LC · N 14°01′ · W 60°59′
Saint Lucia
Saint Lucia IBCs are commonly used for cross-border holding, international trade and group-service arrangements. Formation and maintenance require a licensed registered agent and local registered office; they are not a tax-free substitute for real operations.
A Caribbean vehicle for cross-border business.
International Business Company (IBC)
Talk to an advisorKey points on one page.
- Tax
- IBC corporate income tax is 30%; Saint Lucia-source profits are taxable, with territorial treatment for certain foreign-source income
- Shareholders and directors
- Min. 1 shareholder and 1 director; directors may be individuals or companies, with no local-residency rule stated
- Share capital
- No statutory minimum capital identified; authorised capital and share consideration follow the constitutional documents
- Local requirements
- A Saint Lucia registered office and licensed registered agent are required; regulated business needs separate licensing
- Annual maintenance
- By 15 February, file shareholder, beneficial-owner and director returns; unaudited accounts are due within 3 months of year-end
- Incorporation timeline
- Approx. 1–2 weeks, subject to agent due diligence, documents and approval
- Public disclosure
- Details are held and returned through the agent; register inspection may be requested, and access scope should be confirmed
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.
References (6)›
- 01Saint Lucia International Business Companies Act — sections 4, 5A, 28, 38, 42 and 111
- 02PwC Worldwide Tax Summaries — Saint Lucia corporate income tax
- 03PwC Worldwide Tax Summaries — Saint Lucia tax credits and incentives
- 04Saint Lucia Economic Substance Act — section 11
- 05Saint Lucia IBC Act — section 117
- 06Government of Saint Lucia — Company Tax Registration
02 · Advantages
Why Saint Lucia
- 01One shareholder and one director are permitted; a director may be a company
- 02Formation and upkeep operate through a registered agent, suitable for non-resident cross-border structures
- 03Territorial treatment distinguishes certain foreign-source income from Saint Lucia-source income
03 · Requirements
Formation requirements
- File constitutional documents and the incorporation application through a licensed registered agent
- Provide due-diligence documents on shareholders, directors, beneficial owners and source of funds
- Obtain the relevant licence before conducting banking, insurance, fund or other regulated business
04 · Compliance
Annual compliance
- By 15 February each year, submit shareholder, beneficial-owner and director returns to the agent
- Within 3 months of financial year-end, submit unaudited financial statements to the agent
- File income tax as due; assess economic-substance obligations for relevant activities and retain records
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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Saint Lucia company.
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