Tax Laws

The laws of St. Kitts & Nevis relative to the IRD exist to protect, inform, and empower our Taxpayers. For full details, including amendments, please visit the Laws Commission website.

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Aliens Land Holding Regulation Act - Chap 10.01 Revised 2009
Banking Act Chap 21.01 Revised 2017
Condominium Act - Chap 10.03 Revised 2017
Confidential Relationships Act - Chap 21.02 Revised 2017
Consumption Tax Act - Chap 20.02
Departure Tax Act - Chap 08.04 Revised 2009
Duty-Free Shops Licensing and Taxation Act CH 20.62 Revised 2017
Finance Administration Act Chap 20.13 Revised 2017
Hotel Accommodation & Restaurant Act - Chap 20.20 Revised 2017
Housing and Social Development Levy Act - Chap 20.21 Revised 2017
Income Tax Act Chapter 20.22 Revised 2017
Interpretation Act Chap 01.02 Revised 2017
Island Enhancement Fund Act Chap 20.51 Revised 2017
Licences on Businesses and Occupations - Chap 18.20 Revised 2017
Liquor Licence Act - Chap 18.21 Revised 2017
Property Tax Act Chap 20.32 Revised 2009
Saint Christopher and Nevis (Mutual Exchange of Information on Taxation Matters) Act Chap 20.60 Revised 2017
Saint Christopher and Nevis Vacation Plan and Time-Share Act Chap 10.22 Revised 2017
Saint Christopher Tourism Authority Act Chap 20.36 Revised 2009
Stamps Act - Chap 20.40 Revised 2017
Tax Administration and Procedures Act Chapter 20.52 Revised 2017
Telecommunications Act Chap 16.05 Revised 2009
Travel Tax Act - Chap 20.48 Revised 2017
Unincorporated Business Tax
Value Added Tax
Vehicles and Road Traffic Act - Chap 15.06 Revised 2017