DoubleTaxationTaxes on salary: St. Lucia preliminary data
How much income tax and social contributions are paid on a salary in St. Lucia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | EC$189,880 ≈ €60,000 |
|---|---|
| Income tax | EC$44,814 ≈ €14,161 |
| Employee contributions | EC$3,000 ≈ €948 |
| Take-home pay | EC$142,066 ≈ €44,891 |
| Employer contributions and payroll taxes | EC$3,000 ≈ €948 |
| Employer's labour cost | EC$192,880 ≈ €60,948 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 EC$94,940 | €60,000 EC$189,880 | €120,000 EC$379,760 |
|---|---|---|---|
| Sole proprietor | EC$18,584 21.7 % | EC$44,218 25.9 % | EC$95,485 27.9 % |
| Company | EC$25,634 30.0 % | EC$51,268 30.0 % | EC$102,535 30.0 % |
Special tax regimes
Pension income exemption
For pensioners · rate 0.0 %
Who: Residents receiving pensions, from income year 2025.
Pension income (approved funds, employer, government and NIC pensions) fully exempt from income tax.
Legal basis: Income tax amendments announced by Government of Saint Lucia, Feb 2026 (applies to income year 2025)
Tax residence
The tax residence check does not cover St. Lucia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 3.16467 XCD (ECCB — EC dollar fixed at EC$2.70 per US$1 since 7 July 1976, 2026-01-02) ↗
Sources
- ECCB — Currency FAQ (EC$2.70 peg)
- Saint Lucia IRD — Tax facts & calculations, new regime (2024 version)
- Government of Saint Lucia — Major tax relief: expanded allowances and pension exemption (Feb 2026)
- Saint Lucia NIC — FAQ
- US SSA — Social Security Programs Throughout the World: The Americas, 2019 — Saint Lucia
- Invest Saint Lucia — Taxation, Doing Business Guide 2019
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.