Caribbean & Atlantic · Leeward Islands

St Kitts and Nevis

The oldest citizenship-by-investment programme in the world (1984) and still the fastest and best-regarded of the Caribbean five — the default when a family needs a compliant second passport quickly and will pay a premium for lower headline risk.

Last verified July 2026156 visa-free destinations

Tax position

Income tax (top)
none — no personal income tax on residents or non-residents
Capital gains
none on assets held over 12 months; 20% on gains from assets disposed of within 12 months of acquisition
Wealth tax
none
Inheritance tax
none
Special regime
none needed — there is no personal income tax to relieve. Tax residency certificates exist but require genuine presence.
Territorial
Yes — foreign-source income generally outside scope
CFC rules
No
Exit tax
No
CRS
Participating

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