Saint Lucia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Saint Lucia tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 7 November 2026. Figures last changed 7 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Saint Lucia | 30% | 0%† | 0%† | 30%† | 30%† | 0%† |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Saint Lucia?
The top rate on a salary is 30%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 30% above XCD 30,000.
How are capital gains taxed in Saint Lucia?
Saint Lucia does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Saint Lucia?
The top rate is 0% on dividends and 30% on interest.
How is crypto taxed in Saint Lucia?
In our model Saint Lucia does not tax a private investor's gain on crypto assets.
Does Saint Lucia tax foreign income?
Yes. Saint Lucia taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Saint Lucia have a wealth tax?
No. Saint Lucia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Saint Lucia have an exit tax for individuals?
No. In our model Saint Lucia does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Saint Lucia have?
Our profiles list one regime: Saint Lucia bank deposit interest. It has its own conditions.
When do you become tax resident in Saint Lucia?
The Saint Lucia day test (At least 183 days in the year of income): at least 183 days in the calendar year of income. A permanent abode, adjacent-year continuity, and treaty residence need separate facts.
Residence decides whether Saint Lucia taxes you on these rates. See the Saint Lucia day-count test and count your own days.
Sources
The Saint Lucia profile cites 7 sources for these rules, 1 of them from a government or a statute.
- Income Tax Act Schedule 5, Act 21 of 2022 rates from 2023 · official, retrieved 2026-11-03
- lc allowance 20261107 · summary, retrieved 2026-11-07
- lc nic 20261107 · summary, retrieved 2026-11-07
- lc investment 20261107 · summary, retrieved 2026-11-07
- lc taxable income 20261107 · summary, retrieved 2026-11-07
- lc rates 20261107 · summary, retrieved 2026-11-07
- lc wealth 20261107 · summary, retrieved 2026-11-07
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Saint Lucia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Saint Lucia side by side with other countries, see every country or try the live demo.
Other countries in Caribbean: Puerto Rico, Turks and Caicos Islands, Trinidad and Tobago, Saint Vincent and the Grenadines, British Virgin Islands, Antigua and Barbuda.