Location Northern sector of the Leeward Islands chain
Population Appxoximately 10,000
Native language English
Currency Eastern Caribbean dollar (ECD)
Constitution & Political status/stability 1983 - Post independence, democratic country. Politically stable
Banking & professional facilities Nevis has one offshore bank and several international, regional, and local banks. Also, there are several highly trained lawyers, accountants, bankers, and other professionals
Legal system Based on English Common Law
Offshore specialities/expertise Several trust and asset management companies are available with experienced professionals who assist and consult offshore investors

Income tax
resident None
non-resident None
resident 0%
non-resident 0%
Corporate tax
resident 37% on profits
Estate duty No
Withholding taxes No
Exchange controls
resident None
non-resident None

Are trusts permitted? Yes
Perpetuity period 100 years
Accumulation period 100 years
Statutory trust law Yes, Nevis International Exempt Trust Ordinance 1994
Trust duty No
Forced heirship exclusion Yes
Asset protection measures Yes
Trust register Yes, but not accessible to general public
Resident trustee/s required Yes, local company authorised to provide trust services
Regulation of trustees Yes

Type of corporate vehicles Nevis Business Corporations and Limited Liability Companies
Incorporation time scale 1 day
Fees: Incorporation - Government Business Corporations: EC$594 (US$220), Limited Liability Companies: ECS594 (US$220)
Other Vary
Annual -
Other N/A
Resident directors required No
Min number of directors required 3
Directors meetings required Yes
Beneficial ownership disclosure No
Shareholder disclosure No
Minimum number of shareholders 1
Bearer shares allowed Yes but beneficial owners are required to be registered with a Registered Agent
No-par value shares allowed Yes
Public share register No
Shareholders meetings required Yes
Frequency Anytime
Place Anywhere
Annual return required No
Audit required No
Foreign currency accounting allowed Yes
Registered office No
Registered agent Yes The Trust Company of the Marshall Islands, Inc. is the sole registered agent
Stamp/capital duty No
Naming your company The registered agent is responsible for checking and clearing a name with the registry. The name should neither duplicate nor be similar to an existing name already on the register. Once there is no duplication or close similarity, the name will be available for use in the incorporation of a company
Company mobility provisions/redomicility rules Law permits transfer of domicile into Nevis and outside of Nevis. There is also allowance for emergency transfer of domicile to Nevis