The Government of Saint Lucia following continued and extensive consultation over the past two years with key stakeholders in the tourism industry, will enact a government tax named the “Tourism Levy”.
Revenue collected from this tax is earmarked for tourism marketing and development. The implementation of this tax follows the introduction of the Tourism Levy Act and amendments to the Saint Lucia Tourism Authority Act No. 8 of 2017.
Beginning December 1, 2020, guests staying at registered accommodation service providers will be required pay a prescribed nightly levy on their stay.
In the two tier system, guests will be charged US$3.00 or US$6.00 per person per night, depending on a room rate below or above US$120.00. A rate of 50% of the Tourism Levy will apply to guests who are 12 to 17 years at the end of their stay. The fee will not apply to children under 12 years.
Registered accommodatoin service providers are required apply and collect the levy and remit to the administering authority.
In addition, the Government of Saint Lucia with effect from December 1, 2020 will reduce the Value Added Tax (VAT) from ten percent (10%) to seven percent (7%) for accommodation for tourism accommodation service providers.