Saint Lucia capital gains tax: none, stamp duty on property sales
Saint Lucia does not tax an individual's capital gains, so the tax on your investment gain is zero. Shares, crypto and property alike go free. What matters on a disposal is stamp duty on the price: 2% from the purchaser of property and up to 5% from a resident vendor, plus annual property tax of 0.25% of open market value on residential land.
Current as of 2026-09-30, from the PwC Saint Lucia tax summary.
Current rules
Taxes on selling shares, crypto and property in Saint Lucia
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing on the gain. The transfer pays stamp duty of the greater of 0.5% of the company's net assets or XCD 10 |
| Crypto | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Selling real estate | Stamp duty on the sale: 2% from the purchaser; from the vendor 10% if non-resident, or if resident 2.5% on XCD 50,000 to 75,000, 3.5% on XCD 75,001 to 150,000 and 5% on XCD 150,001 and over |
| Owning real estate | Annual property tax on open market value: 0.25% residential, 0.4% commercial |
Questions
Saint Lucia capital gains tax questions
Does Saint Lucia have a capital gains tax?
Not for individuals. Capital gains are not subject to tax, so a resident who sells shares, funds, crypto or property pays nothing on the gain, at any holding period or size of gain. Income tax reaches income only, at 15% up to XCD 15,000, 20% up to XCD 30,000 and 30% above.
So what does selling property cost?
Stamp duty on the price, never on the gain. The purchaser pays 2%. A non-resident vendor pays 10%. A resident vendor pays 2.5% on XCD 50,000 to 75,000, 3.5% on XCD 75,001 to 150,000 and 5% on XCD 150,001 and over. It is owed whether the sale makes a gain or a loss.
Is crypto taxed in Saint Lucia?
Not as a capital gain. A private disposal of crypto is taxed the same as shares or property, at zero.
Do companies pay tax on their gains?
Only when the gain is part of the business's income-earning activities. Then the corporate tax rate applies. There is no tax on capital gains otherwise.
What does the tax summary say about individual capital gains?
Capital gains are not subject to tax for an individual: PwC's Saint Lucia individual summary states 'Capital gains are not subject to tax' (page last reviewed 13 January 2026), so a resident individual's gains from shares, funds, crypto or property are not charged at any holding period or size of gain. Source: https://taxsummaries.pwc.com/saint-lucia/individual/income-determination
When is a company taxed on a gain?
Companies pay tax on a gain only when it forms part of the business's income-earning activities: PwC states 'There is no tax on capital gains except in instances where such gains comprise a portion of the income-earning activities of the business', and in that case the corporate tax rate applies. Source: https://taxsummaries.pwc.com/saint-lucia/corporate/income-determination
What stamp duty applies to a property sale?
Stamp duty on a conveyance or sale of immovable property is charged on the sale, not the gain: 2% for a resident or non-resident purchaser; the vendor pays 10% if non-resident, and if resident 2.5% on XCD 50,000 to 75,000, 3.5% on XCD 75,001 to 150,000 and 5% on XCD 150,001 and over. Source: https://taxsummaries.pwc.com/saint-lucia/corporate/other-taxes
What stamp duty applies to share transfers?
Stamp duty on a conveyance or sale of shares, stock, debentures or debt is the greater of 0.5% of the company's net assets or XCD 10 where less than 75% of its assets are immovable property; where more than 75% are immovable property the property vendor scale applies (10% non-resident vendor, 2.5%, 3.5% and 5% for a resident vendor). Source: https://taxsummaries.pwc.com/saint-lucia/corporate/other-taxes
What property tax applies to ownership?
Property tax on ownership is assessed annually on open market value: 0.25% for residential property and 0.4% for commercial property, a charge on holding the asset and not on a gain. Source: https://taxsummaries.pwc.com/saint-lucia/corporate/other-taxes