Quick overview
| Standard Rate | Reduced Rate | Other Rates |
| 12.5% | 10% | Zero-rated (0%) and exempt |
The local name for VAT in Saint Lucia is Value-added tax (VAT).
There are basically 2 VAT rates in Saint Lucia:
- Standard VAT rate is 12.5%
- Reduced VAT rate is 10%
Recent developments
For more information about (recent) rate change developments in Saint Lucia, please click HERE.
Standard rate: 12.5%
This rate applies for all transactions that take place in Saint Lucia, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Reduced rate: 10%
Goods and services taxable at 10%
- Hotel accommodation
Zero rate (0%)
Goods and services taxable at 0%
- Exported goods and services
- Certain staple foodstuffs
- Fuel
- Goods supplied by licensed duty-free shop operators
Exempt supplies of goods and services (No right to deduct VAT)
- Financial services
- Medical services
- Education services
- Residential property sales
- Transportation services
- Betting and gaming
- Certain imports
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on December 23, 2021.
