Value Added Tax

Value Added Tax or VAT as it is commonly known is an indirect tax charged on taxable imports and the added value to taxable goods and services, supplied to one business to another or to a final consumer.

VAT is designed to ensure that most forms of consumer spending are taxed evenly and fairly.

VAT is not a tax on the seller for it is the buyer who pays the tax.

VAT is not an additional tax but it will replace the following taxes:

  • Consumption Tax
  • Environmental Protection Levy
  • Motor Vehicle Rental Fee
  • Mobile Cellular Telephone Tax
  • Hotel Accommodation Tax


To find out more about VAT, please visit the VAT website.

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Ⓒ2013 Inland Revenue Department, Government of Saint Lucia.