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VAT rates in Saint Lucia

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.


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