Saint Lucia has extended the tax amnesty program for taxpayers who have outstanding tax arrears of corporation tax, personal income tax, value added tax, PAYE, withholding tax and property tax. The amnesty will run until 1 May 2024 and there will be a waiver of all penalties and interest for periods up to and including income year 2021.
Saint Lucia has introduced a 2.5% Health and Citizen Security Levy, effective 2 August 2023 on certain goods and services provided to residents. The levy is to be applied ad valorem on the cost, insurance and freight value of goods. It is to be applied to invoices generated for goods and services effective 2 October 2023.
Effective 1 July 2023, Saint Lucia has increased excise tax on tobacco products by fifty percent.