses a exempt system for foreign income. No tax on income of any source for individuals
What are the residency requirements for Saint Kitts & Nevis?
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Tax residency in Saint Kitts & Nevis generally requires 183 days of physical presence. 183 days for tax residency; largely academic given no personal income tax. Always verify current rules with official sources.
Is there a wealth tax in Saint Kitts & Nevis?
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No, Saint Kitts & Nevis does not have a wealth tax. No wealth tax; annual property tax of 0.2-0.3% of market value
What is the corporate tax rate in Saint Kitts & Nevis?
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The corporate tax rate in Saint Kitts & Nevis is 33%. 33% on resident companies' worldwide profits. Nevis-registered international business companies conducting business outside the federation are generally exempt.
US citizen moving to Saint Kitts & Nevis? Read this first.
Saint Kitts & Nevis has 0% personal income tax, so the US-citizen math is dominated by FEIE plus self-employment tax.
- •FEIE (Form 2555) shields ~$130k of earned income in 2026. Income above that has no Foreign Tax Credit to offset US tax (no foreign tax was paid), so it's taxed at regular US rates.
- •Self-employment tax (15.3%) is owed in full — Saint Kitts & Nevis has no totalization agreement with the US, so there is no SE-tax exemption.
- •Investment income (dividends, capital gains, interest) is taxed at standard US rates. No FTC because no Saint Kitts & Nevis tax was paid.
- •Saint Kitts & Nevis residency requires 183 days. State residency severance from a sticky state (CA, NY, VA, NM, SC) before international move is the highest-stakes practical step.
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