Income Tax Act Cap. 15.02 • 25% Statutory WHT • CARICOM DTA Relief
Saint Lucia Withholding Tax & Treaty Relief Calculator
Calculate statutory non-resident withholding tax on outbound dividend distributions, royalties, loan interest, and technical service fees with CARICOM tax treaty relief.
Saint Lucia Withholding Tax Guidelines
Under the Income Tax Act Cap. 15.02 of Saint Lucia:
Standard Non-Resident Rates
- Dividends: 25% flat tax on gross distributions to foreign entities.
- Interest & Royalties: 25% withheld on outbound patent, trademark, and loan payments.
- Management & Technical Fees: 25% deducted at source on overseas advisory contracts.
CARICOM DTA & Treaty Provisions
- CARICOM Double Tax Treaty: Provides that dividends paid to residents of CARICOM signatory nations are taxable only in the state of residence or exempt from source WHT.
- Filing Requirement: Withheld taxes must be remitted to the IRD within 15 days following the month of payment.
📊 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.