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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.
  • 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

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