Nevis limited liability company LLCSt. Kitts & Nevis
What it takes to form, own and run a private limited company 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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the LLC shall be liable for its own debts, obligations and liabilities.
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The Nevis LLC recognizes a single member LLC. There are NO limitations on the number of members.
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No initial capital is required at the formation of a Nevis LLC
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shall not be subject to any corporate tax, income tax, withholding tax, stamp tax, asset tax, exchange controls
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
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the LLC.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- At least 1 · a company may be one
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The Nevis LLC recognizes a single member LLC. There are NO limitations on the number of members.
- Members
- At least 1 · one person may form it alone
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The Nevis LLC recognizes a single member LLC. There are NO limitations on the number of members.
- A local company secretary
- Does not apply
- A local registered agent
- Required
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A limited liability company which is subject to this Ordinance shall at all times have a registered agent in Nevis.
Each year, at the registry
- Annual registry fee
- USD 300 (about €262)
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Annual Renewal Fee 810.00 300.00
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- 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 LLC are in our records.
What is public
- Beneficial owners
- To the authorities only
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entities and trustees are required to make this information available to the competent authorities and those conducting AML/CFT due diligence.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
No tax on profit · 0%+1 regime
A limited liability company under the Ordinance that does not carry on business in Saint Christopher and Nevis is not subject to corporate tax, income tax, withholding tax or stamp tax on income or assets originating outside it.
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shall not be subject to any corporate tax, income tax, withholding tax, stamp tax, asset tax, exchange controls
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Exemption from income tax for approved enterprises other · 100% exempt
Approved enterprises granted status by the Governor-General — enterprises engaged in the manufacture of an approved product (including enclave enterprises producing exclusively for export outside CARICOM, and highly capital intensive industries with investment of at least twenty-five million dollars) Fiscal Incentives Act (Cap 20.14), sections 12 to 17 and the Third Schedule
Whether a company qualifies depends on its activity and conditions set in each statute.
- 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 LLC.
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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Nevis limited liability company (LLC)
- Identifier
- KN-NEVIS-LLCA form ISO 20275 does not list.