Caribbean & Atlantic
St Kitts and Nevis tax rates 2026
There is no personal income tax. Revenue comes instead from a 17% VAT, property taxes and the country's long-running citizenship-by-investment programme.
No personal income tax
Last verified
The taxes
| Personal income (top) | 0%No personal income tax applies to residents or non-residents. |
|---|---|
| Corporate income | 33% |
| Capital gains | None. A limited capital gains tax applies only to assets sold within 12 months. |
| VAT | 17% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | 5% |
| Social security (employer) | 5% (+ ~3–5% Severance & Housing/Social Development levy) |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Annual land and house tax, roughly 0.2–0.3% of market value. |
| Other | Housing & Social Development Levy on employers. |
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
No special regime is needed, since there is no personal income tax to relieve. Tax residency certificates do exist, but they require genuine presence.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to St Kitts and Nevis
The residency and citizenship routes that lead here, weighed against the tax picture above.