Tax on Investment Income in Saint Kitts and Nevis

Saint Kitts and Nevis provides a highly favorable tax environment for investors. There is no personal income tax on investment income, no capital gains tax, and limited withholding taxes on cross-border payments.

Dividend Income

Individual Taxation

Dividends received by individual residents are not taxable (0% PIT). Non-residents receiving dividends from Saint Kitts and Nevis sources are subject to a final withholding tax of 10%.

Corporate Taxation

Dividends received by a resident company from another resident company are generally exempt. Foreign-source dividends are included in taxable income and subject to CIT at 33%.

Interest Income

Individual Taxation

Interest income earned by individuals is not taxable (0% PIT). Non-residents receiving interest from Saint Kitts and Nevis sources are subject to a final withholding tax of 10%.

Corporate Taxation

Interest income received by corporations is included in taxable income and taxed at the standard CIT rate of 33%.

Rental Income

Rental income from immovable property is not taxable for individuals (0% PIT). For corporations, rental income is included in business income and taxed at 33% CIT.

Capital Gains

Capital gains are not taxable in Saint Kitts and Nevis. There is no capital gains tax for individuals or corporations.

Foreign Investment Income

Since there is no personal income tax, foreign investment income received by individual residents is tax-free. Corporate investors are taxed on worldwide income at 33% CIT.

Tax-Efficient Investment Vehicles