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5.4. Tax Base for Non-Resident Entities

Non-resident entities operating in Saint Lucia through a permanent establishment ('PE') are subject to tax on income sourced from Saint Lucia.

Non-resident entities deriving income from the source in Saint Lucia without a PE are not subject to tax in Saint Lucia. However, withholding tax is levied on such income (see Sec. 8.2.3. below for tax rates).