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8.2.1. Corporate/Profit Taxes

A non-resident entity having a branch or a permanent establishment ('PE') in Saint Lucia is subject to tax on income earned by such branch or PE in Saint Lucia. The tax is levied at the same rate as for resident companies i.e. at 30% (33.33% is case of non-compliance of tax regulations see sec 8.1.1.). There is no branch tax on the (deemed) remittance of the after-tax income to the foreign head office.

Saint Lucia sourced income earned by non-residents not having a PE in Saint Lucia, is subject to withholding tax in the country, which is the final tax on such income (See Sec. 8.2.2. below).