KN · Americas · XCD
Saint Kitts and Nevis
Tax rates
Income Tax
0%
Source: Laws of Saint Christopher and Nevis — Income Tax Act, Cap. 20.22, Section 3 · as of 2017-12-31Corporate Tax
33%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
17%
Standard rate
Capital Gains Tax
0%
Source: Laws of Saint Christopher and Nevis — Income Tax Act, Cap. 20.22, Section 3(2)-(3) · as of 2017-12-31Crypto Tax
0%
Source: Laws of Saint Christopher and Nevis — Income Tax Act, Cap. 20.22, Section 3 · as of 2017-12-31Wealth Tax
0%
Not levied
Source: Saint Kitts and Nevis Inland Revenue Department — Types of Revenue · as of 2026-07-18
Estimate your income tax on a salary with the income tax calculator.
Notes & in practice
Income Tax
Saint Kitts and Nevis's Income Tax Act charges tax on a broad range of income, including employment, business, rental, dividend, interest, and capital-nature gains, under Section 3, but Section 3(3) provides that this charge has not applied to any person other than a company since 1 May 1980. Individuals are therefore not subject to income tax on any category of income.
VAT
In practice
- Filing
VAT registration is required once taxable supplies exceed XCD 150,000 for goods, or fees charged for services exceed XCD 96,000, at the end of any period of 12 months or fewer; registered businesses, including voluntary registrants, must complete and submit a VAT Return, with payment, on a monthly basis.
Source: St. Christopher (St. Kitts) & Nevis Inland Revenue Department — When to Register (VAT) · as of 2020-10-22- Exemptions
Zero-rated items include basic foodstuffs such as flour, sugar, milk (excluding condensed, chocolate, cream, or soy), rice, oats, and bread; exempt goods and services (not covered by VAT) include insurance, transportation, education (tuition fees), interest on loans, electricity, domestic water, and most doctor and dentist services.
Source: St. Christopher (St. Kitts) & Nevis Inland Revenue Department — Introduction to VAT · as of 2020-09-11
Capital Gains Tax
The Income Tax Act contains a capital gains charging provision covering gains of a capital nature on assets disposed of within one year of acquisition, taxable at up to 20%, but the Act itself provides that this provision has not applied to any person other than a company since 1 May 1980. Individuals are therefore not subject to capital gains tax.
Crypto Tax
Saint Kitts and Nevis's Income Tax Act charges tax on income including capital-nature gains, trade and employment profits, dividends, interest and rents under Section 3, but Section 3(3) provides that this section has not applied to any person other than a company since 1 May 1980. Individual gains from disposing of cryptocurrency are therefore not subject to income tax.
Wealth Tax
No net wealth tax is levied in Saint Kitts and Nevis. The official Inland Revenue Department's enumeration of revenue types lists Corporate Income Tax, VAT, Property Tax, Stamp Duty, and business/vehicle/liquor licences, with no wealth or net-worth tax; the country levies no personal income tax at all, and no capital gains, inheritance, dividend, interest, royalty, or wage taxes.