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Schedule 4
2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

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Schedule 4

(Section 12(1))

TAX HOLIDAY PERIOD

Classification of Approved Enterprises GroupTax Holiday Period
Group I EnterpriseA period, continuous or interrupted, not extending beyond 31 December 2028
Group II EnterpriseA period, continuous or interrupted, not extending beyond 31 December 2025
Group III EnterpriseA period, continuous or interrupted, not extending beyond 31 December 2023
Enclave EnterpriseAny period, continuous or interrupted, not extending beyond 31 December 2028
  1.  

    (Inserted by Act 3 of 2013)

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