Saint Lucia tax
Tax residence: At least 183 days in year of income. Special regime for new residents: Resident but not ordinarily resident individuals.
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Tax residence
- At least 183 days in year of income · Resident in Saint Lucia if physically present for not less than 183 days in the year of income (para (a)(ii) of resident in Saint Lucia); a permanent place of abode with some presence makes an individual ordinarily resident (para (a)(i))
- 183 days in the year of income makes an individual resident; ordinarily resident status turns on a permanent place of abode.
Special regimes for new residents
Special regime
Saint Lucia: resident but not ordinarily resident individuals taxed on foreign-source income only when received
Tax relief
Details
- On: Foreign-source income is taxed only to the extent received in Saint Lucia
Under section 8(2) of the Income Tax Act, an individual who is resident but not ordinarily resident in Saint Lucia has assessable income that includes income accrued from sources outside Saint Lucia only to the extent that such income is received in Saint Lucia. 3
Taxed on
Foreign-source income is taxed only to the extent received in Saint Lucia; Saint Lucian-source income is taxed at the progressive rates.
Who it applies to
- Individual resident by the 183-day test or continuity rule without a permanent place of abode in Saint Lucia (not ordinarily resident).
Exclusions
- Ordinarily resident individuals (permanent place of abode in Saint Lucia and presence for some period in the income year) are taxed on all sources in or out of Saint Lucia (s.8(1)(a)).
Days in the country
- At least 183 days in year of income · Resident in Saint Lucia if physically present for not less than 183 days in the year of income (para (a)(ii) of resident in Saint Lucia); a permanent place of abode with some presence makes an individual ordinarily resident (para (a)(i))
Tax residence
Resident: 183 days or more in the year of income, or permanent place of abode plus some presence; ordinarily resident is the permanent-place-of-abode limb.
Visas
The rule depends on tax residence and abode, not on a visa category; the statute copy shows the law as at 31 December 2023.
Other taxes
Company income from a source outside Saint Lucia in accordance with section 10A is excluded from a resident company's assessable income (s.8(3)).
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Standard rules and foreign-source income
Standard rules
Personal income tax bands and allowances
30% tax
Details
- On: Chargeable income after allowances
- Limit: XCD 25k/yr ≈ $9,260
Chargeable income is taxed at 15% to EC$15,000, 20% from EC$15,001 to EC$30,000 and 30% above EC$30,000, after a EC$25,000 personal allowance for income years 2023 to 2025. 1 2
Taxed on
Chargeable income after allowances (aggregate allowances and deductions capped at EC$30,000, personal and medical allowances outside the cap)
Exclusions
- From income year 2025 pension income (approved pension fund, employer, government or NIC pension) is fully exempt.
Limits
- XCD 25,000 a year (≈ $9,260) · Personal allowance for income years 2023 to 2025.
- XCD 15,000 a year (≈ $5,560) · Upper limit of the 15% band; 20% applies to EC$15,001 to EC$30,000 and 30% above EC$30,000.
Visas
Citizenship by investment confers no tax relief; the NEF and other options are not tax benefits.
Other taxes
2025 changes raised child allowances to EC$5,000 (EC$10,000 for tertiary), the dependent relative allowance to EC$5,000 and the mortgage interest cap to EC$40,000. The Inland Revenue brochure gives the EC$25,000 personal allowance for income years 2023 to 2025; the allowance for income year 2026 was not found on an official page on 12 October 2026.
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Standard rules
Saint Lucia individual income tax: rates and allowances
Details
- On: Chargeable income: residents on all sources in or out of Saint Lucia
- Limit: XCD 15k/yr ≈ $5,560
Residents are taxed at 15% on chargeable income to XCD 15,000, (≈ $5,560) 20% from XCD 15,001 (≈ $5,560) to 30,000 and 30% above XCD 30,000 (≈ $11,100) under the bands introduced by Income Tax Amendment No. 19 of 2023, with a XCD 25,000 (≈ $9,260) personal allowance and a XCD 30,000 (≈ $11,100) cap on aggregate allowances and deductions; ordinarily resident individuals are taxed on all sources in or out of Saint Lucia. 3 4
Taxed on
Chargeable income: residents on all sources in or out of Saint Lucia (ordinarily resident) or Saint Lucian-source plus foreign-source income received in Saint Lucia (resident not ordinarily resident); non-residents on Saint Lucian sources.
Who it applies to
- Resident individuals may claim the XCD 25,000 (≈ $9,260) personal allowance, which is outside the XCD 30,000 (≈ $11,100) cap for income years 2023 to 2025.
Exclusions
- Aggregate allowances and deductions are capped at XCD 30,000 (≈ $11,100) from 1 January 2023, except the personal allowance, medical expenses and solar photovoltaic costs for income years 2023 to 2025.
Limits
- XCD 15,000 a year (≈ $5,560) · Chargeable income up to this amount taxed at 15%; 20% from 15,001 to 30,000
- XCD 30,000 a year (≈ $11,100) · Chargeable income above this amount taxed at 30%; also the cap on aggregate allowances and deductions
- XCD 25,000 a year (≈ $9,260) · Personal allowance for resident individuals from income year 2023
Days in the country
- At least 183 days in year of income · Resident in Saint Lucia if physically present for not less than 183 days in the year of income (para (a)(ii) of resident in Saint Lucia); a permanent place of abode with some presence makes an individual ordinarily resident (para (a)(i))
Tax residence
183 days in the year of income makes an individual resident; ordinarily resident status turns on a permanent place of abode.
Visas
Tax residence is independent of immigration or citizenship-by-investment status; bands shown are those published for the 2023 amendment and the brochure covers income years from 2023.
Other taxes
Returns are filed for the calendar year; every resident individual with income over XCD 17,400 (≈ $6,440) must file, and all self-employed individuals must file.
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VAT, social security and other taxes
- 2025 changes raised child allowances to EC$5,000 (EC$10,000 for tertiary), the dependent relative allowance to EC$5,000 and the mortgage interest cap to EC$40,000. The Inland Revenue brochure gives the EC$25,000 personal allowance for income years 2023 to 2025; the allowance for income year 2026 was not found on an official page on 12 October 2026.
- Company income from a source outside Saint Lucia in accordance with section 10A is excluded from a resident company's assessable income (s.8(3)).
- Returns are filed for the calendar year; every resident individual with income over XCD 17,400 (≈ $6,440) must file, and all self-employed individuals must file.
Questions people ask
When do you become a tax resident in Saint Lucia?
At least 183 days in year of income (Resident in Saint Lucia if physically present for not less than 183 days in the year of income (para (a)(ii) of resident in Saint Lucia); a permanent place of abode with some presence makes an individual ordinarily resident (para (a)(i))).
Who qualifies for Resident but not ordinarily resident individuals?
Individual resident by the 183-day test or continuity rule without a permanent place of abode in Saint Lucia (not ordinarily resident). The rule depends on tax residence and abode, not on a visa category; the statute copy shows the law as at 31 December 2023.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (4)
Official sources
- Allowances & Deductions: changes to the personal income tax regime (Income Tax Amendments No. 19 of 2023) · Inland Revenue Department, Saint Lucia · checked 2026-10-10 · published 2024
- Major Tax Relief for Taxpayers as Government Expands Allowances and Exempts Pensions · Government of Saint Lucia · checked 2026-10-10 · published 2026-02-26
- Chapter 15.02 Income Tax Act, Revised Edition showing the law as at 31 December 2023 · Government of Saint Lucia (Law Revision Commissioner), hosted by the Organization of American States · checked 2026-10-10 · published 2023-12-31
- Inland Revenue Department tax facts: changes to the personal income tax regime (Income Tax Amendment No. 19 of 2023) · Inland Revenue Department of Saint Lucia, Ministry of Finance · checked 2026-10-10 · published 2024