Saint Lucia's headline corporate income tax (CIT) rate is 30.
The headline personal income tax (PIT) rate is 30.
The standard VAT/GST (or equivalent consumption tax) rate is 12.5. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is tax resident in Saint Lucia if present for 183 days or more in a calendar year (confirmed via multiple sources). A company is resident if registered in Saint Lucia or managed and controlled there. Resident companies and individuals are taxed on worldwide income; non-residents are taxed on Saint Lucia-source income only.
Saint Lucia has no Controlled Foreign Company regime, confirmed via a specialist company-formation source describing the absence of "CIC rules" alongside the absence of exchange controls. Note separately that Saint Lucia's International Business Companies (IBC) regime and a former Foreign Source Income Exemption (FSIE) were reviewed by the EU Code of Conduct Group on Business Taxation; the FSIE regime (LC005) was found to have harmful characteristics and was abolished, with amending legislation published December 30, 2020, following a 2019-2021 EU review process.
No statutory thin capitalization ratio or interest-limitation rule was identified in available sources.
No domestic FBAR/Form 8938-equivalent requiring Saint Lucia 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 Lucia 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.
Saint Lucia has one double tax agreement: the CARICOM multilateral treaty, confirmed via the primary CARICOM (Double Taxation Agreement) Act (Cap. 19.05, Act 28 of 2001, in force since May 22, 1995), covering fellow CARICOM member states. There is no separate bilateral treaty network beyond this multilateral instrument, and no US tax treaty exists.