Taxpayers are reminded that property tax is due and payable each year, on or before June 30th.

NB All property bills with arrears, must first be queried at the Customer Service Section, before payment is made. Property bills without arrears should be taken directly to the Cashier Section for payment.




All vehicle owners whose licence plate ends with 1, must renew their vehicle licence before January 31st. Similarly, if your vehicle licence plate ends with 2, you must renew your vehicle licence before February 29th to avoid interest charges and ticketing fees..



All insurance companies are reminded that a statement showing the number of policies issued, the value of every policy and any other information required by the Accountant General must accompany the registration fee remittance and the insurance premium remittance. The forms can be found under Form & Guides tab then click on Tax Returns.


Liquor Licence

All Liquor Licence renewals start at the Sir Lee Llewelyn Moore Judicial Complex (Court's Cashier.) The stub given there, should be presented to the Inland Revenue Department in order to process the Licence.




All businesses, whether incorporated or sole trader, are required to have a business licence before the start of operations as stated in the Licences on Businesses and Occupations Act Chapter 18.20

(1) Notwithstanding anything contained in any other law, every person wishing to carry on a business, occupation or trade or practising any profession mentioned in the Schedule to this Act, as a condition precedent to carrying on any such business, occupation, profession or trade, shall apply in writing to and obtain from the Minister a licence to engage in or to conduct such business, occupation, profession or trade and such licence shall be according to the classification thereof in the said Schedule, and shall be issuable on payment of the prescribed fee.

(2) A licence issued under subsection (1) of this section shall entitle the holder thereof, for the period specified in the licence, to carry on the specified business or occupation, profession or trade from the designated place of business.

Applications for a Business Licence should be submitted to the Ministry of Finance, located at Golden Rock, Basseterre. The Business and Occupation Licence Application must be fully completed when submitted, and applicants must provide two forms of picture identification, for each owner listed on the application. Acceptable IDs are passports, St Christopher and Nevis drivers licence, St Christopher and Nevis Social Security card and National Identification card. Other international forms of identification, such as driver licences and national IDs may be accepted.

Depending on the type of licence being sought there may be further requirements. For example, a licence to operate a restaurant will require that the premises and surrounding environment, be examined by a health officer, before the licence is granted. In addition, there will be periodic checks to ensure that the premises remain sanitary, and all the health codes are being followed.

Other types of businesses may have other regulations and rules, set by other government agencies which must be followed before a licence is issued. These agencies will also be responsible for ensuring that the rules are followed after operations have started.

There are many different types of business licences with different fees. The Business and Occupation page of the website contains a list to which you can refer.

  • Taxable entities and individuals are reminded that all documents are to be kept for a period of 6 years. Approval must be granted by the Comptroller for earlier disposal of the same.