---
title: "Saint Kitts and Nevis tax for new residents 2026: rates and regimes"
url: https://settleanywhere.com/countries/saint-kitts-and-nevis/tax/
lang: en
updated: 2026-10-10
---

# Saint Kitts and Nevis tax

Foreign-source income of residents: No individual income tax. No special regime for new residents in our records.

Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## Standard rules and foreign-source income

Standard rules

### Individual income tax and foreign-source income

**Details**

- 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. (source 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 verified [Change log](https://settleanywhere.com/changes/)

Standard rules

### St Kitts and Nevis: no individual income tax

No individual income tax

Foreign-source income: No individual income tax

**Details**

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. (sources 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 2026 [Change log](https://settleanywhere.com/changes/)

## VAT, social security and other taxes

- Wages are subject to Social Security contributions.
- 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.

## Questions people ask

### Is foreign-source income taxed in Saint Kitts and Nevis?

No individual income tax. 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.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

**Sources (3)**

## Official sources

1. [Income Tax Act, Cap. 20.22 (revision date 31 Dec 2017)](https://lawcommission.gov.kn/wp-content/documents/Act17TOC/Ch-20_22-Income-Tax-Act.pdf) · Law Commission, Government of Saint Christopher and Nevis · checked 2026-10-10
2. [Income Tax for Saint Christopher and Nevis](https://www.sknird.com/TOR/IncomeTax-Page.aspx?PageID=137) · Inland Revenue Department, St Kitts and Nevis · checked 2026-10-10
3. [The Inland Revenue Department Confirms Return of VAT Rate to 17% Effective July 01, 2025](https://www.sknird.com/the-inland-revenue-department-confirms-return-of-vat-rate-to-17-effective-july-01-2025/) · Inland Revenue Department, St Kitts and Nevis · checked 2026-10-10 · published 2025-06-30