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8.2.2. Withholding Taxes

The withholding tax rates levied on income received / derived by the non-residents and residents of CARICOM member country from sources within Saint Lucia are as below:

Dividend

There is no withholding tax on dividend paid by Saint Lucia resident entities to non-residents or CARICOM residents.

Interest

Tax is withheld at the rate of 15% on interest paid by Saint Lucia resident entities to non-residents or CARICOM residents.

Royalty Copyright

Tax is withheld at the rate of 25% on royalties paid to non-residents and 15% on royalties paid to CARICOM residents.

Royalty Patent

Tax is withheld at the rate of 25% on royalties paid to non-residents and 15% on royalties paid to CARICOM residents.

Royalty Trademark

Tax is withheld at the rate of 25% on royalties paid to non-residents and 15% on royalties paid to CARICOM residents.

Service Management

Tax is withheld at the rate of 25% on service management fees paid to non-residents and 15% on service management fees paid to CARICOM residents.

Services Technical

Tax is withheld at the rate of 25% on services technical fees paid to non-residents and 15% on services technical fees paid to CARICOM residents

Others

Tax is withheld at the rate of 25% on commission or fees (excluding employment), insurance premiums and any other payments made to non-residents.

Below is a discussion of domestic withholding tax rules for most of the common cross border payments.

Capital Gains
0%
Dividends
0%
Interest
15%
Royalty Copyright
25%
Royalty Patent
25%
Royalty Trademark
25%
Sales
0%
Service Management
25%
Service Technical
25%

* Rates are current as of 05 February 2023