Nevis limited partnership LPSt. Kitts & Nevis · Nevis
What it takes to form, own and run a limited partnership in St. Kitts & Nevis · 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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All general partners of a limited partnership are personally liable, on a joint and several
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A Nevis LP must have at least two partners, and they must be two different persons.
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No initial capital is required at formation, and there is no requirement to issue ownership interests
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Does not apply
- Paying up the capital
- No initial capital is required at formation. A partner's capital contribution may be cash, property, services rendered or a binding promise to contribute (Nevis Limited Partnership Ordinance 2025 s.27), and a promise to contribute is enforceable only if in writing and executed by the partner (s.28(1)).
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No initial capital is required at formation, and there is no requirement to issue ownership interests for the LP to commence operations.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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A Nevis LP must have at least two partners, and they must be two different persons.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Required
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A Nevis LP is required to maintain a registered agent in Nevis
Each year, at the registry
- Annual registry fee
- USD 300 (about €262)
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Annual Renewal $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 LP are in our records.
What is public
Not in our records What the register shows the public is not in our records for the LP.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Not in our records
How this type is taxed is not in our records. A partnership or sole trader is often taxed through its owners; incp.pro does not assume it.
- 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 LP.
Every business in St. Kitts & Nevis · 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
- Nevis limited partnership (LP)
- ISO 20275 code
- KN-NEVIS-AHRMSecondary GLEIF, Entity Legal Forms code list