Saint Kitts: Personal Taxation
The following is the land tax schedule for Saint Kitts and Nevis (showing the tax rate as US Dollars per acre):
- All cultivated land on the island of Saint Kitts $1.48.
- All uncultivated land on the island of Saint Kitts $0.37
- All cultivated or uncultivated land on the island of Nevis $0.37
In Special Development Areas, such as the South East Peninsula on Saint Kitts, there is a tax of 0.5% of the assessed market value of the land, or land and improvements.
A house tax is charged at the rate of 5% of the annual gross rental value for residences in Saint Kitts or Nevis with a 25% rebate for properties that are occupied by their owner solely as residence. The minimum annual rental value is ECD600 (USD222) in Saint Kitts and ECD48 (USD18) in Nevis.