Saint Lucia offers one of the most attractive and investor-friendly tax environments in the Caribbean. The island maintains a transparent, simple, and efficient tax system that encourages both local and foreign investment. There is no capital gains tax, dividends and no inheritance or estate tax, and no wealth tax. This makes the country particularly appealing for high-net-worth individuals, business owners, and investors seeking financial privacy and long-term asset protection. Personal Income Tax is applied only to income earned in or from Saint Lucia. Both residents and non-residents are taxed on income exceeding XCD $18,400 per year, but CBI citizens who do not reside in Saint Lucia are not subject to local income tax unless they earn Saint Lucian sourced income.