Saint Kitts: Personal Taxation
This page was last updated on 12 Sept 2018.
The following is the land tax schedule for St. Kitts and Nevis (showing the tax rate as US Dollars per acre):
- All cultivated land on the island of St. Kitts $1.48.
- All uncultivated land on the island of St. 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 St. 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 St. Kitts or Nevis with a 25% rebate for properties that are occupied by their owner solely as residence. The minimum annual rental value is EC$600 (US$222) in St. Kitts and EC$48 (US$18) in Nevis.