Driving investment and supporting growth.
The Commerce & Industry Unit administers Saint Lucia’s Fiscal Incentives Programme. Qualifying businesses may receive government-approved relief from import duties, excise tax and, for manufacturing companies, corporate income tax. The programme is governed by the Fiscal Incentives Act, Chapter 15.16 of the Revised Laws of Saint Lucia, as amended by Act No. 3 of 2013 and Act No. 30 of 2019.
What are fiscal incentives?
Fiscal incentives are government-approved concessions that reduce the tax and duty burden on qualifying companies during a defined period of operation. They are designed to:
Key services.
New applications
Assessment and processing of applications from eligible companies seeking approved status under the Act.
Concession administration
Management of approved waivers of corporate income tax (manufacturing only), import duties and excise tax on qualifying imports.
Pre-submission guidance
Advice on eligibility, documentation and completing specific sections of the form before you submit.
Act review
The Department is reviewing the Fiscal Incentives Act framework to make concessions more accessible to MSMEs and emerging sectors.
Who is eligible?
Your business must meet all of the following requirements before applying:
| Requirement | Details |
|---|---|
| Company registration | Only companies incorporated and registered in Saint Lucia are eligible |
| Trade licence | Non-CARICOM-owned businesses must hold a valid trade licence |
| Approved sectors | Manufacturing, and services (professional services, creative industries, ICT, spa and wellness) |
Note: sole traders and unregistered businesses are not eligible.
Application path.
- Complete the application form. Fill in Sections A to H in full. The Declaration (Section H) must be signed by a duly authorised officer of the company.
- Gather your supporting documents. Assemble the complete package described below. Incomplete applications will not be processed.
- Submit the full package. Deliver the form, all supporting documents and the signed Applicant Checklist, with the company stamp affixed, to the Permanent Secretary, Department of Commerce, 4th Floor, Heraldine Rock Building, The Waterfront, Castries, in person or by post.
- Department and Cabinet review. The Unit checks completeness, assesses the file and prepares its recommendation for Cabinet.
- Await formal approval. Do not import qualifying goods before approved status is granted.
Supporting documents
Phase 1 — Primary form: completed and signed Fiscal Incentives Application Form.
| Phase 2 — Legal and regulatory compliance | Notes |
|---|---|
| Certificate of Incorporation | Required for all applicants |
| Comprehensive business plan | Must reflect the nature, scale and projections of the business |
| IRD compliance letter | Must be current at time of submission |
| Department of Labour compliance letter | Must be current at time of submission |
| NIC compliance letter | Must be current at time of submission |
| Certificate of Good Standing (ROCIP) | Must be current at time of submission |
| VAT Registration Certificate | If applicable |
| Phase 3 — Technical and standards | Notes |
|---|---|
| Technical specifications for all equipment, machinery and vehicles | Include engine capacity, year, make and model |
| Saint Lucia Bureau of Standards certificate | If applicable to your product or service |
| Ministry of Health certification | If applicable to your sector |
| Phase 4 — Financial and employment data | Notes |
|---|---|
| Financial statements | Audited or management-prepared, for the last three years |
| Employment record | Number of employees and positions held over the last five years |
| Employment projections | Staffing plan for the full incentive period |
| Investment history | Capital invested over the current or previous incentives period |
| Projected income tax | Estimated income tax value for the incentive period |
Review and approval stages
| Stage | Action |
|---|---|
| 1 | Application reviewed by the Commerce & Industry Unit for completeness |
| 2 | Assessment conducted and recommendations prepared |
| 3 | Submission made to Cabinet |
| 4 | Cabinet grants approved status |
| 5 | Applicant notified and approved-status documents issued |
| 6 | Company proceeds with purchases and orders |
Types of incentives available.
| Incentive | Applies to |
|---|---|
| Waiver of corporate income tax | Manufacturing companies only (not service-oriented companies) |
| Waiver of import duties | Qualifying equipment, machinery, raw materials, vehicles and other approved inputs |
| Waiver of excise tax | Qualifying imports used in the approved operation |
For each incentive, specify the start and end period of the concession sought. Concessions are time-limited and tied to the approved operation.
Application documents.
Official PDFRequest from the unit →Applicant checklist
Revised 2026 Word documentRequest from the unit →Fiscal Incentives brochure
Eligibility and application guideRequest from the unit →Applying for Fiscal Incentives — Part 1
Illustrated introductionRequest from the unit →Applying for Fiscal Incentives — Part 2
Supporting-document guidanceRequest from the unit →Applying for Fiscal Incentives — Part 3
Submission and review guidanceRequest from the unit →
Frequently asked questions.
Who is eligible to apply?
Only companies formally incorporated and registered in Saint Lucia. Sole traders and unregistered businesses do not qualify, and non-CARICOM-owned businesses must also hold a valid trade licence.
Can an individual apply?
No. Approved status is granted to companies, not individuals. Your business must be incorporated or registered in Saint Lucia before you apply.
What types of businesses can benefit?
Manufacturing companies and service-oriented enterprises registered in Saint Lucia. Some incentives, such as the corporate income tax waiver, apply to manufacturing companies only. The Department can advise on the concessions available to your sector.
Can I order or import goods before my application is approved?
No. Cabinet approval must be in place before importing any goods for which a concession is sought. Applicants who import in anticipation of approval do so at their own risk and must pay full applicable duties on those goods.
How long does the application process take?
It varies with the completeness of the application and the complexity of the concessions sought. A fully complete application significantly reduces delays. Contact the Department for current processing timelines.
What happens if my application is incomplete?
It will not be processed. All sections must be completed and all required supporting documents attached and current.
Can I apply for import duty waivers on vehicles?
Yes, vehicles used in the approved operation may qualify for import duty and excise tax waivers. Specify make, model, year and engine capacity for each. Personal-use and management vehicles (cars and SUVs) do not qualify.
My business has operated for several years. Can I still apply?
Yes. Include financial statements for the last three years and employment records for the last five years.
What timelines must I meet once approved?
Construction must commence no later than 12 months from the date of approval, and production or service delivery no later than 18 months from the construction start date. Missing these statutory timelines may affect your approved status.
Is the corporate income tax waiver available to all companies?
No. It is available to manufacturing companies only. Service companies may still qualify for import duty and excise tax waivers.
Do compliance letters need to be current?
Yes. IRD, Department of Labour and NIC compliance letters must be valid at the time of submission. Outdated letters will result in the application being returned or deferred.
Where can I get the application form?
Download it from the Application documents list above. Printed copies are also available from the Department of Commerce.
Can the Department advise me before I submit?
Yes. The Commerce & Industry Unit welcomes pre-submission enquiries about eligibility, required documents and completing specific sections of the form.