Mission Statement

To administer the tax laws in an efficient and equitable manner, to promote voluntary compliance, to maximize revenue for the development of the Federation, at the least cost to the public and in a manner that warrants the highest degree of public confidence in our integrity, efficiency and fairness.


To be a model Tax Administration Department, dedicated to serving our people and administering revenue laws with justice, fairness and equity.


At the Inland Revenue Department, we are committed to the following values:

  • Teamwork and cooperation – we are committed to working together and sharing ideas in order to deliver quality and professional service to the general public.
  • Laws and Regulations – we are committed to observe all laws and regulations governing our business activities and the administering of the different taxes.
  • Honesty and Integrity – we strive to be open and honest in all our dealings and maintain the highest integrity at all times.
  • Customer Service – we strive to offer timely professional and courteous service to our customers.


  • Administer Revenue laws which include:


  • Banks
  • Boats
  • Business and Occupation
  • Dog
  • Unclassified
  • Ratio Stations
  • Motor Drivers (Permanent)
  • Motor Drivers (Temporary)
  • Liquor and Tobacco
  • Liquor (Temporary)
  • Radio (to be accounted for in the Estimate 2009)
  • Telecommunication (to be accounted for in the Estimate 2009)

Stamp Duty

  • Bank Cheques
  • Probate
  • Unclassified
  • Transfer
  • Taxes
  • Cable TV Tax
  • Coastal Environment Levy
  • Consumption Tax
  • Corporate Income Tax
  • Hotel Accommodation and Restaurant Tax
  • Insurance Premium
  • Proceeds of Lotto
  • Property Tax
  • Social Services Levy
  • Traders Tax
  • Travel Tax
  • Vehicle Rental Levy
  • Wheel Tax
  • Withholding Tax
  • To collect taxes which are in areas.
  • To administer the tax laws.
  • To collect and account for budgeted tax revenue and licence fees in accordance with the above stated laws and financial rules.
  • To discharge of the functions delegated by the permanent Secretary of Finance and other agencies relative to the collection of taxes, licences and fees.
  • To encourage voluntary compliance through consultation, public awareness programmes.
  • To disseminate information and to render customer friendly service.

Jamella Clarke

Jamella is the Unit Head in the IRD Taxpayer Services Unit

Sonia Cozier

Sonia is a senior Tax Officer within the Taxpayer services unit of IRD

Sidama Jones

Sidama is a Tax Officer in the IRD Taxpayer Services Unit

Kerisha David

This is Kerisha David a Tax Officer in the IRD Taxpayer Services Unit

Shirika Liburd

Shirika is a Tax Officer in the IRD Taxpayer Services Unit

Sidney Hobson

Meet Sidney Hobson, a Junior Valuation Officer within the Property Division of IRD

Nevis Premier Brantley urging public to take advantage of Property Tax Amnesty

Hon. Mark Brantley, Premier of Nevis and Minister of Finance, is urging members of the public who owe Property Tax to take advantage of the amnesty being offered by the Nevis Island Administration (NIA) in conjunction with the Tax authorities in St. Kitts.

NIA offers Property Tax Amnesty; IRD urging property owners to take advantage

The Nevis Island Administration (NIA) has granted approval for a Property Tax Amnesty, in conjunction with Inland Revenue Department (IRD) colleagues in St. Kitts, from June 01 to June 30, 2018.

Inland Revenue Department announces early closure on January 23rd

NIA CHARLESTOWN NEVIS (January 23, 2017) — The following is a notice of early closure from the Inland Revenue Department. The Inland Revenue Department will be closed early on Monday January 23, 2017. The general office will be closed at 3 p.m. and the Payments Division at 2.30 p.m. We apologise for any inconvenience this […]

Inland Revenue Department lists business taking part in Discounted VAT Rate Day

NIA CHARLESTOWN NEVIS (December 15, 2016) — Friday, December 16, 2016, is designated as the 2016 Discounted Value Added Tax (VAT) Rate Day. This allows VAT-registered businesses to charge VAT at the rate of 5 percent on the sale of eligible goods only.    This will not apply to businesses that render services. VAT for […]

Inland Revenue Department unveils state-of-the-art bus stand as part of tax awareness drive

NIA CHARLESTOWN NEVIS (August 18, 2016) — A bus stand with tax tips, Wifi access and the ability to recharge mobile devices, is the latest initiative by the Inland Revenue Department (IRD) on Nevis in its tax awareness drive. The IRD Bus Stop, as it’s called, is stationed on the Island Main Road near Horsford’s […]

Inland Revenue Department reminds vehicle owners for February

NIA CHARLESTOWN NEVIS (FEBRUARY 04, 2016) — The following is a notice from the Inland Revenue Department, Ministry of Finance in the Nevis Island Administration (NIA) dated February 04, 2016. The Inland Revenue Department in the Nevis Island Administration (NIA) would like to remind ALL vehicle owners with licence plate ending with the digit 2, […]

Nevis Inland Revenue Dept. reminds Business and Occupation Licences holders of renewal date

NIA CHARLESTOWN NEVIS (NOVEMBER 06, 2015) — The Inland Revenue Department on Nevis, wishes to advise the general public that all current Business Licence holders should have their licences renewed on or before February 01, 2016. Payment should be made at the Inland Revenue Department at the R. G. Solomon Arcade on Main Street in […]

Property Tax

OBJECTIONS   The Taxpayer may object within thirty (30) days after the valuation notice has been mailed out.   DEFINITIONS ¨ Accommodation use property Property used for short term accommodation ; & includes guest house under the Hotel Accommodation Restaurant Tax Act, No. 1 of 1992. ¨ Commercial use property Commercial property which does not include accommodation […]

Property Tax

    OBJECTIONS   The Taxpayer may object within thirty (30) days after the valuation notice has been mailed out.    

Value Added Tax (VAT) Act

AN ACT to make provision for the imposition and collection of value added tax; and to provide for related or incidental matters.

VAT Brochure

VAT Exempt Supplies


VAT White Paper

The economy of St. Christopher and Nevis has made significant strides in transitioning from an economy heavily dependent on sugar production to a services based economy with Tourism and Financial Services as the leading sectors. However, the present Tax System has not kept pace with the development of the economy and continues to be based to a large extent on the levying of duties on imported goods.

Zero Rated Poster

Inland Revenue Licence Rates

Rate Chart and License Fee Schedule

Tax Interest and Penalties Notice

Notice of Objection (General)

Where applicable, enter complete names, addresses, and assessment information. Failure to complete all applicable sections can cause delays in the processing of your objection.

Notice of Objection for Value Added Tax (VAT)

The registered taxpayer or appointed representative can object to a decision. Please complete all Sections, or your objection will
not considered. The Value Added Tax Act No. 3 of 2010 Section 64 has more information about objections.

Annual Return Form 2008 (28 Excel)

Notice of objection to property tax

Stamp Duty Revenue Receipt Voucher

Driver’s Licence Form

INSTRUCTIONS: Complete sections 1 and 2. All applicants must present a valid passport or a birth certificate and a valid Social Security card. Applicants must present a St. Christopher and Nevis Drivers License for renewal. Blood Type is also a requirement.

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