Value Added Tax Act • 12.5% Standard • 10% Hotel & Tourism Rate
Saint Lucia VAT Calculator
Calculate VAT inclusive and exclusive prices, input tax credits, and net tax payable to the Inland Revenue Department (IRD) across standard, tourism, and exempt goods.
Saint Lucia VAT Guidelines & Rates
The Value Added Tax Act is administered by the Inland Revenue Department (IRD) of Saint Lucia:
Standard & Tourism Rates
- Standard Rate: 12.5% applies to general supplies of goods, dining, professional services, and imports.
- Tourism Rate: 10.0% applies to hotel accommodation, villas, guest houses, and approved watersports tours.
- Registration Threshold: Businesses with annual gross turnover exceeding EC$ 400,000.
Zero-Rated vs Exempt Items
- Zero-Rated (0%): Basic foods (rice, flour, sugar, bread, milk, fresh meat/fish), educational books, prescription drugs, exports. Allows input tax recovery.
- Exempt: Residential rent, financial and insurance services, healthcare services, educational courses. No input tax recovery.
📊 Inland Revenue Department (IRD) & NIC Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (XCD) |
|---|---|
| Primary Net / Statutory Payable Amount | $0.00 XCD |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Eastern Caribbean & Saint Lucia Inland Revenue Dept (IRD) Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.