Saint Lucia

Saint Lucia has extended the tax amnesty program for taxpayers who have outstanding tax arrears of corporation tax, personal income tax (PIT), value-added tax (VAT), pay-as-you-earn (PAYE), withholding tax (WHT), and property tax. The amnesty was extended until 31 December 2027, and there will be a waiver of all penalties and interest for periods up to December 2025.