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Saint Kitts & Nevis Tax Guide

Caribbean
Last verified September 2026
Sources & verification

Figures on this page were last verified against the cited sources in September 2026. Always check official sources before making a relocation or incorporation decision.

PwC Worldwide Tax Summaries — Saint Kitts and NevisSt. Kitts & Nevis Inland Revenue DepartmentOECD Corporate Tax Statistics
Zero Tax

Best 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 Tax Score
100/100
Extremely Tax Friendly
Business Tax Score
52/100
Mixed

Personal Income Tax

Tax Residency

Day Threshold
183 days
Note
183 days for tax residency; largely academic given no personal income tax

Income Tax Rates

Top Marginal Rate
0%
Structure
No personal income tax

Foreign Income Treatment

System
Exempt
Details
No tax on income of any source for individuals

Investment Income

Capital Gains
0%
Dividends
0%
Interest
0%

No capital gains tax, except 20% on gains from assets held less than one year

Wealth & Inheritance

Wealth Tax
No - No wealth tax; annual property tax of 0.2-0.3% of market value
Inheritance Tax
No - No inheritance, estate or gift tax

Special Regimes

Citizenship by Investment
The oldest CBI programme (1984). Minimum USD 250,000 Sustainable Island State Contribution or USD 325,000 approved real estate. Citizenship confers the zero-tax position; residence is not required.

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 Income Tax

Headline Rate
33%
Effective Rate Note
33% on resident companies' worldwide profits. Nevis-registered international business companies conducting business outside the federation are generally exempt.
Free Zone / Incentives
No general free zone; exemptions under the Fiscal Incentives Act for approved manufacturing and tourism projects (up to 15-year tax holidays).

Withholding Taxes

Dividends
15%
Interest
15%
Royalties
15%

VAT / GST

Rate
17%
Note
17% VAT standard; 10% on hotel accommodation and restaurants

Compliance & Substance

Substance Requirements
Low for individuals; Nevis IBCs face economic-substance reporting for relevant activities
Compliance Friction
Low for individuals; moderate for companies

Notable Regimes

  • Zero personal tax
  • Citizenship by Investment (1984)
  • Nevis IBC and trust legislation

Data Sources

PwC Worldwide Tax Summaries — Saint Kitts and NevisSt. Kitts & Nevis Inland Revenue DepartmentOECD Corporate Tax Statistics

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?

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?

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?

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?

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.
Read the full US-citizen moving-abroad guide

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