CONTRACT TAX

Contract tax is levied on income earned from a contractor. A contractor is anyone who is a resident of Saint Lucia who provides or supplies independent personal services in exchange for compensation. A contractor is not considered an employee and is also not any of the following:

  • accountants, auditors or tax consultants
  • business or management consultants
  • lawyers
  • doctors, dentists, pharmacists or nurses
  • engineers
  • funeral undertaking services

 

Contract tax is levied on payments made to a contractor either directly or indirectly through a financial institution for the supply of labour or for the hiring of equipment.

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Ⓒ2013 Inland Revenue Department, Government of Saint Lucia.