Destination · St Kitts and Nevis
St Kitts and Nevis: citizenship and Nevis structures
Citizenship by contribution, no tax on individuals’ income, and Nevis LLCs and trusts for asset protection and succession.
Overview
Why investors look at St Kitts and Nevis
St Kitts and Nevis offers citizenship through its Sustainable Island State Contribution. According to the Inland Revenue Department, income tax on individuals was abolished in 1980.
We coordinate citizenship planning with the appropriate professionals. Applications under the citizenship-by-investment programme are submitted through an authorised agent, as the programme requires (official list of authorised agents). We also plan residence, relocation and the wider international structure. Nevis LLCs and trusts offer separate asset-protection and succession options, chosen according to your assets and objectives. Banking and structures in other jurisdictions can complete the plan.
Citizenship is not tax residence. A second passport does not by itself change where you are taxed. Tax residence depends on where you live and the rules of each country involved, and we plan it separately.
At a glance
St Kitts and Nevis in six lines
| Tax system | Income tax on individuals was abolished in 1980, per the Inland Revenue Department. Companies remain subject to income tax. |
|---|---|
| Programmes | Citizenship by investment through the Sustainable Island State Contribution, with interviews and biometrics built into the process. |
| Citizenship | Granted through the programme, subject to due diligence. Citizenship does not by itself make you tax resident there. |
| Where companies, banks and trusts sit | Nevis LLCs and Nevis international exempt trusts for asset protection and succession, plus structures elsewhere where they fit. |
| Good fit for | Families who want a second citizenship and asset-protection structures under one coordinated plan. |
| Watch out for | Treating a passport as a tax plan, and the cost of keeping trusts and LLCs properly administered. |
General information, not legal or tax advice. Immigration and tax rules, amounts and processing times change; we confirm the current requirements for your specific case during your Global Strategy.
Programme figures
Sustainable Island State Contribution
Official figures from the Citizenship by Investment Unit. As checked September 2026. The contribution, due-diligence fees, other government fees and professional fees are separate costs.
| Contribution | US$250,000 for the main applicant or a family of up to four. Each additional dependant adds US$25,000 if under 18, or US$50,000 if 18 or over. Source |
|---|---|
| Due-diligence fees | US$10,000 for the principal applicant and US$7,500 for each dependant aged 16 or over. Source |
| Interview | Every main applicant is interviewed, virtually or in person. Dependants aged 16 and over may also be asked. Source |
| Biometrics | Mandatory for applications submitted from 14 April 2026, booked once the file reaches approval in principle, at designated locations only. Source |
| Nevis trusts | Governed by the Nevis International Exempt Trust Ordinance, with a corporate trustee and non-resident settlors and beneficiaries. Source |
| Documents | Identity and family records, police certificates, medical evidence and source-of-funds evidence. |
General information, not legal or tax advice. Immigration and tax rules, amounts and processing times change; we confirm the current requirements for your specific case during your Global Strategy.
How it works
Planning your St Kitts and Nevis citizenship application
One Percent Tax provides international planning. Citizenship-by-investment applications are submitted through an authorised agent licensed by the Citizenship by Investment Unit.
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Eligibility and fit
We look at whether the programme fits your family, funds and nationality, and compare it with the alternatives before you commit.
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Documents
We help you understand the document list the Unit publishes, such as identity and family records, police certificates and source-of-funds evidence.
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Filing by an authorised agent
The application is prepared and submitted by an authorised agent, as the programme requires. The Unit decides, after due diligence, an interview and biometrics. Source
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Tax residence and structures
We plan your tax residence separately from your passport, and any Nevis LLC or trust your plan calls for.
Related
Before you choose
- The Caribbean How St Kitts and Nevis compares with the other Caribbean options.
- Citizenship acquisition Routes to a second passport by contribution, investment, descent or naturalization.
- Asset protection Companies, trusts and LLCs chosen for the role each one plays in your plan.
- Leaving the United States Why US citizens stay taxable at home, and what a move can still change.
- Leaving Canada Departure tax, residential ties and what to settle before you go.
Does a St Kitts and Nevis passport stop me paying tax at home?
No. Citizenship is not tax residence. A second passport does not by itself change where you are taxed. Tax residence depends on where you live and the rules of each country involved, and we plan it separately. US citizens remain taxable in the US wherever they live; see leaving the United States. Canadians who cut residential ties can face departure tax on the way out; see leaving Canada.
What is a Nevis LLC used for?
Holding assets separately from you personally, as part of an asset-protection and succession plan. It is chosen for its role, and it does not replace planning where you live and where income is earned.
Do I need a Nevis trust if I get citizenship?
No. The passport and the structures are separate decisions. Some clients use both, many use only one.
How long does the application take?
The Unit gives a status update within a stated window after submission, but approval and timing are never guaranteed. We plan around the realistic range for your file.
Your next step
Planning around St Kitts and Nevis?
The Global Strategy plans your tax residence, relocation and structures. It is separate from any citizenship-by-investment application, which an authorised agent files.