Saint Lucia — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
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 2023
- 9.5% (hotel accommodation)
- 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:
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.
- 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.
Saint Lucia Tax Sources & Citations
- EN: Saint Lucia Value Added Tax
- RU: НДС
- CN: 增值税
- Saint Lucia Inland Revenue Department, VAT Section (1)
- Ernst & Young global VAT tax study, Saint Lucia (updated 2023)
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