Lc Personal Tax Deductions

---
name: lc-personal-tax-deductions
description: "Saint Lucia resident individual deduction rules introduced by the February 2026 Income Tax Amendment Act, with specified changes applying from the 2025 income year. Covers the aggregate deduction cap, child and dependent-relative allowances, mortgage interest, co-operative shares and investment deductions. Use for Saint Lucia income tax allowances, the EC$40,000 cap or revised 2025 return deductions. The Guide distinguishes individual entitlement from shared limits and prevents treating the cap as an automatic allowance. It does not compute the full income tax return, personal allowance, pension exemption, tax bands or PAYE code. Independent review remains pending."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/lc-personal-tax-deductions"
  jurisdiction: "LC"
  tax_year: "2025"
  last_updated: "2026-11-01"
---

# Saint Lucia personal tax deductions: 2025 onward

## Authority and scope

Source-cited draft checked 22 October 2026. [Act 2 of 2026](https://npc.govt.lc/laws/download/UjVlcXRvZTd3RG93ODVaQ0tsbWNwV3hnRmd5R0lYY1crUTlXU0pTZ1Rrd0dWZTlvdmdwK3lVYk1zYUlwcVNnT3NqYk9Pc09icmd0Vks5RDVLeVFXdG9JMFc1alI4NTNLRjRiWDJuV29sQVk9), assented to on 19 February 2026, amends specific provisions with effect from 1 January 2025. This Guide covers the changes listed below, not every deduction in the Income Tax Act. Verify residence, qualifying expenditure and remaining conditions before claiming.

## Aggregate cap comes after entitlement

Act 2, section 4 replaces Income Tax Act section 44(4). From 1 January 2025 the aggregate Parts 6 and 7 allowances/deductions, excluding the personal allowance and medical deduction, cannot exceed **EC$40,000**. For income year 2025, qualifying solar photovoltaic expenditure is also expressly outside that cap. Do not extend the solar exception into 2026 from this provision alone.

The cap is not an automatic EC$40,000 deduction and is not the personal allowance. First establish each claim, then apply individual limits, then the combined cap. [Act 2, section 4, printed pages 10–11](https://npc.govt.lc/laws/download/UjVlcXRvZTd3RG93ODVaQ0tsbWNwV3hnRmd5R0lYY1crUTlXU0pTZ1Rrd0dWZTlvdmdwK3lVYk1zYUlwcVNnT3NqYk9Pc09icmd0Vks5RDVLeVFXdG9JMFc1alI4NTNLRjRiWDJuV29sQVk9).

[Section 44(1)–(3) of the principal Act](https://attorneygeneralchambers.com/laws-of-saint-lucia/income-tax-act/section-44) requires a claim and supporting evidence and limits concessions to remaining assessable income after the specified earlier deductions. The page's old subsection (4) must be replaced by the 2026 amendment.

## Selected changed claims

All amounts below are Eastern Caribbean dollars. These are conditional entitlements, not deductions available to everyone.

| Principal Act provision | Change applying from 1 January 2025 | Authority in Act 2 |
|---|---|---|
| Section 48: child maintenance | 5,000; child born during year, under 16 at year start, or a qualifying student/invalid child; unavailable if child's income from any source exceeds 5,000 | Section 5 |
| Section 52: dependent relative | 5,000 per qualifying maintained relative; reduce dollar-for-dollar for relative's assessable income above 5,000 | Section 8 |
| Section 54: owner-occupied mortgage interest | Maximum 40,000, subject to section 54 conditions and the aggregate cap | Section 9 |
| Section 57: qualifying co-operative/building-society share subscriptions | Payments up to 10,000 | Section 11 |
| Section 59: qualifying investment purchases | Value purchased up to 10,000; securities issued by local or regional institutions | Section 12 |

Source: [Act 2 of 2026, printed pages 11–14](https://npc.govt.lc/laws/download/UjVlcXRvZTd3RG93ODVaQ0tsbWNwV3hnRmd5R0lYY1crUTlXU0pTZ1Rrd0dWZTlvdmdwK3lVYk1zYUlwcVNnT3NqYk9Pc09icmd0Vks5RDVLeVFXdG9JMFc1alI4NTNLRjRiWDJuV29sQVk9). Mortgage interest is not automatically additional to a separate 40,000 pool. Section 59 covers qualifying security purchases, not every transfer into a savings account.

## Eligibility interactions

The unchanged [section 48(3)–(4)](https://attorneygeneralchambers.com/laws-of-saint-lucia/income-tax-act/section-48) contains apportionment and student-child definitions. The unchanged [section 52(2)(a), (3)–(4)](https://attorneygeneralchambers.com/laws-of-saint-lucia/income-tax-act/section-52) defines dependent relatives, prevents overlapping child claims and permits apportionment. Read these alongside the new amounts. Separate university-education provisions are not resolved by the child-maintenance row.

## Worked checks

Assume all underlying conditions and individual limits are satisfied:

- Mortgage interest 30,000, child claim 5,000 and investment deduction 10,000 total 45,000. The capped pool is 40,000, before separate qualifying exclusions and the remaining-income limitation.
- A qualifying relative has assessable income 7,000. The amended allowance is 5,000 − (7,000 − 5,000) = 3,000, before apportionment and the overall cap.
- A child's income of 5,001 exceeds the section 48 limit; the child-maintenance claim is unavailable. Exactly 5,000 does not itself breach that income test, but the other conditions still apply.

## Filing controls and limits

Keep receipts, lender certificates, proof of maintenance, education status and investment documentation. Reconcile capped and excluded claims separately. These rules do not establish the personal allowance, tax bands, pension treatment, filing deadline or a final tax balance. The first-time land deduction has a separate Guide. Independent accountant review remains required.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `lc-personal-tax-deductions` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/lc-personal-tax-deductions. If neither is available, confirm every figure against the official source pages cited above before relying on it.