33% standard rate on worldwide income for resident companies (non-residents taxed on Saint Kitts and Nevis-source income).
0% - no personal income tax.
17% standard VAT - the highest standard rate in the Eastern Caribbean.
An individual is tax resident in Saint Kitts and Nevis if present for 183 days or more in a calendar year, confirmed via multiple independent sources. A company is resident if incorporated in the Federation or centrally managed and controlled there. Resident companies are taxed on worldwide income; non-resident companies are taxed only on Saint Kitts and Nevis-source income. There is no personal income tax for either residents or non-residents, so the residency test primarily matters for corporate tax, withholding tax administration, and Citizenship by Investment (CBI) program purposes rather than for triggering any personal tax liability - CBI passport holders are not automatically tax resident and are not taxed simply by virtue of holding citizenship.
Saint Kitts and Nevis has no Controlled Foreign Company regime, confirmed via a specialist source describing the Inland Revenue Act (No. 18 of 2019) framework. Tax residents may own offshore companies without those entities' income being attributed back to the resident owner under domestic Kittitian/Nevisian law - though this does not eliminate CFC exposure under the tax residents' other home-country CFC rules where applicable (relevant mainly for dual residents or those with tax obligations elsewhere).
No statutory thin capitalization ratio or interest-limitation rule was identified in available sources.
No domestic FBAR/Form 8938-equivalent requiring Saint Kitts and Nevis residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Saint Kitts and Nevis accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements - this applies to CBI passport holders who are US persons just as it would to any other US person.
Saint Kitts and Nevis has double tax agreements with fellow CARICOM members (Antigua and Barbuda, Belize, Dominica, Grenada, Guyana, Jamaica, Saint Lucia, Saint Vincent and the Grenadines, and Trinidad and Tobago) via the CARICOM multilateral agreement, plus separate bilateral treaties with Denmark, Norway, Sweden, San Marino, and the United Kingdom, confirmed via a specialist Caribbean tax-advisory source. No US tax treaty exists. Customs duties do not apply to goods imported from other CARICOM member states.