Saint Kitts and Nevis

Caribbean · KN · 4 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• physical presence in Saint Kitts and Nevis for 183 or more days in a calendar year

Tax residency for individuals is based on a simple 183+ day physical presence test; there is no worldwide income tax or domicile/citizenship-based tail, so ceasing to spend sufficient days in the country effectively ends tax residency.

Source: Saint Christopher and Nevis Inland Revenue Department

Tax treaty network (4)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.