Saint Lucia

Caribbean · LC · 1 treaties

Tax profile

Common questions

What is the dividend withholding tax in Saint Lucia?

Saint Lucia has a dividend withholding tax rate of 0%.

How long does it take to become a tax resident in Saint Lucia?

Tax residency in Saint Lucia is established after 183 days.

Does Saint Lucia have a nomad visa?

Yes, Saint Lucia offers a nomad visa.

What makes you a tax resident — and how hard it is to stop being one.

• permanent place of abode in Saint Lucia and physically present for some period of time in the income year (unless absent for reasons the Comptroller of Inland Revenue considers reasonable)
• physically present in Saint Lucia for not less than 183 days in the income year
• physically present in Saint Lucia for a continuous period of less than 183 days in the income year but resident in the immediately preceding or succeeding year of income

Tax residency is tied to physical presence and having a permanent place of abode, so in practice it is generally ended by leaving Saint Lucia and ceasing to meet the presence/abode conditions, with no explicit multi‑year tail or citizenship-based rules.

Source: Inland Revenue Department, Government of Saint Lucia

Tax treaty network (14)

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.