Saint Lucia: Amendment clarifies stamp duty exemption excludes immovable property
2022 law applies exclusively to transactions involving movable property
The House of Assembly in February 2025 passed an amendment—the Security Interest in Movable Property (Amendment) Bill 2025—related to the stamp duty exemption. The legislation clarifies that the 2022 law applies exclusively to transactions involving movable property, explicitly excluding immovable property.
For more information, contact a KPMG tax professional in the Eastern Caribbean:
Grant McDonald | grantmcdonald@kpmg.bb
Marianne Greenidge | mariannegreenidge@kpmg.bb