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Saint Lucia
Corporate - Withholding taxes
Last reviewed - 01 December 2023Resident 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
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