Saint Kitts and Nevis
Taxes, residence and daily life for people moving to Saint Kitts and Nevis: for a wealthy family, an expat employee and a remote worker. Researched .
Open Saint Kitts and Nevis in the interactive guide
At a glance
For an EU-citizen family of five living off a €30M portfolio, the guide's default reader. The interactive guide recomputes everything for other passports and situations.
- Ruled out
- Extreme violent crime
- Can EU citizens live here?
- Homeowner / self-sufficient residence
- Can US citizens live here?
- Homeowner / self-sufficient residence
- Other passports
- Homeowner / self-sufficient residence
- Tax on a €30M portfolio
- €48,600 a year
- Wealth tax
- none
- Children inherit
- tax-free
- Living costs, family of five
- €187,953 a year
- EU member
- no
- Currency
- XCD
- Capital
- Basseterre
Tax on investments, inheritance and wealth
St. Kitts and Nevis has had no personal income tax since 1980 and has no inheritance, estate, gift or wealth tax. Capital gains are untaxed unless the asset is sold within one year of purchase (then at most 20% under the Income Tax Act). Dividends are not taxed for residents. Real estate transfers bear 6-10% seller stamp duty and a 10% alien landholding licence for non-resident buyers. Citizenship by investment from USD 250,000 (Sustainable Island State Contribution).
- Ordinary residence: No personal income tax; no estate or wealth taxes.
Income tax for employees and remote workers
There is no individual income tax. Employees pay 5% social security up to XCD 6,500 a month and a graduated Housing and Social Development Levy (3.5%, 10%, 12%) on monthly earnings above XCD 2,253.
How to get residence
EU, US and other passport holders all need a permit or citizenship to live here; there is no free movement. The cheapest way to a passport is the Sustainable Island State Contribution from USD 250,000 (or USD 250,000 to a public benefit project; real estate from USD 325,000). Ordinary residence routes (homeowner, self-sufficient temporary residence) exist but could only be sourced from secondary guides.
| Route | Kind | Who | Status | In short |
|---|---|---|---|---|
| Citizenship by Investment: Sustainable Island State Contribution (SISC) | Citizenship by investment | EU citizens, US citizens, other passports | open | A non-refundable contribution of USD 250,000 to the national fund gives citizenship with no residence requirement. |
| Citizenship by Investment: Real estate | Citizenship by investment | EU citizens, US citizens, other passports | open | Buy into an approved development from USD 325,000, or an exclusive private property from USD 600,000. |
| Citizenship by Investment: Public Benefit Option | Citizenship by investment | EU citizens, US citizens, other passports | open | USD 250,000 to an approved public benefit project (e.g. affordable housing, a school, a beach resort) instead of the national fund. |
| Homeowner / self-sufficient residence | Passive income / retirement | EU citizens, US citizens, other passports | open | People who own property or can show they support themselves and have health insurance can get annual residence permits; a permanent route is reported but unsourced. |
Citizenship: Ordinary naturalisation under the Citizenship Act is reported at 14 years of residence immediately before the application (government service can shorten it); good character required. Not read in full from the statute.
Inheritance law and trusts
Saint Kitts and Nevis has no forced heirship in the sources read. Nevis offers international trusts that foreign heirship rules cannot attack, and a Multiform Foundation. The Hague Trusts Convention is not in force.
Daily life, scored out of 100
From public indicators (World Bank, UNDP, Transparency International and others); higher is better.
| Measure | Score |
|---|---|
| Safety and personal security | 22 |
| Political and institutional stability | 67 |
| Legal system and property rights | 62 |
| Healthcare quality and access | 58 |
| Education quality | 36 |
| Human development and quality of life | 68 |
| Infrastructure and connectivity | 77 |
| Cost of living and housing | 86 |
| Business opportunities and economy | 66 |
| Cultural fit and lifestyle | 77 |
Research notes
Saint Kitts and Nevis — family-office tax dossier
Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser
Summary
St. Kitts and Nevis has had no personal income tax since 1980 and has no inheritance, estate, gift or wealth tax. Capital gains are untaxed unless the asset is sold within one year of purchase (then at most 20% under the Income Tax Act). Dividends are not taxed for residents. Real estate transfers bear 6-10% seller stamp duty and a 10% alien landholding licence for non-resident buyers. Citizenship by investment from USD 250,000 (Sustainable Island State Contribution).
Residence and eligibility
No PIT. CBI: SISC USD 250,000 (family of 4), developer real estate USD 325,000, private home USD 600,000 (7-year hold), PBO USD 250,000; due diligence USD 10,000/7,500 (CIU pages, 2026). Biometric enrolment for all CBI citizens from 14 April 2026.
Capital gains
No tax on gains of assets held over one year (Deloitte 2026). JSON 0. Short-term rule: lower of half CIT or 20%. Stamp duty on transfers of real property 6%-10% depending on consideration and location, payable by the seller; non-resident purchasers need an alien landholding licence costing the greater of 10% of value or XCD 750. Share transfers: 2% stamp duty paid by the seller.
Dividends
No individual income tax (IRD: abolished 1980). JSON 0. WHT 15% to non-residents.
Inheritance and gifts to children
No inheritance or estate tax (Deloitte 2026). JSON basis none, fully_exempt.
Wealth tax
None. Property tax 0.2-0.3% of market value.
Special regimes
None.
Company taxation (kept separate from personal tax)
Corporate income tax 25%; short-term capital gains (asset held under one year) at the lower of half the CIT rate or 20%; no participation exemption; companies doing business exclusively abroad generally not taxed. No Pillar Two commitment. 15% WHT on dividends to non-residents.
Cost of living notes
City: Basseterre / Frigate Bay (St Kitts).
- International school: XCD 25,440 a year, St. Kitts International Academy (private K-12; high school through partner schools), Grades 11-12, expatriate rate, 2025-2026 (Grades 9-10 XCD 24,380; local rate XCD 20,140; XCD 200 annual registration). 2026-27 fees not yet published.
- Prime rent: USD 3,000 a month, a single listing (n=1): the only priced 4-5 bedroom house in Caribbean Paradise Realty's St Kitts long-term (1 year+) houses on 15 Oct 2026, a furnished 4-bed, 4-bath ocean-view house in Half Moon Heights (incl. WiFi, cable, water, yard). Other priced houses on the page were 2-3 bedrooms (USD 1,500-2,500). Indicative only.
- Price per m2, health insurance, housekeeper: not sourced.
Open questions
- Effective date of current CBI minimums and any 2025-2026 price changes or regional (Eastern Caribbean) regulator rules not verified; the December 2025 Chairman's Update PDF was not read.
- Prime rent rests on a single 4-bedroom listing (Caribbean Paradise Realty, Half Moon Heights, USD 3,000 a month); a wider sample of Frigate Bay / Ocean's Edge / Nevis long lets would firm it up.
- capital gains (standard): Whether the one-year short-term capital gains rule applies to individuals.
- inheritance (standard): Stamp duty on gifts or inheritance of land to children.
Sources
- Deloitte International Tax: St. Kitts and Nevis Highlights 2026 (updated January 2026): https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-stkittsandnevishighlights-2026.pdf
- St. Kitts and Nevis Inland Revenue Department: Corporate Income Tax ('Income tax on individuals was abolished in 1980'): https://www.sknird.com/corporate-income-tax/
- St. Kitts and Nevis Citizenship Unit: CBI options: https://ciu.gov.kn/cbi-options/
- St. Kitts and Nevis Citizenship Unit: Sustainable Island State Contribution: https://ciu.gov.kn/sustainable-island-state-contribution/
- St. Kitts and Nevis Citizenship Unit: Private real estate investment: https://ciu.gov.kn/private-real-estate-investment/
- St. Kitts and Nevis Citizenship Unit: Eligibility criteria: https://ciu.gov.kn/eligibility-criteria/
- St. Kitts and Nevis Citizenship Unit: home page (Citizenship Unit Act 2024; biometric enrolment from 14 April 2026): https://www.ciu.gov.kn/
- St. Kitts International Academy: School fees (2024-2025 and 2025-2026): https://skiacademy.net/school-fees/
- Caribbean Paradise Realty: St Kitts rentals, houses (leases of one year or more): https://www.caribbeanparadiserealty.net/st_kitts_houses_for_rent.html
Change log
- 2026-10-15: initial research.
- 2026-10-15: second pass. Re-checked cost of living with direct site checks; still no school fee schedule or rental listings found, open question sharpened. No other changes.
- 2026-10-15: added cost of living: St. Kitts International Academy Grades 11-12 expatriate fee (XCD 25,440, 2025-26) and prime rent (USD 3,000, single 4-bed listing).
- 2026-10-15: family rent re-checked against the upper-middle-class standard: kept.
Residence and succession sources
- ECCIRA: new Caribbean CBI regulator (status reports conflict) — Passport Legacy
- St Kitts and Nevis Citizenship Unit: CBI options — Citizenship Unit, St Kitts and Nevis
- St Kitts and Nevis Citizenship Unit: Eligibility criteria — Citizenship Unit, St Kitts and Nevis
- Residency in St Kitts and Nevis: routes and costs (2026) — Liberty Mundo
- Multiform Foundations Ordinance, Cap. 7.08(N) — Nevis Financial Services Regulation and Supervision Department
- Nevis trusts — Nevis FSRSD
- Private Foundations in the Common Law Caribbean: Variations on a Theme — IFC Review
- HCCH status table: 1985 Trusts Convention — Hague Conference on Private International Law
Tax sources are cited in the research notes above.