🇰🇳 Saint Kitts and Nevis tax

• On: Income of persons (companies still charged)

The Income Tax Act charges tax on persons' income arising in or outside the State, but section 3(3) states that the charge does not apply to income accruing on or after 1 May 1980 to any person other than a company; no personal income tax rate is therefore applied to individuals' foreign-source income. ¹

Taxed on

Income of persons (companies still charged)

Exclusions

• Companies remain chargeable.

Tax residence

Section 3(1) provides that earned income arising outside the State of a person not ordinarily resident or not domiciled is taxable only when received in the State, and that a person in the State for a temporary purpose with under six months' residence is not taxed on it; this section is disapplied for non-company persons from 1 May 1980.

Visas

Citizenship by investment confers no separate tax status; the Act applies to citizens and residents alike.

Other taxes

Wages are subject to Social Security contributions.

Checked against official sources on 10 Oct 2026, some details partly verifiedChange log

Income tax on individuals was abolished in 1980, so individuals are not charged income tax on Kittitian or Nevisian income or on foreign-source income; income tax applies to corporate entities under the Income Tax Act Cap 20.22. ^{2 3}

Taxed on

No individual income tax base. Corporate entities are charged income tax under the Income Tax Act Cap 20.22; VAT applies at 17% from 1 July 2025.

Who it applies to

• Applies to individuals under the Income Tax Act as amended (abolition effective 1980).

Exclusions

• Corporate entities remain chargeable to income tax.
• VAT (17%) and property tax still apply.

Tax residence

No residence test is required for individual income tax because none is charged.

Visas

Citizenship by investment and residence status do not alter the individual income tax position.

Other taxes

VAT rate reverted to 17% on 1 July 2025 after a temporary 13% rate (IRD notice of 30 June 2025); property tax is due each year on or before 30 June.

Checked against official sources on 10 Oct 2026Change log