Saint Kitts and Nevis
Caribbean · KN · 4 treaties
What is the income tax rate in Saint Kitts and Nevis?
Saint Kitts and Nevis has no personal income tax. The corporate tax rate is 33%.
Tax profile
| Corporate income tax | 33% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 17% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | No Income Tax |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the VAT rate in Saint Kitts and Nevis?
- The standard VAT rate in Saint Kitts and Nevis is 17%.
- How can I get tax residency in Saint Kitts and Nevis?
- Tax residency in Saint Kitts and Nevis can be established after 183 days. The country offers a Golden Visa program with a minimum investment of $325,000 USD.
- Are there withholding taxes on dividends in Saint Kitts and Nevis?
- There are no dividend withholding taxes in Saint Kitts and Nevis.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physical presence in Saint Kitts and Nevis for 183 or more days in a calendar year
Tax residency for individuals is based on a simple 183+ day physical presence test; there is no worldwide income tax or domicile/citizenship-based tail, so ceasing to spend sufficient days in the country effectively ends tax residency.
Source: Saint Christopher and Nevis Inland Revenue Department
Tax treaty network (4)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| United Kingdom | — | — | — |
| Denmark | — | — | — |
| Norway | — | — | — |
| Sweden | — | — | — |