KN · N 17°18′ · W 62°44′
St Kitts & Nevis
Nevis Business Corporations are commonly used for international holdings, cross-border trade and investment holding. Non-residents, including investors from Mainland China and Hong Kong, may hold shares or act as directors; information must be maintained through a locally licensed registered agent and annual information filings made.
A flexible vehicle for international holdings and trade.
Nevis Business Corporation (NBC, commonly called an IBC)
Talk to an advisorKey points on one page.
- Tax
- Corporate income tax 33%; foreign income of non-residents without a local taxable presence is generally outside the tax net
- Shareholders and directors
- Min. 1 director and 1 shareholder; either may be of any nationality and need not be locally resident
- Share capital
- No statutory minimum capital; authorised share capital may be set in any recognised currency
- Local requirements
- Nevis registered office and locally licensed registered agent required; regulated business needs separate licensing
- Annual maintenance
- Renew annual fee and file CIT-101; a local taxable presence also requires CIT-100 and audited or independently prepared accounts
- Incorporation timeline
- Approx. 1–2 weeks, subject to agent due diligence and Registry approval
- Public disclosure
- Shareholder, director and beneficial-owner data are held by the agent, not on a public register; available to authorities by law
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
02 · Advantages
Why St Kitts & Nevis
- 01May be wholly owned by foreign individuals or companies; no local-resident director requirement
- 02Authorised share capital may be denominated in a recognised currency; corporate governance is flexible
- 03Foreign income of a non-resident without a local taxable presence is generally not taxed locally
03 · Requirements
Formation requirements
- Provide due-diligence information for shareholders, directors and ultimate beneficial owners, and appoint a licensed registered agent
- Local business, tax residence or regulated activity requires separate tax and licensing assessment
04 · Compliance
Annual compliance
- Renew the annual government fee on time to avoid removal from the register and late penalties
- Update shareholder, director, beneficial-owner and corporate records; notify the registered agent of relevant changes promptly
- File annual CIT-101; where there is a local taxable presence, file CIT-100 and pay tax on time
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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St Kitts & Nevis company.
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