Living in Saint Lucia: resident status from 183 days, tax of 15 %, 20 % then 30 %, license to buy land

This page reports information published by the Inland Revenue Department (IRD) of Saint Lucia, the Attorney General's Office (which issues revised laws), and the BOFiP (Bulletin Officiel des Finances Publiques - Official Bulletin of Public Finances). The Income Tax Act defines a resident as someone present in the country for at least 183 days in a year, or whose permanent residence is in the country and who is present there. Personal income tax is 15 % up to 15,000 $, 20 % up to 30,000 $, and 30 % above that, with a personal allowance of 25,000 $ starting with the 2023 tax year. A foreign national must obtain a license to purchase or lease land.

No tax treaty between France and Saint Lucia is listed in the BOFiP (Official Bulletin of Public Finances); only an information exchange agreement is listed. Amounts are noted as "$" by the tax authorities, unless otherwise specified.

Tax residency: what the Income Tax Act says

The revised laws of Saint Lucia (2023 edition) define in Article 2 the person "resident in Saint Lucia". For a natural person, three cases are provided:

• her permanent place of residence is in Saint Lucia and she is physically present there during the income year, except for absences that the Comptroller deems justified (studies, medical treatment, public duties or other reasonable cause);
• she is physically present in the country for at least 183 days in the income year;
• His presence in a given year extends without interruption into a neighboring year for which the 183-day criterion is met.

The income year for an individual is the calendar year. The text also defines a person as "ordinarily resident" by reference to the first case, that of permanent residence. The concept of domicile does not appear in this definition.

According to Article 8, a resident is taxed on their income from all sources, whether in Saint Lucia or abroad, while a non-resident is taxed only on their locally sourced income. A resident individual who is not ordinarily resident is taxed on their foreign-source income only to the extent that it is received in Saint Lucia.

Income tax: 15 %, 20 % then 30 %

The IRD brochure on the scheme applicable since January 1, 2023 (law no. 19 of 2023) gives the following annual brackets.

The same brochure indicates a personal allowance of 25,000 $ starting with the 2023 tax year, compared to 18,000 $ for the years 2013 to 2022. Other deductions are capped at a total of 30,000 $; the personal allowance, medical expenses, and solar installations are excluded from this cap for 2023 to 2025. A pension exemption or a deduction for individuals aged 60 and over, of 6,000 $, can be claimed, but only one of the two. The tax return is due on March 31.

Schedule 5 of the Income Tax Act, in the 2023 edition of the revised statutes, carries over the same rates for the 2023 income year.

Non-residents: withholding tax

Schedule 3 of the Income Tax Act sets out the withholdings on the gross amount of payments made to non-residents.

These rates are subject to the double taxation agreements stipulated in Article 60 of the law. The IRD page entitled "AZ of Taxes" gives, for royalties, management fees, commissions, and honoraria, 10 % for a resident of Saint Lucia, 15 % for a resident of CARICOM, and 25 % for a non-resident. The page is undated.

Dividends, interest and capital gains

Article 25 of the Income Tax Act lists exempt income. It specifically includes "distributions from companies," meaning distributions from companies, without the conditions stated in that paragraph, and, for a natural person, interest from a deposit in a Saint Lucia bank.

The Taxation: Doing Business Guide 2019 from the public agency Invest Saint Lucia states that Saint Lucia does not levy a capital gains tax. This guide dates from 2019 and does not cite the relevant legal provision. Foreign-source interest and rental income are not addressed in detail here.

Foreign pensions

Article 25 exempts "any pension accruing from a source outside Saint Lucia" received by a retiree who, prior to retirement, was not a resident of Saint Lucia. No other pension schemes for retirees or new residents are detailed here.

Buying a property: license, stamp duty, property tax

Section 14 of the Alien Landholding (Licensing) Act prohibits an "alien" from purchasing, acquiring, leasing, or continuing to hold land without a valid license. Failure to comply may result in the land being forfeited to the Crown. The definition of "alien" is not detailed here. Schedule 3 of the Act sets out the license fees, in US dollars:

Rights beyond five acres are not detailed here. According to the IRD's "AZ of Taxes" page, a deed of sale or transfer entitles the purchaser to 2 % of the consideration, and 10 % when the seller is not a citizen of Saint Lucia or is a foreign national. The same IRD page describes an annual property tax on the estimated market value of residential and commercial properties, including land, without specifying the rates.

Relations with France: no listed agreement

The BOFiP (French Official Tax Bulletin) maintains two lists. The list of tax treaties concluded by France (BOI-ANNX-000306, version in force since April 29, 2026, which lists the agreements in force on January 1, 2026) does not mention Saint Lucia. The list of agreements for the exchange of tax information (BOI-ANNX-000307, version in force since June 21, 2019) mentions an agreement dated April 1, 2010, which entered into force on January 20, 2011.

In the absence of a tax treaty, French domestic law applies. The website service-public.gouv.fr (page checked on 01/01/2026) outlines the criteria for tax residence as defined in Article 4 B of the French General Tax Code (CGI): habitual residence of the household, principal place of residence for at least 183 days, principal activity, and center of economic interests. The income tax guide published by impots.gouv.fr states: "In the absence of a tax treaty, income is taxable in France, without eliminating potential double taxation in France." For income from foreign securities originating from a country without a treaty, the French Official Tax Bulletin (BOFiP) specifies that it does not give rise to any credit against French tax and is taxed on its net amount after foreign tax (CGI, Art. 122). Form 2047 and tax residence are discussed on our pages about foreign income and tax residence.

What this page does not cover

It does not detail inheritance and gift laws, property tax rates, social security, VAT, citizenship or residency programs, or residency permits. These matters fall under Saint Lucian law and should be verified with the IRD (Institution for the Regulation of Saint Lucia) and the relevant authorities. Balmont Conseil is not a law firm or a local tax advisor: local tax matters should be verified with a professional based in Saint Lucia. French matters, including the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• The number of days spent in Saint Lucia in the calendar year, the location of your permanent residence and whether you are an "ordinarily resident" or not.
• The nature of your income: salary, pension from foreign sources, dividends, interest, royalties, rents.
• The property in question: land or dwelling, area in acres, purchase or lease, and the resulting license.
• Your residency situation in France and Saint Lucia, year by year.

The rule depends on your situation. No results are guaranteed.