Basseterre, St. Kitts, August 7, 2026 – The St. Kitts and Nevis Inland Revenue Department (IRD) is pleased to announce the upcoming Discounted Value Added Tax Rate Days (DVRDs), offering consumers the opportunity to purchase eligible goods at a reduced VAT rate of 5%, rather than the standard rate of 17%. The Department invites all eligible VAT-registered businesses to participate in this initiative. Applications are now being accepted and must be submitted no later than 4:00 p.m. on August 14, 2026.
Eligibility for Businesses
All VAT-registered businesses that have filed all required tax returns and have no outstanding fees, licences, tax liabilities, penalties, or interest owing to the Inland Revenue Department (IRD) or the Customs and Excise Department (CED) prior to DVR Day may qualify to participate.
Businesses that meet these requirements may complete and submit the DVRD Application Form to the Inland Revenue Department during the application period.
Businesses that have filed a VAT objection may also be eligible; however, eligibility will depend on satisfying the conditions of the objection, including the payment of 50% of the tax in dispute. Applicants will be advised of the status of their application in writing.
Eligible Items
All tangible items normally subject to the standard 17% VAT rate will qualify for the reduced 5% VAT rate,
except for:
- Guns
- Ammunition
- Cigarettes
- Alcoholic beverages, including:
- Wine
- Brandy
- Vodka
- Whiskey
- Gin
- Rum
- Liqueurs
- Cordials
- Beer
- Guinness
- Royal Stout
- Shandy Carib
- Smirnoff Ice
Non-Eligible Items
Non-tangible supplies and services will continue to attract the standard 17% VAT rate. These include, but are
not limited to:
- Legal fees
- Restaurant supplies
- Rent
- Tickets for games of chance (lotteries and raffles)
- Top-ups
- Phone cards
Important Dates
For Businesses
- Applications are now being accepted for the Discounted Value Added Tax Rate Days
- August 14, 2026 at 4:00 p.m.: Deadline for Submission of DVRD Applications
- August 17, 2026 at 4:00 p.m.: Publication of the First List of Approved Participating Businesses
- August 27, 2026 at 4:00 p.m.: Publication of the Final List of Approved Participating Businesses
- September 11, 2026: Deadline for Submission of the DVRD Sales Report
For Consumers
- August 17, 2026 at 4:00 p.m.: Publication of the First List of Approved Participating Businesses
- August 27, 2026 at 4:00 p.m.: Publication of the Final List of Approved Participating Businesses
- The first list of businesses approved to participate in the Discounted VAT Rate Days initiative will be published on August 17, 2026, at 4:00 p.m. The list will be updated periodically as additional applications are reviewed and approved. The final list of approved participating businesses will be published on August 27, 2026, at 4:00 p.m.
Consumers are encouraged to review the published lists on the Inland Revenue Department’s website and social media platforms to identify participating businesses and take full advantage of the savings available under the programme.
Application forms are available at www.sknird.com.
For additional information or assistance, please contact the Inland Revenue Department.
The Inland Revenue Department, Building our Nation Through Responsible Tax Administration
St. Kitts and Nevis Inland Revenue Department, Bay Road, Basseterre, St. Kitts
Tel: (869) 465-8485, Exts.: 3402/3410 (St. Kitts) 869 465-5856 (Nevis)
Email: inlandrevenue@ird.gov.kn (St. Kitts); ird@niagov.com (Nevis)
Website: www.sknird.com
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The Inland Revenue Department is charged with administering the tax laws of the Federation in an efficient and equitable manner, to promote voluntary compliance to maximize Revenue for the development of the Federation at the least cost to the public and in a manner that warrants the highest degree of Public confidence in our integrity, efficiency and fairness. The Inland Revenue Department is the prime revenue collections agency for the Government of St. Kitts and Nevis within the Ministry of Finance, located at Bay Road, Basseterre, and Charlestown, St. Kitts and Nevis, West Indies.