A-Z of Taxes
Income | Property | Domestic Sales | Fees | Licenses
A-Z of Taxes
Income | Property | Domestic Sales | Fees | Licenses
A-Z of Taxes
Income | Property | Domestic Sales | Fees | Licenses
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Income Taxes

Personal Income Tax
Personal Income Tax

The IRD imposes a personal income tax on the income after allowances and deductions of residents and non-residents earning income in St. Lucia. This tax is levied only on income over $18,400 per annum received by resident or non-resident individuals who earn income in St. Lucia, whether those income sources are located in or out of St. Lucia.


A tax return must be filed by individual taxpayers by the due date for filing income tax returns. The due date for filing income tax returns for individuals is 31st March of each year. There is a penalty charged for late submissions, this is 5% on chargeable income. “Chargeable Income,” for the purposes of Income Tax, means the aggregate or total amount of income of any person that is remaining after the appropriate deductions and allowances have been allowed.

Property Taxes

Residential
Tax on Residential Property

Property tax is paid on property owned by an individual or other legal entity for either residential or commercial purposes. Currently, residential property tax is an ad-valorem tax, which is proportionate to the estimated market value of the residential property. The tax is usually based on the value of the owned dwelling, in addition to the land. Land without an habitable structure is not taxable. To find out more on Residential Property Tax, visit its page HERE

Domestic Sales Taxes

Value Added Tax
Value Added Tax
 
Stamp Duty
Stamp Duty

Licenses

Communications Class
Telecommunications Class Licence

This licence fee, whether initial, annual or a renewal, is payable by a person for a "licence" or a "frequency authorization."

  1. The initial fee is payable within two weeks of the licence having been approved, and informed (in writing) of the grant of that licence.

  2. The annual fee is payable on the anniversary date of the grant of the licence or frequency authorization.