Tax residence in Saint Lucia
Answer
The general rule applies to you
No exception is recorded for citizens of Trinidad and Tobago on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
81 exceptions recorded across 33 countries · none match Trinidad and Tobago to Saint Lucia · When you become a tax resident
Residence is defined on three alternative limbs, and a second term - ordinarily resident - is defined to mean only the first of them. That distinction does real work: a resident is taxed on worldwide income, but a resident who is not ordinarily resident is taxed on foreign income only to the extent it is received in Saint Lucia. Someone who spends more than half the year here without establishing a permanent home is in exactly that position, which is a remittance basis in all but name and the most useful thing in the Act for an incomer. Companies have had a territorial regime since 2018: income deemed to accrue from a source outside Saint Lucia is excluded from a resident company's assessable income. The personal allowance is EC$25,000 and from 1 January 2025 every other allowance and deduction together is capped at EC$40,000. Payments to non-residents are withheld at 25 per cent, and at 15 per cent for one category.
At a glance
- Day-count test
- 183 days in the income year
Section 2(1) of the Income Tax Act, the second limb of the definition of resident in Saint Lucia, quoted below.
- Ordinarily resident
- The permanent-abode limb only
Section 2(1) defines it by reference to paragraph (a)(i) of the residence definition, so presence alone never makes an individual ordinarily resident. Quoted below.
- Foreign income of a resident who is not ordinarily resident
- Taxed only on what is received in Saint Lucia
Section 8(2), quoted below.
- Foreign income of a resident company
- Excludedas of 2018
Section 8(3) with section 10A, inserted by Act 12 of 2018. Both are quoted below. Note that subsection (3) is about a company; the individual equivalent is the remittance rule in subsection (2), which is narrower.
- Personal allowance
- EC$25,000as of 2023-01-01
- Cap on all other allowances and deductions
- EC$40,000as of 2025-01-01
Imposed by Act 2 of 2026, which was passed on 19 February 2026 and applies from 1 January 2025. The personal allowance and medical expenses are outside it.
- Withholding on payments to non-residents
- 25 per cent
Schedule 3 to the Income Tax Act. One category, paragraph 1(d), is 15 per cent. The publisher prints the first list as "paragraph l(a)" with a lower-case L.
- Deduction for a child
- EC$5,000as of 2025-01-01
Act 2 of 2026, substituting section 48(1) and section 49(2). A dependent relative is also EC$5,000 and a housekeeper EC$10,000.
- Deduction for technology investment
- Up to EC$50,000as of 2026-02-19
New paragraph (w) of section 38(1): cyber security, artificial intelligence tools and staff training in information and communication technology, as specified by the Comptroller.
- Exemption for a foreign pension
- Full, if you were not resident before retiring
Section 25(1)(l). It is the only residence-based exemption in section 25 addressed to someone arriving in Saint Lucia.
- Personal rates from the 2023 income year
- 15%, 20%, 30%
Schedule 5: 15 per cent on the first EC$15,000 of chargeable income, 20 per cent on the next EC$15,000 and 30 per cent on the remainder, as amended by Act 21 of 2022.
Requirements
- A permanent place of abode in Saint Lucia plus some physical presence in the income year, or
- 183 days of physical presence in the income year, or
- A period of presence continuous with a qualifying period in the preceding or succeeding year
- For the remittance treatment, residence on the second or third limb only, so that the taxpayer is resident but not ordinarily resident
In detail
Resident, and ordinarily resident, are different people
The Income Tax Act defines resident in Saint Lucia on three alternatives: a permanent place of abode here plus some presence during the year; 183 days of presence; or a period of presence joining up with a qualifying period in the adjacent year. It then defines ordinarily resident to mean a person who is resident on the first of those alternatives only. Section 8 charges a resident on income from all sources wherever arising, but subsection (2) says that where an individual is resident but not ordinarily resident, foreign-source income is in charge only to the extent it is received in Saint Lucia. The consequence is a genuine remittance basis for a long-stay visitor who has not put down a permanent home, and it is not mentioned on any guidance page we have seen. Both the definitions and section 8 are stored and quoted here, so the rule stands on the Act's words rather than on an inference from its arrangement of sections.
A cap imposed backwards
Act 2 of 2026 received assent on 19 February 2026 and took effect from 1 January 2025. It capped the total of every allowance and deduction in Parts 6 and 7 at EC$40,000, leaving only the personal allowance and medical expenses outside the cap, and for the 2025 income year alone it also left out solar photovoltaic expenditure. It reset the child deduction to EC$5,000, the housekeeper deduction to EC$10,000 and the dependent relative allowance to EC$5,000, and capped mortgage interest relief at EC$40,000. A taxpayer filing for 2025 was therefore working from rules enacted after the year ended.
Country-level policy
Saint Lucia publishes its statute book at a .com address, and that address is not a republication of the law - it is the law. The Revised Edition of the Laws Act, Cap. 1.07 lets the Attorney General declare a revised edition in force by Order after Parliament has resolved to authorise it, and from that moment the edition is, in the Act's own words carried into the Order, the sole authentic edition. The current edition is the 2023 Supplement, brought into force on 22 July 2025. That is both better and worse than it sounds: better, because the text is authentic rather than merely helpful; worse, because it is authentic as at 2023 and the pages say nothing about the three years since. The Citizenship of Saint Lucia Act printed there does not contain the grandparent descent route enacted in June 2024. The Immigration Act printed there does not contain section 22A, the fee-waiver power enacted in July 2024 and used twice in 2025. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, which stopped being the law on 1 July 2024.
What applies to you
Nothing changes for a citizen of Trinidad and Tobago
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«| 2023 | $ 25,000 effective 1 January, 2023 |»A table by income year. The previous row is $18,000 for 2013, so the 2023 increase was the first in ten years.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«(a) paragraph l(a), (b), (c), (e), (f) and (g) is 25%;»The general rate of withholding on payments to non-residents. The lower-case l is the publisher's.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«(b) paragraph 1(d) is 15%.»The single lower rate.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«Parts 6 and 7, excluding the personal allowance and deduction for medical expenses must not exceed forty thousand dollars;»The sentence begins on the previous page with "effective from the 1st day of January, 2025 the aggregate allowances and deductions permitted under". A cap imposed in February 2026 over a year that had already been lived.
Read it at the sourceAbout this source
The Government printer. Prints the Gazette and publishes Acts and Statutory Instruments as enacted, year by year, as individual PDFs. This is the only place a Saint Lucian instrument later than the 2023 Supplement can be read, and it is where the amendments that matter most live: the grandparent descent route, the immigration fee-waiver power, the ECCIRA Act, the 2026 income tax changes.
Standing: Issues the instrument
Cannot be cited for: A printer, not a consolidator. Everything here is text as enacted: it shows what an Act did to another Act, never what the amended Act now says, and it is on the reader to apply it to the Chapter. It must not be cited for the current state of any provision. Its documents sit on opaque base64 download addresses whose contents cannot be guessed from the URL, so there is no way to reach an instrument you know the number of without opening the year listing and finding it - and a listing paginates, so reading only the first page loses instruments. It must also not be cited for completeness: the listings are the printer's record of what it printed, not a register of what is in force, and nothing on a PDF says whether a commencement Order has been made. Its print of a section number renders an em dash as a Chinese character, so a reading of it will carry foreign glyphs that are a font mapping and not an extraction fault.
We re-read it every 30 days. More about this source
«the deduction allowable under this section is five thousand dollars in respect of any one child.»Section 48 is in the same terms for a child maintained by a resident individual.
Read it at the sourceAbout this source
The Government printer. Prints the Gazette and publishes Acts and Statutory Instruments as enacted, year by year, as individual PDFs. This is the only place a Saint Lucian instrument later than the 2023 Supplement can be read, and it is where the amendments that matter most live: the grandparent descent route, the immigration fee-waiver power, the ECCIRA Act, the 2026 income tax changes.
Standing: Issues the instrument
Cannot be cited for: A printer, not a consolidator. Everything here is text as enacted: it shows what an Act did to another Act, never what the amended Act now says, and it is on the reader to apply it to the Chapter. It must not be cited for the current state of any provision. Its documents sit on opaque base64 download addresses whose contents cannot be guessed from the URL, so there is no way to reach an instrument you know the number of without opening the year listing and finding it - and a listing paginates, so reading only the first page loses instruments. It must also not be cited for completeness: the listings are the printer's record of what it printed, not a register of what is in force, and nothing on a PDF says whether a commencement Order has been made. Its print of a section number renders an em dash as a Chinese character, so a reading of it will carry foreign glyphs that are a font mapping and not an extraction fault.
We re-read it every 30 days. More about this source
«expenditure related to investments in cyber security, artificial intelligence tools and information and communication technology training for staff as specified by the Comptroller and the deduction in respect of expenditure up to fifty thousand dollars.»A new business deduction. The solar photovoltaic deduction in paragraph (v) was simultaneously confined to the income years 2023 to 2025.
Read it at the sourceAbout this source
The Government printer. Prints the Gazette and publishes Acts and Statutory Instruments as enacted, year by year, as individual PDFs. This is the only place a Saint Lucian instrument later than the 2023 Supplement can be read, and it is where the amendments that matter most live: the grandparent descent route, the immigration fee-waiver power, the ECCIRA Act, the 2026 income tax changes.
Standing: Issues the instrument
Cannot be cited for: A printer, not a consolidator. Everything here is text as enacted: it shows what an Act did to another Act, never what the amended Act now says, and it is on the reader to apply it to the Chapter. It must not be cited for the current state of any provision. Its documents sit on opaque base64 download addresses whose contents cannot be guessed from the URL, so there is no way to reach an instrument you know the number of without opening the year listing and finding it - and a listing paginates, so reading only the first page loses instruments. It must also not be cited for completeness: the listings are the printer's record of what it printed, not a register of what is in force, and nothing on a PDF says whether a commencement Order has been made. Its print of a section number renders an em dash as a Chinese character, so a reading of it will carry foreign glyphs that are a font mapping and not an extraction fault.
We re-read it every 30 days. More about this source
«| 8. | Scope of charge to tax |»Quoted for the structure this record rests on. Sections 2, 8, 10A and 25 are now stored and quoted below.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«(i) his or her permanent place of abode is in Saint Lucia and that he or she is physically present therein for some period of time in the income year, unless the Comptroller is satisfied that his or her absence throughout the whole of the income year was for the purpose of education, medical treatment, the performance of duties on behalf of the Government or for any other purposes which, in the opinion of the Comptroller, is reasonable,»The first limb, and the only one that also makes a person ordinarily resident. Note the Comptroller's discretion inside it: an absence for the whole year can still leave a permanent place of abode in charge.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«(ii) he or she is physically present in Saint Lucia for not less than 183 days in the year of income, or»The day count. It is an alternative to the abode limb and not an addition to it.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«ordinarily resident
”, in relation to an individual, means a person who is a resident within the meaning of paragraph (a)(i) of the definition of “resident in Saint Lucia”;»One cross-reference carries the whole distinction this record is about.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«(a) where the taxpayer is a resident, subject to subsection (2) and subsection (3), all amounts ascertained in accordance with Part 5, accrued directly or indirectly from all sources whether in or out of Saint Lucia; and»Worldwide income for a resident, expressly subject to the two subsections that take it back.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«(2) Where an individual is a resident but is not ordinarily resident, his or her assessable income shall include income accrued from sources out of Saint Lucia but only to the extent that such income is received in Saint Lucia.»The remittance basis. It applies to an individual only, and it needs no claim, no election and no fee.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«(3) Where a company is a resident, the assessable income of that company shall not include income accrued from a source outside Saint Lucia in accordance with section 10A.»The company rule, and a different one: exclusion rather than remittance, by reference to the list in section 10A.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«Income accrued to a person is deemed to have accrued from a source outside of Saint Lucia in respect of —»The list that follows covers profits of a foreign permanent establishment, foreign immovable property, most interest, foreign securities, some management charges and royalties, and insurance premiums on risk originating abroad.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«(l) any pension accruing from a source outside Saint Lucia to any retired person, who, prior to his or her retirement, was not resident in Saint Lucia;»A residence-based exemption for pension income, which the previous version of this record said it had not found. The page would not load through our extraction service.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
«2023 on the first $15,000 and under 15%»The Schedule is a table by income year running from 1988; 2023 is the last row and prints 15 per cent to EC$15,000, 20 per cent on the next EC$15,000 and 30 per cent on the remainder.
Read it at the sourceAbout this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
Practical notes
The interpretation section, section 8, section 10A, section 25 and Schedule 5 of the Income Tax Act were all unreadable through our extraction service on 5 October 2026 and were re-read directly from the publisher on the same day. Everything this record says about them is now quoted.
Schedule 5 is stored and quoted. It sets the personal rates by income year and the last row is 2023.
A second Income Tax (Amendment) Act, No. 10 of 2026, exists and we did not read it.
There is a residence-based exemption for pension income: section 25(1)(l), for a pension from outside Saint Lucia paid to a person who was not resident here before retiring. There is still no special regime for a digital nomad in anything we read.
- consolidatesIncome Tax Act, Cap. 15.02, Schedule 6
Attorney General's Chambers, Saint Lucia · consolidated to 2023
About this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
- consolidatesIncome Tax Act, Cap. 15.02, Schedule 3
Attorney General's Chambers, Saint Lucia · consolidated to 2023
About this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
- consolidatesIncome Tax Act, Cap. 15.02, arrangement of sections
Attorney General's Chambers, Saint Lucia · consolidated to 2023
About this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
- issuesIncome Tax (Amendment) Act, No. 2 of 2026
National Printing Corporation, Saint Lucia
About this source
The Government printer. Prints the Gazette and publishes Acts and Statutory Instruments as enacted, year by year, as individual PDFs. This is the only place a Saint Lucian instrument later than the 2023 Supplement can be read, and it is where the amendments that matter most live: the grandparent descent route, the immigration fee-waiver power, the ECCIRA Act, the 2026 income tax changes.
Standing: Issues the instrument
Cannot be cited for: A printer, not a consolidator. Everything here is text as enacted: it shows what an Act did to another Act, never what the amended Act now says, and it is on the reader to apply it to the Chapter. It must not be cited for the current state of any provision. Its documents sit on opaque base64 download addresses whose contents cannot be guessed from the URL, so there is no way to reach an instrument you know the number of without opening the year listing and finding it - and a listing paginates, so reading only the first page loses instruments. It must also not be cited for completeness: the listings are the printer's record of what it printed, not a register of what is in force, and nothing on a PDF says whether a commencement Order has been made. Its print of a section number renders an em dash as a Chinese character, so a reading of it will carry foreign glyphs that are a font mapping and not an extraction fault.
We re-read it every 30 days. More about this source
- consolidatesIncome Tax Act, Cap. 15.02, section 2
Attorney General's Chambers, Saint Lucia · consolidated to 2023
About this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
- consolidatesIncome Tax Act, Cap. 15.02, section 8
Attorney General's Chambers, Saint Lucia · consolidated to 2023
About this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
- consolidatesIncome Tax Act, Cap. 15.02, section 10A
Attorney General's Chambers, Saint Lucia · consolidated to 2023
About this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
- consolidatesIncome Tax Act, Cap. 15.02, section 25
Attorney General's Chambers, Saint Lucia · consolidated to 2023
About this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
We re-read it every 60 days. More about this source
- consolidatesIncome Tax Act, Cap. 15.02, Schedule 5
Attorney General's Chambers, Saint Lucia · consolidated to 2023
About this source
The Revised Laws of Saint Lucia, published by the Legislative Drafting Department of the Attorney General's Chambers as a data bank reached by remote computer. It is not a convenience copy of the statute book: the Revised Edition of the Laws Act, Cap. 1.07 lets a revised edition exist in that form (s. 4(2)(e)), requires a Resolution of Parliament before the Attorney General may bring one into force (s. 10(4)), and provides that what results is, in all courts of justice and for all purposes whatsoever, the sole authentic edition of the laws (s. 10(5)). Knowingly altering it to deceive is an offence. Arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and printing on its face the in-force date of the principal Act and of every amending Act and Statutory Instrument - which neither the Grenadian nor the Vincentian portal does, and which is what makes a commencement question answerable here.
Standing: Maintains the text in force
Cannot be cited for: It must never be cited for what the law is now. The current edition is the 2023 Supplement, in force 22 July 2025 by S.I. 112 of 2025, and the masthead says only 'Revised Laws of Saint Lucia (2023)' - nothing on any page says anything is missing. The Citizenship of Saint Lucia Act printed there reaches a parent and not a grandparent, because Act 7 of 2024 is not in it. The Immigration Act printed there has no section 22A, because Act 10 of 2024 is not in it, so the two 2025 fee-waiver Orders rest on a power the edition does not show. The Citizenship by Investment Regulations printed there show a National Economic Fund minimum of US$100,000, amended to S.I. 162 of 2023 and no further; the figure in force since 1 July 2024 is US$240,000 and three later instruments are invisible. It must also not be relied on for reachability: on 5 October 2026 roughly a third of section addresses answered with the publisher's own 'The page can't be found' or a content-management login page while serving the real text to a plain request, including the Immigration Act interpretation and entry sections, every Schedule to the Immigration (Visa) Order, the whole Citizenship of Saint Lucia Act, the whole Labour Act, the Income Tax Act interpretation section, and every operative section of both customs Acts. A negative claim must never be made from a page that would not load. It is also not the publisher of record for anything gazetted after the revision: that is the National Printing Corporation.
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