Saint Lucia

Saint Lucia income tax is imposed on the following:

• Income of an individual who is resident or ordinarily resident in Saint Lucia that accrues to the individual directly or indirectly from all sources whether in or outside Saint Lucia.
• Income of an individual who is a resident, but is not ordinarily resident in Saint Lucia, that accrues to the individual directly or indirectly from all sources in Saint Lucia and income accrued from sources outside Saint Lucia to the extent that the income is remitted to Saint Lucia.
• Income arising in Saint Lucia to a non-resident and income accrued from sources outside Saint Lucia to a non-resident to the extent that the income is received in Saint Lucia.

Personal income tax rates

Tax rates on chargeable income are as follows.