Saint Kitts and Nevis capital gains tax: none for individuals
Saint Kitts and Nevis charges individuals no capital gains tax, so the tax on your investment gain is zero. Shares, funds, crypto and property alike, a private disposal carries no tax on the gain, whatever the holding period. Section 3(3) of the Income Tax Act takes every person other than a company out of the one-year gains charge, and income tax on individuals was abolished in 1980.
Current as of 2026-09-30, from the Income Tax Act, Cap. 20.22 and the Inland Revenue Department.
Current rules
Taxes on selling shares, crypto and property in Saint Kitts and Nevis
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing, at any holding period |
| Crypto | Nothing on the gain |
| Funds and ETFs | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Companies | A gain on an asset sold within one year of acquisition is taxed at half the 33% corporation rate, 16.5%, under section 3(2) of the Income Tax Act |
| Transaction charges | Stamp duty and VAT attach to the transaction, not the gain. The standard VAT rate is 17% |
Questions
Saint Kitts and Nevis capital gains tax questions
Does Saint Kitts and Nevis have a capital gains tax?
Not for individuals. Section 3(2) of the Income Tax Act (Cap. 20.22) taxes a capital gain on an asset sold within one year of acquisition, but section 3(3) provides that section 3 does not apply to income accruing on or after 1 May 1980 to any person other than a company. Income tax on individuals was abolished in 1980. Whether you sell shares after a week or land after twenty years, the gain is not taxed.
Is the one-year rule still in force?
Yes, for companies. A company pays corporation tax of 33%, and a capital gain on an asset it disposes of within one year of acquisition is taxed at half that rate, 16.5%, which sits below the 20% cap in the statute. Individuals are outside the charge.
Is crypto taxed in Saint Kitts and Nevis?
Not as a capital gain. An individual pays no income tax and no capital gains tax, and crypto is a capital asset like any other for a private sale.
Is there VAT on selling an investment?
VAT is charged on taxable supplies made in the course of a taxable activity, at 17% standard and 10% on commercial rentals, accommodation and restaurant supplies. It is a transaction charge and never a tax on the gain.
What exactly does the Income Tax Act say?
Saint Kitts and Nevis charges no capital gains tax on an individual. Section 3(2) of the Income Tax Act (Cap. 20.22) taxes a gain of a capital nature on assets disposed of within one year of acquisition at one half of the income tax rate, capped at 20%, and section 3(3) provides that section 3 does not apply to income accruing on or after 1 May 1980 to any person other than a company. Source: https://lawcommission.gov.kn/wp-content/documents/Act17TOC/Ch-20_22-Income-Tax-Act.pdf
Who does the one-year charge still reach?
The same act keeps the one-year charge for companies only: a company pays corporation tax of 33% under section 32(1)(b), and its short-term gain is taxed at one half of that rate, 16.5%, below the 20% cap. Source: https://lawcommission.gov.kn/wp-content/documents/Act17TOC/Ch-20_22-Income-Tax-Act.pdf
Is anything taxed instead of the gain?
This is a no-capital-gains-tax position for individuals, not an exemption from transaction charges: stamp duty and VAT are charged on the transaction, never on the gain, and are owed whether the sale makes a gain or a loss. Source: https://www.sknird.com/TOR/IncomeTax-Page.aspx?PageID=137