Saint Lucia
Taxes, residence and daily life for people moving to Saint Lucia: for a wealthy family, an expat employee and a remote worker. Researched .
Open Saint Lucia 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?
- from €214,381 · Citizenship by Investment: National Economic Fund (NEF)
- Can US citizens live here?
- from €214,381 · Citizenship by Investment: National Economic Fund (NEF)
- Other passports
- from €214,381 · Citizenship by Investment: National Economic Fund (NEF)
- Tax on a €30M portfolio
- €48,600 a year
- Wealth tax
- none
- Children inherit
- tax-free
- Living costs, family of five
- €166,384 a year
- EU member
- no
- Currency
- XCD
- Capital
- Castries
Tax on investments, inheritance and wealth
Saint Lucia taxes ordinarily resident individuals on worldwide income (top rate 30%), but capital gains are not taxed and dividends ('distributions from companies') are exempt income by statute. There is no inheritance, gift or net wealth tax. The main residual exposure for a portfolio investor is foreign interest income, which is taxable at up to 30%.
- Ordinary tax residence: Residents with a permanent place of abode in Saint Lucia are taxed on worldwide income at 15%/20%/30%, but capital gains are not taxed and 'distributions from companies' are exempt income under s. 25 of the Income Tax Act. Foreign interest (other than on Saint Lucian bank deposits) is taxable.
Income tax for employees and remote workers
Income tax is 15% on the first XCD 15,000 of taxable income, 20% on the next XCD 15,000 and 30% above, after a XCD 25,000 personal allowance. Employees pay 5% National Insurance up to XCD 5,000 a month.
How to get residence
No free movement for anyone. Citizenship by investment starts at USD 240,000 (National Economic Fund), with bonds from USD 300,000 and real estate from USD 300,000. Saint Lucian passports lost UK visa-free access on 5 March 2026. Ordinary residence routes are not sourced from official pages.
| Route | Kind | Who | Status | In short |
|---|---|---|---|---|
| Citizenship by Investment: National Economic Fund (NEF) | Citizenship by investment | EU citizens, US citizens, other passports | open | A USD 240,000 non-refundable contribution covers the applicant and up to three dependants. |
| Citizenship by Investment: National Action Bonds (NAB) | Citizenship by investment | EU citizens, US citizens, other passports | open | Buy USD 300,000 of interest-free government bonds held for five years, plus a USD 50,000 non-refundable fee. |
| Citizenship by Investment: Approved real estate project | Citizenship by investment | EU citizens, US citizens, other passports | open | USD 300,000 in an approved high-end branded hotel or boutique property, plus administration fees. |
Citizenship: Ordinary naturalisation residence period not verified in this research; see open questions.
Inheritance law and trusts
Saint Lucia's Civil Code lets an adult dispose of property by will and no reserved share was found. The Code also recognises trusts under English principles. Without a will, a spouse takes one third and the children two thirds. 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 | 62 |
| Corruption and government integrity | 59 |
| Legal system and property rights | 62 |
| Healthcare quality and access | 57 |
| Education quality | 39 |
| Human development and quality of life | 50 |
| Infrastructure and connectivity | 68 |
| Cost of living and housing | 94 |
| Business opportunities and economy | 59 |
| Cultural fit and lifestyle | 64 |
Research notes
Saint Lucia — family-office tax dossier
Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser
Summary
Saint Lucia taxes ordinarily resident individuals on worldwide income (top rate 30%), but capital gains are not taxed and dividends ('distributions from companies') are exempt income by statute. There is no inheritance, gift or net wealth tax. The main residual exposure for a portfolio investor is foreign interest income, which is taxable at up to 30%.
Residence and eligibility
Permanent place of abode + presence, or 183 days (Deloitte St. Lucia Highlights 2026; PwC reviewed 12 Oct 2026). Worldwide basis for ordinarily resident individuals; Saint Lucia-source/remittance basis for others. CBI programme exists (amounts not verified).
Capital gains
Not taxed (Deloitte; PwC). ITA Cap. 15.02 s.25(1)(zs) exempts income from trading in securities other than by way of a business. JSON rates 0. Real property stamp duty: seller 2.5-5% resident / 10% non-resident; buyer 2%; Alien Landholding Licence 7.5% for non-residents.
Dividends
ITA s.25(1)(x) exempts 'distributions from companies' (not limited to local companies). JSON domestic 0 and foreign 0 (medium confidence). Foreign interest is taxable at 15/20/30% after XCD 25,000 allowance; local bank deposit interest exempt. No dividend WHT outbound.
Inheritance and gifts to children
No inheritance, estate or gift tax (PwC; Deloitte). JSON basis none, fully_exempt.
Wealth tax
None. Property tax 0.25% residential / 0.4% commercial.
Special regimes
None researched beyond the remittance basis for residents who are not ordinarily resident.
Company taxation (kept separate from personal tax)
CIT 30%; dividends and gains of companies not taxed.
Cost of living notes
City: Rodney Bay / Cap Estate (Gros Islet, north of Castries), where expatriate families mostly live.
- Prime rent: USD 4,222.50 a month (2026), the midpoint of the only two 4+ bedroom rentals on Terra Caribbean's Saint Lucia listings on 15 Oct 2026 (Flamboyant Drive House, Rodney Bay, 5 bed, USD 5,500; Allamanda townhouse, Cap Estate, 4 bed, USD 2,945). Indicative only.
- International school fee: XCD 24,300 (USD 9,000) a year, International School of St Lucia, international students Grades 7-12, plus New Brunswick course fees of XCD 3,780 a year in Grades 11-12 and an annual facility fee. The page is marked 'Updated April 2024' and gives no school year.
- Price per m2, health insurance, housekeeper: not sourced.
Open questions
- Current CBI amounts not verified.
- [standard/dividends] No PwC/Deloitte statement explicitly confirming that foreign portfolio dividends received by an ordinarily resident individual fall under s.25(1)(x).
- Prime rent rests on two Terra Caribbean listings (USD 2,945 and 5,500 a month); Saint Lucia Sotheby's and other agencies could not be read, so a broader sample is needed. ISSL's fee page dates from April 2024; check for a 2025/26 or 2026/27 schedule.
Sources
- Deloitte International Tax: St. Lucia Highlights 2026: https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-stluciahighlights-2026.pdf
- PwC Worldwide Tax Summaries: Saint Lucia, Individual - Income determination: https://taxsummaries.pwc.com/saint-lucia/individual/income-determination
- Income Tax Act (Cap. 15.02), section 25 - Exemptions (Revised Laws of Saint Lucia): https://www.attorneygeneralchambers.com/laws-of-saint-lucia/income-tax-act/section-25
- PwC Worldwide Tax Summaries: Saint Lucia, Individual - Other taxes: https://taxsummaries.pwc.com/saint-lucia/individual/other-taxes
- PwC Worldwide Tax Summaries: Saint Lucia, Individual - Taxes on personal income: https://taxsummaries.pwc.com/saint-lucia/individual/taxes-on-personal-income
- Terra Caribbean: Saint Lucia residential rentals (4+ bedrooms): https://terracaribbean.com/saint-lucia/rent/
- International School of St Lucia: Tuition: https://www.intschoolstlucia.org/tuition
Change log
- 2026-10-15: initial research.
- 2026-10-15: cost of living pass: added prime rent (USD 4,222.50, two Terra Caribbean listings) and International School of St Lucia tuition (XCD 24,300, international Grades 7-12; page updated April 2024); city set to Rodney Bay / Cap Estate.
- 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
- Saint Lucia CIP: Citizenship by Investment options — Citizenship by Investment Programme, Saint Lucia
- UK imposes visa requirement on Saint Lucian nationals (5 March 2026) — Outbound Investment
- Civil Code of Saint Lucia: Trusts (art. 916A) — Attorney General's Chambers, Saint Lucia
- Civil Code: successions to spouse and descendants — Attorney General's Chambers, Saint Lucia
- Civil Code: capacity to give and receive by will — Attorney General's Chambers, Saint Lucia
- International Trust (Repeal) Act — Attorney General's Chambers, Saint Lucia
- HCCH status table: 1985 Trusts Convention — Hague Conference on Private International Law
Tax sources are cited in the research notes above.