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Revised Laws of Saint Lucia
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FISCAL INCENTIVES ACT
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Schedule 5
Revised Laws of Saint Lucia (2021)
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Schedule 5
(Section 12(3))
Investment
Exemption
New investment from EC$1 Million up to EC$5 Million
50% corporate tax
New investment in excess of EC$5 Million.
75% corporate tax
(Inserted by Act 30 of 2019)
CHAPTER 15.16
FISCAL INCENTIVES ACT
SUBSIDIARY LEGISLATION
No Subsidiary Legislation
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Schedule 5
1. Short Title
4. Value of imported raw material to determine value of component
5. Approved product
6. Order declaring approved enterprise
7. Licence to import
8. Record and inspection of articles
9. Restriction on sale or other disposal of articles
11. Benefits for enterprise engaged in highly captial intensive industry
13. Computation
14. Deduction for capital expenditure
15. Losses may be carried forwarded for the purpose of set-off
16. Export allowance may be granted
17. Power of Cabinet in the event of delay in commencement of construction or manufacture
19. Performance of enterprise to be appraised
20. Dividends
21. Interest not to be exempted from income tax
24. Development status not to be conferred
25. Regulations
26. Retrospective effect
2. Interpretation
3. Computation of local value added
5. Approved product or service
6. Declaration of approved enterprise
10. Benefits may be granted to certain enterprises
11. Benefits for enterprise engaged in highly capITal intensive industry
12. Exemption from income tax
12A. Exemption from customs duty and excise tax
22. Transfer of status of approved enterprise
23. Effect of change of corporate name
24A. Amendment of Schedules
Schedule 1
Schedule 1A
Schedule 2
Schedule 3
Schedule 4
18. Restriction on use of factory