St Lucia
St Lucia has a progressive income tax system, with the top rate of tax being 30%. There are no capital gains, gift or inheritance taxes.
An Alien Landholding License costs between ½% and 1% of the property value, and stamp duty is charged at 2%. On sale, the vendor will face a property sales tax of between 2½% and 5% of the value of the property; non-residents have to pay this at 10%.
Corporation tax is charged at 33⅓%. IBCs are exempted from this.
St Lucia is a member of Caricom and has no other tax treaties.
