Saint Lucia

Corporate - Withholding taxes

Last reviewed - 28 August 2024

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

* Contracts below XCD 10,000 are exempt from WHT.

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