Saint Vincent and the Grenadines capital gains tax: none, trading profits are business income
Saint Vincent and the Grenadines has no capital gains tax, so the tax on your investment gain is zero. The Income Tax Act taxes business, employment, rental, interest and dividend income, and a gain on selling shares, crypto or property is none of those. Profits from trading as a business are the exception and are taxed as business income.
Current as of 2026-09-30, from the Income Tax Act, Cap. 435 and the Inland Revenue Department.
Current rules
Taxes on selling shares, crypto and property in Saint Vincent and the Grenadines
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. Section 33(1) of the Income Tax Act does not list a gain on selling a capital asset as assessable income |
| Crypto | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Trading as a business | The profit is business income under section 33(1)(a), taxed on the income tax scale |
| Dividends and interest | Assessable income under section 33(1)(g) and (d), taxed as income |
| Owning property | Annual property tax, administered by the Inland Revenue Department |
Income tax scale, 2024 PAYE tables
| Chargeable income (XCD) | Rate |
|---|---|
| Up to 5,000 | 10% |
| 5,001 to 10,000 | 20% |
| Over 10,000 | 28% |
Tables are built from the source records dated 2026-09-30; each links back to the authority page above.
Questions
Saint Vincent and the Grenadines capital gains tax questions
Does Saint Vincent and the Grenadines have a capital gains tax?
No. The Income Tax Act (Cap. 435) charges tax on chargeable income, and section 33(1) lists what makes up assessable income: business, employment, rentals and royalties, interest, fees, annuities and dividends. A gain on selling shares, funds, crypto or property is not on the list, so a private disposal is taxed at zero at any holding period and any size of gain.
When is a sale taxed?
When it is a business. Profits from buying and selling as a trade are business income under section 33(1)(a) and are taxed on the income tax scale, 10% up to XCD 5,000, 20% up to XCD 10,000 and 28% above that in the 2024 PAYE tables, after a standard deduction of XCD 25,000.
Is crypto taxed in Saint Vincent and the Grenadines?
Not as a capital gain. No capital gains tax exists, so a private disposal of crypto is taxed the same as shares or property, at zero.
What is the VAT rate?
The standard rate is 16%, with 11% on hotel accommodation. Businesses with annual sales of XCD 300,000 or more register for VAT. VAT is a charge on supplies, not on an investor's gain.
What does the Income Tax Act say?
Saint Vincent and the Grenadines has no capital gains tax. Section 7(1) of the Income Tax Act (Cap. 435) charges tax on chargeable income, and section 33(1) lists the gains or profits that make up assessable income as those from a business, employment, rentals and royalties, interest or discounts, premiums, commissions, fees and licence charges, annuities and periodic receipts, dividends from companies, and any other gains or profits not included under another paragraph; a gain on selling a capital asset is not among them and no Part of the Act taxes one. Source: https://finance.gov.vc/finance/images/PDF/Acts/Cap435.pdf
What about a trader?
Profits from a trade or business are assessable income under section 33(1)(a), so a person who buys and sells as a business is taxed on the profit as business income, at the income tax scale. Source: https://finance.gov.vc/finance/images/PDF/Acts/Cap435.pdf
How are dividends and interest taxed?
Dividends from companies are assessable income under section 33(1)(g), and interest under section 33(1)(d); these are taxed as income, not as gains. Source: https://finance.gov.vc/finance/images/PDF/Acts/Cap435.pdf
What is charged on property and supplies?
Property tax is an annual tax on ownership administered by the Inland Revenue Department, and VAT is charged at a standard rate of 16% (11% on hotel accommodation); both are charges on the asset or the supply, not on a gain. Source: https://ird.gov.vc/index.php/taxes