Starting a business in
🇰🇳St Kitts and Nevis
Checked November 4, 2026 · How we score
Corporate tax
33%
Top income tax
0%
Setup from
$1,200
all-in, first year
Time to form
5 days
can be done remotely
Taxes in St Kitts & Nevis
| Corporate income tax | 33% 33% on resident companies' profits (St Kitts). Nevis offshore entities (Nevis LLC, Business Corporation, trust) conducting no local business are exempt from Nevis tax, with annual registration fees. Hotel and approved enterprises may receive tax holidays. |
|---|---|
| Personal income tax (top) | 0% No personal income tax, capital gains tax, wealth tax or inheritance tax. Government revenue comes from VAT, property transfer tax, stamp duty and payroll-related levies. |
| Tax system | Territorial (foreign income untaxed) |
| Capital gains tax | 0% |
| Dividend withholding (non-residents) | 0% |
| VAT / GST | 17% |
| Social security | VAT 17% since 2010. Social security contributions are payable by employers and employees on local payroll (about 5% employee, 6% employer, with ceilings). Property transfer tax and stamp duties apply to real estate. |
Forming a company in St Kitts & Nevis
| Usual entity | Nevis LLC / Nevis Business Corporation, or St Kitts company |
|---|---|
| Minimum capital | None |
| Setup cost (all-in) | $1,200–$3,000 |
| Annual running cost | $800–$2,500 |
| Time to incorporate | 5 days |
| Form remotely as a foreigner | Yes |
| Local director required | No |
| Local address required | Yes |
| Owners on public register | No |
| Statutory audit for small companies | No |
| Business banking for non-residents | Very hard |
Residency and visas
Citizenship by investment: the Sustainable Growth Fund contribution starts at US$150,000 for a single applicant per a government notice of October 2025 (some agents cite higher figures after the 2023 Sustainable Island State Contribution), or real estate from about US$325,000–US$400,000, plus due diligence and government fees. Processing takes roughly 3–6 months. The programme has strict due diligence, a 4-year pause on resale for real estate, and the passport gives visa-free access to about 150 countries. Confirm current thresholds with the CBI Unit before applying.
| Digital nomad visa | No |
|---|---|
| Golden visa | Yes, from $150k |
| Citizenship by investment | From $150k |
| Ease of residency for founders | 3/5 (1 = easiest) |
Special tax regimes
Citizenship by Investment (SGF)
Contribute at least US$150,000 to the Sustainable Growth Fund (single applicant, per Oct 2025 government notice) or invest in approved real estate for a St Kitts passport; additional fees apply for dependents and due diligence.
Nevis LLC / offshore structures
Nevis LLCs and international exempt trusts offer strong asset protection and no Nevis tax on foreign income, widely used by individuals and crypto founders.
No personal income tax
St Kitts and Nevis levies no personal income tax, capital gains or inheritance tax on residents; citizens living abroad are not taxed worldwide.
Pros and cons
Why founders pick St Kitts & Nevis
- One of the oldest and fastest citizenship by investment programmes
- No personal income, capital gains or inheritance tax
- Nevis LLC offers strong creditor protection
- Passport with broad visa-free access, including the UK and Schengen
Watch out for
- 33% corporate tax for local companies and 17% VAT
- CBI programme is under increasing international scrutiny and rule changes
- Banking for Nevis entities is difficult
- Nevis entities are widely seen as secrecy structures
Best for: Individuals seeking a second passport quickly · Asset-protection structures using Nevis LLCs and trusts · Founders who want a Commonwealth passport with no personal income tax
St Kitts & Nevis: common questions
How much does St Kitts citizenship by investment cost?
Per a government notice of October 2025, the Sustainable Growth Fund contribution starts at US$150,000 for a single applicant. Real estate options start from roughly US$325,000–US$400,000, plus due diligence and processing fees that vary by family size. Some agents quote higher SGF figures, so confirm with the CBI Unit.
Does St Kitts and Nevis have income tax?
No. St Kitts and Nevis has no personal income tax, capital gains tax, wealth tax or inheritance tax. Resident companies pay 33% on profits, and there is a 17% VAT.
What is a Nevis LLC used for?
A Nevis LLC is an asset-protection and holding vehicle with strong creditor-protection rules, charging order-only remedies and a short limitation period for claims. It is exempt from Nevis tax if it does not do business locally.
Is St Kitts and Nevis on the EU tax blacklist?
No. St Kitts and Nevis is not on the EU's Annex I blacklist or Annex II grey list as of the 9 October 2026 update, but it has been listed before and still faces scrutiny of its offshore sector and CBI programme.
Can I live in St Kitts and Nevis with citizenship by investment?
Yes, citizens have the right to live there, though there is no minimum stay requirement for CBI holders. Citizens are generally taxed only on St Kitts-source income, but your previous country of residence may still treat you as a tax resident.
Sources
- St Kitts and Nevis Citizenship by Investment Unit
- Inland Revenue Department, St Kitts and Nevis
- Council of the EU: list of non-cooperative jurisdictions
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Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.