Saint Lucia

Individual - Foreign tax relief and tax treaties

Last reviewed - 01 December 2023

Foreign tax relief

A tax credit for foreign tax paid is granted where income accrues to a resident in Saint Lucia, when that income has been taxed in another country, whether or not there is a double taxation agreement (DTA) with that country, and whether or not the income is covered by the applicable agreement. Where there is an agreement with another country, the tax credit is given in the manner provided in the agreement. Where there is no agreement, the tax credit is the lesser of the tax payable in the other country or the tax charged in Saint Lucia.

Tax treaties

Saint Lucia has no tax treaties with other countries, except for certain member states that make up the Caribbean Community (CARICOM). There is an agreement among the governments of CARICOM for the avoidance of double taxation.