Non-resident legal entities pay tax on profits received within the state.
Currency | Eastern Caribbean Dollar |
Accounting Principles | IFRS, Parent company |
Individual Worldwide Tax Basis | No Worldwide Tax |
Fast Track Citizenship |
Starting Taxable Income | None |
Starting Income Tax Rate | None |
Highest Income Tax Rate | None |
No Individual Capital Gain Tax |
No Net Worth Tax | |
No Gift Tax | |
No Inheritance Tax | |
Dividend Tax | 25% |
Interest Tax | 25%, nonresident |
Income Tax Rate | 25% |
Branch Tax Rate | 25% |
No Capital Gain Tax |
Dividends (Company) | 25% |
Interest (Company) | 25% |
Royalties (Company) | 25% |
Fees for Technical Services (Company) | 25% |
Dividends (Individual) | 25% |
Interest (Individual) | 25% |
Royalties (Individual) | 25% |
Fees for Technical Services (Individual) | 25% |
Dividends (Company) | 0% |
Interest (Company) | 0% |
Royalties (Company) | 0% |
Fees for Technical Services (Company) | 0% |
Dividends (Individual) | 0% |
Interest (Individual) | 0% |
Royalties (Individual) | 0% |
Fees for Technical Services (Individual) | 0% |
Transfer Tax | 7.5% |
Real Property Tax | 0.1%-0.5% |
Standard Rate | 15% |
Reduced Rate | 0%/12.5% |