Limited partnershipSt. Kitts & Nevis
What it takes to form, own and run a limited partnership in St. Kitts & Nevis, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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is subject to all the restrictions and liabilities of a partner in a partnership without
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Any of the general partners of a limited partnership or a person acting on their behalf may, on delivering to the Registrar a declaration and on payment of the prescribed registration fee, apply for the registration of the declaration under this Act.
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A limited partnership is not itself a subject for assessment to any tax in the Federation
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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Any two or more persons can form a limited partnership
- A local company secretary
- Does not apply
- A local registered agent
- Not required
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A limited partnership shall have an office for service in the Federation.
Each year, at the registry
- Annual registry fee
- USD 100 (about €87)
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Ordinary limited partnership - USD $100
- Accounts on the public record
- No
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The general partners of a limited partnership shall state in its annual statement— (a) the limited partnership’s name and the address of its office for service;
- Audit for a small company
- Not required
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it is not necessary for the general partners of a limited partnership to appoint an auditor to audit their accounts in respect of the limited partnership
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Limited partnership are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Limited partnership.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
a limited partnership is not itself a subject for assessment to any tax in the Federation
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A limited partnership is not itself a subject for assessment to any tax in the Federation
- CFC rules in St. Kitts & Nevis
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Limited partnership.
Every business in St. Kitts & Nevis
VAT
- The tax
- Value Added Tax (VAT)
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During this day, eligible tangible items currently subject to the standard 17% VAT rate will qualify for a reduced VAT rate of 5%
- Standard rate
- 17%
The Inland Revenue Department runs Discounted VAT Rate Days on which eligible tangible items are charged 5% instead of the standard 17% (the next announced is 17 April 2026); this is a temporary measure, not a standing reduced rate.
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During this day, eligible tangible items currently subject to the standard 17% VAT rate will qualify for a reduced VAT rate of 5%
- Other rates
- Not stated
- Registration threshold
- XCD 150,000
total value of taxable supplies of goods (retail and wholesale); for services (professionals and persons involved in commercial and time-share property for lease) the figure is XCD 96,000 of fees within 12 months or 365 days; any period of 12 months or fewer
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At the end of any period of 12 months or fewer months, your total value of taxable supplies, exceeds $150,000 or
- A foreign company
- See the note
The Inland Revenue Department's VAT guidance is published only as downloadable documents, whose text could not be read here, so nothing is recorded about suppliers without an establishment in St. Kitts and Nevis.
- Returns filed
- Monthly
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Value Added Tax (VAT) TAX PERIOD: December December 15, 2026
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names St. Kitts & Nevis. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Limited partnership
- ISO 20275 code
- AHRMSecondary GLEIF, Entity Legal Forms code list