Private companySt. 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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apply for the registration of an incorporated company with limited liability.
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The number of persons who, under subsection (1), may form a company may be one or any greater number.
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(c) in the case of a company limited by shares the maximum number of shares that the company is authorised to issue and the amount of their stated value, which may be expressed in any currency or currencies;
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the Corporate Income Tax rate for corporations registered in the Federation will be officially set at 25 percent
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
- Not required
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
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A private company must have at least one director
- Shareholders
- At least 1 · at most 50 · a company may be one
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The number of persons who, under subsection (1), may form a company may be one or any greater number.
- Members
- At least 1 · at most 50 · one person may form it alone
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The number of persons who, under subsection (1), may form a company may be one or any greater number.
- A local company secretary
- Required
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Every company must have a secretary who is resident in the Federation
- A local registered agent
- Not required
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A company shall at all times have a registered office in the Federation to which all communications and notices may be addressed.
Each year, at the registry
- Annual registry fee
- USD 100 (about €87)
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Ordinary private company - USD $100
- 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 required
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Where a company is a public company; or the articles of the company so require; or a resolution of the company in general meeting so directs, then that company must appoint auditors to audit its annual accounts.
- 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 Private company are in our records.
What is public
- Directors
- Public
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in the case of a public company and in the case of a private company which is an ordinary company, the particulars with respect to the persons who are to be directors of the company
- Shareholders
- Public
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in the case of a public company and in the case of a private company which is an ordinary company, the particulars with respect to the persons who are to be directors of the company
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 25%+1 regime
the Corporate Income Tax rate for corporations registered in the Federation will be officially set at 25 percent
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the Corporate Income Tax rate for corporations registered in the Federation will be officially set at 25 percent
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 Private company.
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
- Private company
- ISO 20275 code
- WFYLSecondary GLEIF, Entity Legal Forms code list