Inland Revenue Department (IRD)
Form CIT-101 — Corporate Income Tax Return
Declare your company's tax residency and income to the Inland Revenue Department
- Form ID
- CIT-101
- Who must file
- All International Business Companies, IBCs, and LLCs registered in Saint Kitts and Nevis
- Filing frequency
- Annual
- Filing deadline
- 3.5 months after the end of the company's fiscal year
- Regulator
- Inland Revenue Department (IRD)
Form CIT-101 is the corporate income tax return filed with the Inland Revenue Department of Saint Kitts and Nevis. It is a simplified, primarily informational return for offshore-type entities requiring companies to declare their tax residency status.
Resident companies and non-residents with a Permanent Establishment file the full CIT-100 return to report taxable income at the 33% corporate rate. Late filing incurs a 5% penalty on tax owing plus 1% per additional month. Filing is done via the IRD eServices portal.
Learn more about how HeadOffice can help you manage your Saint Kitts and Nevis business finances and stay on top of your tax obligations.