Saint Lucia

Corporate - Withholding taxes

Last reviewed - 03 January 2020

Resident corporations and persons that make certain payments of an income nature to residents or non-residents are required to withhold tax on these payments as follows:

Recipient WHT (%)
Resident corporations:  
Payments to contractors 10
Equipment hire 10
Non-resident corporations:  
Interest 15/15 CARICOM
Royalties 25/15 CARICOM
Management fees 25/15 CARICOM
Commissions or fees (not by way of employment) 25
Income of a trust 25
Premiums, including insurance premiums 25
Any other payment of an income nature 25

Saint Lucia has only one DTA. This treaty, between the Caribbean territories, is referred to as the CARICOM Double Taxation Agreement. The following states are parties to this Agreement:

  • Antigua and Barbuda
  • Barbados
  • Belize
  • Dominica
  • Grenada
  • Guyana
  • Jamaica
  • Montserrat
  • St. Kitts and Nevis
  • St. Vincent and the Grenadines
  • Trinidad and Tobago