Overview
| Field | Value |
|---|---|
| Region | Latin America |
| ISO 3166-1 | KN / KNA |
| Registry | Financial Services Regulatory Commission (FSRC) — Registrar of Companies (St. Kitts) and Registrar of Corporations / Registrar of Limited Liability Companies (Nevis) |
| Last updated | 2026-06-10 |
Identifiers
Collect two identifiers from each business customer in Saint Kitts and Nevis and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | Taxpayer Identification Number (TIN) / Business and Occupation Licence Number | Saint Christopher and Nevis Inland Revenue Department (SKNIRD) |
businessInfo.businessEntityId | Company Registration Number / Corporation Number | Financial Services Regulatory Commission (FSRC) — Registrar of Companies (St. Kitts) or Registrar of Corporations (Nevis) |
Sector regulators
FSRC (Financial Services Regulatory Commission — St. Kitts) · NFSRC (Nevis Financial Services Regulatory Commission) · SKNIRD (Saint Christopher and Nevis Inland Revenue Department) · FIU (Financial Intelligence Unit — fiu.kn)
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Private Company Limited by Shares | Ltd. | Incorporated under the federal Companies Act Cap. 21.03 (No. 22 of 1996) with the FSRC Registrar of Companies in St. Kitts; share transfer is restricted by articles; membership capped at 50; may not offer shares to the public; the standard domestic SME vehicle and the structure used for local operating entities on St. Kitts. Requires a registered office on St. Kitts. Closest US equivalent: C-Corp. |
| Public Company Limited by Shares | Plc | Incorporated under the federal Companies Act Cap. 21.03; shares may be offered to the public; subject to enhanced disclosure and governance obligations; listed shares may trade on an exchange. Very rare in this small-island context. Closest US equivalent: C-Corp. |
| Exempt Company | — | A category created under the federal Companies Act Cap. 21.03 allowing a company to be exempt from certain local taxation and disclosure requirements, provided it does not carry on business within the Federation and its shareholders are non-resident. Files with the FSRC Registrar of Companies in St. Kitts. Closest US equivalent: C-Corp. |
| Nevis Business Corporation | IBC / NBC | Incorporated under the Nevis Business Corporation Ordinance (NBCO) 1984 (Cap. 7.01(N)), as amended (most recently by Amendment Ordinance 2023 prohibiting bearer shares); based on Delaware corporate law principles; governed by Articles of Incorporation filed with the Nevis Registrar of Corporations; shareholders and directors may be of any nationality; register of members not public; bearer shares abolished effective 2023. Used primarily for international holding, trading, and financing structures. Requires a licensed registered agent in Nevis at all times. Closest US equivalent: C-Corp. |
| Nevis Limited Liability Company | LLC | Formed under the Nevis Limited Liability Company Ordinance (NLLCO) 1995 (Cap. 7.04(N)), as amended (Amendment Ordinance No. 3 of 2023; Amendment Ordinance No. 4 of 2025); Articles of Organisation filed with the Nevis Registrar of Limited Liability Companies; single-member or multi-member; member-managed or manager-managed; no share capital; members hold membership interests (not shares); strong charging-order protection; no mandatory written operating agreement unless required by the Articles. Used extensively for offshore asset protection, real estate holding, and joint ventures. Requires a licensed registered agent in Nevis. Equivalent to a US LLC. |
| Nevis Limited Partnership | LP | Formed under the Nevis Limited Partnerships Ordinance; Articles of Formation filed with the Nevis Registrar; at least two partners required (one general, one limited); no initial capital requirement; governed by a written partnership agreement; general partner bears unlimited liability; limited partners’ liability is capped at their capital contribution; requires a licensed registered agent in Nevis. Closest US equivalent: Limited Partnership (LP). |
| General Partnership | — | Two or more persons carrying on business in the Federation with joint and several unlimited liability; registered with the FSRC under the federal Companies Act framework or under relevant partnership legislation; business name registered with the Registrar. Equivalent to a US General Partnership. |
| Nevis Multiform Foundation | — | Established under the Nevis Multiform Foundations Ordinance 2004 (Cap. 7.08(N)); a non-membership legal entity registered with the Nevis Registrar; may elect to operate in one of four forms — foundation form (classic private foundation), trust form (trustee-based), company form (corporate governance), or partnership form (managing partner model); can change form during its lifetime without losing legal identity; no shareholders or members; used for estate planning, asset protection, and structured wealth management. Requires a licensed registered agent in Nevis. Closest US equivalent: Statutory purpose trust or private foundation. |
| Nevis International Exempt Trust | — | Governed by the Nevis International Exempt Trust Ordinance (Cap. 7.03(N)), as amended (most recently by SRO 12 of 2024); settlor and beneficiaries must be non-residents of the Federation; trust assets may not include Federation real property; at least one trustee must be a Nevis-licensed entity (NBC, LLC, or Multiform Foundation); no local taxes on income or distributions; foreign judgments against the trust are not recognized and creditors must relitigate in Nevis courts; fraudulent conveyance claims limited to 1–2 years. Primarily used for offshore estate planning and asset protection. Closest US equivalent: Irrevocable offshore trust. |
| Sole Proprietorship | — | A single natural person conducting business in the Federation; no separate legal entity; unlimited personal liability; must obtain a Business and Occupation Licence from SKNIRD under the Licences on Businesses and Occupations Act Cap. 18.20 and register any trading name other than the owner’s own name. Must register with SKNIRD for Unincorporated Business Tax (UBT). Equivalent to a US Sole Proprietorship. |
| Branch of Foreign Company | — | A foreign corporation carrying on business in the Federation that registers with the FSRC under the federal Companies Act Cap. 21.03; not a separate legal entity from the parent; the foreign parent bears full liability; must file certified constitutive documents, list of directors, and registered office address with the FSRC. Closest US equivalent: Foreign corporation branch office. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | Any one of: Certificate of Incorporation · Certificate of Incorporation · Articles of Organisation |
| Constitutive Documents | Any one of: Memorandum & Articles of Association · Articles of Incorporation · Articles of Organisation (optional: Operating Agreement) |
| Tax Registration | Any one of: Business and Occupation Licence · TIN Registration Confirmation |
| Operating Permit | Business and Occupation Licence |
| Ownership Records | Register of Members |
| Governance Records | Register of Directors |
| Signing Authority | Any one of: Board Resolution · Power of Attorney |
| Address | Any one of: Utility Bill · Bank Statement · Lease Agreement |
| Good Standing | Any one of: Certificate of Good Standing · Certificate of Good Standing |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| Certificate of Incorporation (St. Kitts — Companies Act Cap. 21.03) | Legal Registration |
| Certificate of Incorporation (Nevis Business Corporation — NBCO) | Legal Registration |
| Articles of Organisation (Nevis LLC — NLLCO) | Legal Registration |
| Memorandum & Articles of Association (St. Kitts company) | Constitutive Documents |
| Articles of Incorporation (Nevis Business Corporation) | Constitutive Documents |
| Articles of Organisation (Nevis LLC) | Constitutive Documents |
| Operating Agreement (Nevis LLC — internal governance) | Constitutive Documents |
| Business and Occupation Licence | Tax Registration, Operating Permit |
| TIN Registration Confirmation Letter (SKNIRD) | Tax Registration |
| Register of Members / Register of Shareholders | Ownership Records |
| Register of Directors and Officers | Governance Records |
| Board Resolution | Signing Authority |
| Power of Attorney | Signing Authority |
| Utility Bill (not older than 90 days) | Address |
| Bank Statement (not older than 90 days) | Address |
| Lease Agreement | Address |
| Certificate of Good Standing (St. Kitts — FSRC) | Good Standing |
| Certificate of Good Standing (Nevis — Registrar of Corporations) | Good Standing |
| Sector-Specific License | FSRC St. Kitts Licence (banking / insurance / MSB / gaming / trust), Nevis FSRC Licence (offshore banking / international insurance / trust service provider) |
Collection notes
- Legal Registration: St. Kitts companies (Companies Act Cap. 21.03): FSRC Registrar of Companies issues a Certificate of Incorporation bearing the company name, registration number, date, and Registrar’s seal and signature. Nevis IBCs (NBCO): Registrar of Corporations issues a Certificate of Incorporation or returns a duplicate original of the Articles of Incorporation with an Endorsement Certificate bearing the company name, registration number, date, and Registrar’s seal. Nevis LLCs (NLLCO): Registrar issues a Certificate of Organisation or endorsed Articles of Organisation. All certificates can be apostilled for international use through the Ministry of Foreign Affairs or Deputy Registrar.
- Constitutive Documents: St. Kitts companies (Companies Act Cap. 21.03): incorporators deliver a Memorandum of Association plus Articles of Association (if differing from model articles) to the FSRC Registrar of Companies. Nevis IBCs (NBCO): incorporators file Articles of Incorporation with the Nevis Registrar of Corporations; Articles must state corporate name, registered agent, registered office, share capital and classes, purpose, and incorporator details. Nevis LLCs (NLLCO): Articles of Organisation are filed; a written Operating Agreement is optional unless required by the Articles, and need not be filed — it governs the LLC’s internal affairs and the rights of members. For KYB, Conduit will primarily see Nevis IBC Articles of Incorporation and Nevis LLC Articles of Organisation.
- Tax Registration: Domestic operating entities must obtain a Business and Occupation Licence from SKNIRD under the Licences on Businesses and Occupations Act Cap. 18.20; the licence certificate must be displayed at the business premises; renewal is mandatory annually before January 31. SKNIRD also issues a TIN registration confirmation upon taxpayer enrollment; the TIN tax account number appears on all correspondence and tax returns. Nevis IBCs and LLCs are required to file an annual CIT-101 simplified corporate tax return with SKNIRD (mandatory since August 26, 2020) even where no Saint Kitts and Nevis-source income exists and no tax is payable. These entities may therefore hold a SKNIRD-assigned TIN. For KYB purposes, the appropriate tax document for a Nevis IBC or LLC with zero local-source income is: (a) the most recent CIT-101 filing confirmation from SKNIRD, and (b) the registered agent’s written confirmation that the entity has no Saint Kitts and Nevis permanent establishment and all income is foreign-sourced. Do not treat the absence of a Business and Occupation Licence as the definitive indicator of offshore tax status.
- Operating Permit: Under the Licences on Businesses and Occupations Act Cap. 18.20, every person wishing to carry on a business, occupation, or trade in the Federation must obtain a Business and Occupation Licence from SKNIRD before commencing. The licence is location-specific and must be renewed annually by 31 January. This is the general general business permission — sector-specific permissions (banking, insurance, MSB) are additional and captured under regulatory_license. For purely offshore entities (Nevis IBCs, Nevis LLCs) conducting no domestic business, no operating licence is required.
- Sector-Specific License: The FSRC (St. Kitts branch, fsrc.kn) licenses and supervises: domestic banks; credit unions; domestic insurance entities; money services businesses (Class A: transmission of money; Class B/C: other MSB activities) under the Money Services Act No. 26 of 2008; escrow agents; gaming entities (casinos, lotteries, internet gaming, slot parlours); fiduciary/trust service providers. The Nevis FSRC (nevisfsrc.com) licenses: international banks under the Nevis International Banking Ordinance Cap. 7.05(N); international insurance entities and insurance managers; trust and corporate service providers under the Nevis Trust and Corporate Service Providers Ordinance; money services businesses. Financial Intelligence Unit (fiu.kn): AML/CFT oversight for all regulated businesses.
- Signing Authority: No statutory prescribed form. Nevis IBC or St. Kitts company: a board resolution on company letterhead — signed by the directors and citing the corporate authority — is the standard instrument authorizing a named signatory to act. Nevis LLC: a manager’s or member’s resolution serves the equivalent purpose. A notarized Power of Attorney is used to delegate authority externally. Documents executed abroad may require apostille or notarization depending on the receiving jurisdiction. Saint Kitts and Nevis acceded to the Hague Apostille Convention; apostilles are available through the Ministry of Foreign Affairs.
- Good Standing: St. Kitts companies: issued by the FSRC Registrar of Companies; confirms the company is duly registered and in good standing, has not been struck off, and is not in dissolution or winding-up. Nevis IBCs: issued by the Nevis Registrar of Corporations; states that the corporation was duly formed and existence commenced under the Nevis Business Corporation Ordinance, is in good standing, and has not filed dissolution articles. Certificate includes company name, registration number, date of incorporation, and an official stamp, seal, and authorized officer signature; verifiable on the Registrar of Corporations website using the certificate ID. Nevis LLCs: equivalent certificate issued by the Registrar of Limited Liability Companies. All certificates are apostillable for international use through the Ministry of Foreign Affairs or the Deputy Registrar.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Director / Officer | CONTROLLING_PERSON | Appointed to manage the business and affairs of a Nevis IBC or St. Kitts company; may be of any nationality and reside anywhere; details included in the Register of Directors held by the registered agent; for St. Kitts companies, director changes are notified to the FSRC. |
| Manager / Managing Member | CONTROLLING_PERSON | In a Nevis LLC, the manager (if manager-managed) or managing member (if member-managed) exercises operational authority over the LLC; details held by the registered agent; may be the same person as a member. |
| Authorized Signatory / Attorney-in-Fact | LEGAL_REPRESENTATIVE | Individual authorized by board/manager resolution or notarized power of attorney to legally bind the entity; authority documented in the corporate resolution or POA instrument. |
Notes
- Saint Kitts and Nevis has a dual-registry structure. St. Kitts entities are registered under federal law (Companies Act Cap. 21.03) with the FSRC in Basseterre. Nevis entities are registered under autonomous Nevis island legislation (NBCO, NLLCO, Nevis LP Ordinance, Nevis Multiform Foundations Ordinance, Nevis International Exempt Trust Ordinance) with the Nevis FSRC in Charlestown. For KYB purposes, confirm which island’s registry issued the entity — the certificate of incorporation will name the issuing Registrar.
- Nevis bearer shares abolished. The Nevis Business Corporation (Amendment) Ordinance 2023 (effective 24 August 2023) prohibits the issuance, conversion, or exchange of bearer shares; existing bearer shares must have been converted to registered shares within six months. Any Nevis IBC certificate older than August 2023 should be checked for bearer share conversion compliance.
- Nevis IBC and LLC tax status — post-2021 position. The blanket offshore tax exemption for Nevis IBCs and LLCs was abolished effective January 1, 2019 for newly incorporated entities (Income Tax (Amendment) Act 2019) and the grandfathering provision for pre-2019 entities expired June 30, 2021 (Income Tax (Amendment) Act 2021). From July 1, 2021, all Nevis IBCs and LLCs are assessed under the standard corporate income tax framework at a rate of 33%. A non-resident Nevis entity — one whose central management and control is located entirely outside the Federation and which has no permanent establishment in Saint Kitts and Nevis — is taxable only on Saint Kitts and Nevis-sourced income; if all income is foreign-sourced, the effective tax liability is zero. However, this is a non-resident sourcing exemption, not an entity-class exemption. All Nevis IBCs and LLCs are required to file the CIT-101 simplified corporate tax return annually (mandatory since August 26, 2020) regardless of tax liability. As a result, such entities may hold a SKNIRD TIN assigned upon CIT-101 enrollment. For KYB purposes, request (a) evidence of annual CIT-101 filing, and (b) the registered agent’s written confirmation of non-resident, no-local-source-income status as the basis for zero tax liability. Do not treat absence of a Business and Occupation Licence as definitive proof of exempt status.
- Apostille available. Saint Kitts and Nevis is a party to the Hague Convention Abolishing the Requirement for Legalisation of Foreign Public Documents; apostilles are issued by the Ministry of Foreign Affairs or the Deputy Registrar. Corporate documents (certificate of incorporation, certificate of good standing, articles) are routinely apostilled for international use.
- Virtual assets legislation. Saint Kitts and Nevis enacted Virtual Asset legislation with 2024 amendments to bring it further in line with FATF standards on VASPs. VASPs operating in or from the Federation must register with and be licensed by the FSRC.