LC Value-added tax (VAT) Rates Saint Lucia — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
15% 9.5%, 0% (XCD)

Saint Lucia's general VAT rate is 15%, with other rates including 9.5% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Inland Revenue Department, VAT Section in Castries.

Saint Lucia has a special reduced VAT rate of 7% on hotel services.

Saint Lucia is a member of the CARICOM trading bloc, which may affect international VAT collection and regulations.

Saint Lucia's consumption tax is called the Value-added tax (VAT), which was introduced in October 2012.


Saint Lucia VAT rates for 2017

Standard
15%
Reduced
9.5% (hotel accommodation)
Other
Zero-rated and exempt

Saint Lucia VAT number format

Businesses in Saint Lucia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Inland Revenue Department, VAT Section, and will follow a certain format. The VAT number format is 123456-7.


Saint Lucia VAT return periods

Businesses in Saint Lucia that are required to collect tax from consumers must file regular tax returns with the Inland Revenue Department, VAT Section in Castries. Saint Lucia's VAT return periods are:

Monthly


Saint Lucia Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Saint Lucia are required to start collecting and remitting tax.

Registration
XCD400,000 (effective 14 March 2016)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Saint Lucia are not required to collect taxes from the consumer.


Saint Lucia VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Saint Lucia VAT refund program, more info can be obtained from the Inland Revenue Department, VAT Section.


LC Value-added tax (VAT) Rates Saint Lucia Tax Sources & Citations

  • EN: Saint Lucia Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Saint Lucia's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Saint Lucia tax information on this page is incorrect or out of date.
Citations:
  1. Saint Lucia Inland Revenue Department, VAT Section (accessed 2017)
  2. Ernst & Young global VAT tax study, Saint Lucia (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/lc-saint-lucia