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Investing in the Caribbean.

The Caribbean is home to some of the world's most dynamic and diverse real estate markets. French, Dutch, British and U.S. jurisdictions sit just a few nautical miles apart, each with its own legal framework, tax regime, investment opportunities and development environment. CARIDEMA supports developers, investors, institutions and private clients across the Caribbean, from opportunity sourcing and investment structuring through development and final asset delivery. One region. Multiple jurisdictions. A consistent standard of execution.

The Caribbean

Multiple jurisdictions. Deep local knowledge of each market.

Investing in the Caribbean means understanding what makes each jurisdiction unique: tax regime, property law, land-use and permitting requirements, construction standards, logistics, and the depth of its rental and hospitality markets. That is where CARIDEMA's regional expertise makes the difference. With an active presence across the Caribbean, we help structure real estate investments on a jurisdiction-by-jurisdiction basis, working alongside qualified legal and tax advisors in each market.

Click a territory to jump to its profile.

Aerial view of the St. Martin coastline, a French Caribbean real estate market

St. Martin (French side)

Status, French Overseas Collectivity (COM), outermost region of the EU (OR).

Context: A major tourism destination in the northern Lesser Antilles, sharing the island with Sint Maarten and its Princess Juliana international airport. A market driven by post-Irma reconstruction, the continued move upmarket in the hospitality sector and the scarcity of coastal land. Currency: euro, with the U.S. dollar also widely used.
Strengths: A well-established French legal framework: notaries, land registry, construction warranties. Local tax-relief schemes for qualifying business and hospitality investments, access to French overseas investment aid schemes and, as an EU outermost region, to European funds. A convention with France to avoid double taxation.
Taxation: The Collectivity has its own tax code, distinct from that of mainland France: no VAT, replaced by a 4% general turnover tax (TGCA), corporate tax at a standard rate of 20%, with a reduced 10% rate on the first €40,000 of profit for eligible companies, subject to conditions, exemption regimes and local tax-relief schemes. St. Martin tax residency follows specific rules (including the so-called five-year rule for taxpayers previously tax-domiciled in mainland France or in a French overseas department).
Residency / citizenship: French territory: no citizenship- or residency-by-investment program, entry and stay are governed by the French framework applicable to St. Martin, a territory outside the Schengen area.

Aerial view of Sint Maarten, red-roofed residences between two turquoise bays, Dutch Caribbean real estate

Sint Maarten (Dutch side)

Status, Autonomous country within the Kingdom of the Netherlands, EU overseas country and territory (OCT).

Context: The region's air and cruise hub (Princess Juliana, port of Philipsburg), a very open economy geared towards tourism, hospitality and yachting. A dynamic market for villas, condominiums and commercial real estate. Currency: Caribbean guilder (XCG), pegged to the U.S. dollar, the dollar is widely accepted.
Strengths: The air gateway to the northern islands, with strong North American visitor demand. Tax holidays available for qualifying projects, a double-taxation arrangement with the Netherlands within the Kingdom. Dutch institutional stability.
Taxation: An autonomous tax regime. Profit tax at a standard rate of 34.5%, together with exemption regimes and a participation exemption applicable to certain dividends and capital gains subject to conditions. Specific wealth vehicles, notably the private foundation (SPF), may qualify for tax-exempt treatment. The legislation still provides for a 0.3% land tax and an inheritance tax, historically not enforced. Their formal abolition is the subject of a reform initiated in 2026. Real estate transfers remain subject notably to a 4% transfer duty.
Residency / citizenship: No citizenship-by-investment program, ordinary residence permits, with options for investors, retirees and persons of independent means.

St. Barths

Status, French Overseas Collectivity (COM), EU overseas country and territory (OCT).

Context: One of the most exclusive real estate markets in the world: ultra-premium villas, luxury hospitality, extremely scarce land, an international clientele. Home to some of the highest real estate values in the Caribbean. Currency: euro.
Strengths: Exceptionally strong seasonal rental demand and structural land scarcity, supportive of long-term value. French civil law and the notarial system secure transactions, a convention with France governing double taxation.
Taxation: A highly specific territorial tax regime. The Collectivity levies no general income tax and no general profit tax on persons meeting the St. Barths tax-residence conditions. Qualifying for St. Barths tax residency generally requires five years of residence for individuals and is subject to specific rules for legal entities. Local taxes remain, notably on certain real estate transactions and transfers.
Residency / citizenship: French territory: no citizenship- or residency-by-investment program, entry and stay are governed by the French framework applicable to St. Barths, a territory outside the Schengen area.

Anguilla

Status, British Overseas Territory.

Context: A fast-growing ultra-luxury destination: luxury resorts and villas, immediately adjacent to St. Martin. Currency: Eastern Caribbean dollar (XCD), pegged to the U.S. dollar, the dollar is widely accepted.
Strengths: British institutional stability and common law. Land remains comparatively accessible relative to competing luxury markets. Case-by-case incentives may be available for qualifying tourism projects.
Taxation: No general tax on personal income, corporate profits, capital gains or inheritance. An annual property tax nonetheless applies to owners, alongside indirect taxes, duties and licenses. Real estate acquisition by non-residents is subject to an Alien Land Holding License.
Residency / citizenship: No citizenship by investment, residency by investment: permanent residence through a qualifying real estate investment, or tax residency through an annual lump-sum contribution.

Guadeloupe

Status, French Overseas Department and Region (DROM), outermost region of the EU (OR).

Context: One of the largest and most diversified real estate markets in the French Caribbean: residential, tourism, retail, logistics. Well-developed infrastructure (university hospital, university, international port and airport), a population base of around 380,000. Currency: euro.
Strengths: A broad range of overseas investment incentives: tax reductions and credits for qualifying business investment and housing, reduced VAT, free-zone regimes, European funds under outermost-region status. Continuity with the French legal and banking systems, with access to the network of tax treaties concluded by France.
Taxation: French taxation, adapted through overseas-specific schemes (rates, allowances and incentive regimes).
Residency / citizenship: French territory: no citizenship- or residency-by-investment program, entry and stay are governed by the French framework applicable to overseas territories, outside the Schengen area.

Martinique

Status, French Overseas Department and Region (DROM), outermost region of the EU (OR).

Context: A diversified economy: a significant tourism sector undergoing repositioning, agri-industry and services. Air and cruise flows are growing, while the hotel market is showing more mixed performance. Limited coastal land supports the value of well-positioned assets. Currency: euro.
Strengths: Same framework as Guadeloupe: overseas tax-relief schemes for qualifying business, hotel and housing investment, European aid under outermost-region status, continuity with the French legal and banking systems and access to the network of tax treaties concluded by France.
Taxation: French taxation, adapted through overseas-specific schemes (rates, allowances and incentive regimes).
Residency / citizenship: French territory: no citizenship- or residency-by-investment program, entry and stay are governed by the French framework applicable to overseas territories, outside the Schengen area.

St. Kitts & Nevis

Status, Sovereign state, member of the Commonwealth, the OECS and CARICOM.

Context: Sustained hotel and branded-residence development, with a growing concentration of upscale and branded-residence projects. Currency: Eastern Caribbean dollar (XCD), pegged to the U.S. dollar.
Strengths: An incentive framework for approved tourism projects: tax holidays and import-duty exemptions. Party to the CARICOM double-taxation agreement, a U.S.-dollar-pegged environment offering currency visibility to international investors.
Taxation: No personal income tax, 25% corporate tax (rate in force since 2024), 17% VAT (reduced 10% rate for hotels and restaurants), transfer duties of 6 to 10% depending on location, an annual property tax whose rates vary by island, property type and use, sector incentives for hospitality.
Residency / citizenship: Citizenship by investment, the oldest program in the world (1984). Main options: non-refundable contribution (SISC) from USD 250,000, approved real estate investment from USD 325,000 (mandatory 7-year holding), individual private residence from USD 600,000. Additional application fees, due-diligence requirements and a mandatory interview apply.

Antigua & Barbuda

Status, Sovereign state, member of the Commonwealth, the OECS and CARICOM.

Context: One of the most active hotel markets in the Lesser Antilles: 365 beaches, V.C. Bird International Airport, world-class yachting (English Harbour), a sustained pipeline of resorts and branded residences. Currency: Eastern Caribbean dollar (XCD), pegged to the U.S. dollar.
Strengths: Incentives for approved tourism projects (Tourism and Business Special Incentives). The country is party to the CARICOM double-taxation agreement and benefits from some of the strongest air connectivity in the region.
Taxation: No personal income tax, 25% corporate tax, 17% sales tax (ABST), transfer duties of 7.5% for the seller and 2.5% for the buyer, a non-citizen land license of 5% of the property value.
Residency / citizenship: Citizenship by investment (2013). Main options: contribution to the National Development Fund from USD 230,000. Approved real estate investment from USD 300,000 (5-year holding), other options (university fund, business investment). Minimum presence of 5 days over 5 years, siblings may be included in the family application.

Pink salt pans and turquoise lagoon of Bonaire, BES Islands, Dutch Caribbean real estate

BES Islands. Bonaire, Sint Eustatius, Saba

Status, Public bodies with special status integrated into the Netherlands, within the Kingdom of the Netherlands. Overseas countries and territories associated with the European Union (OCT).

Context: Bonaire: a world-class diving destination, with strong demographic and real estate growth supported by established international tourism. Saba and Statia: niche markets (ecotourism, the medical university on Saba). Currency: U.S. dollar.
Strengths: A Dutch legal and administrative framework, a dollarized economy and a tax regime specific to the Caribbean Netherlands, notably attractive for certain income-producing real estate assets. Specific tax rules also govern the relationship with the European Netherlands and help prevent double taxation.
Taxation: An autonomous BES tax regime, distinct from that of the European Netherlands. It has no general profit tax comparable to European corporate tax for entities effectively falling under the BES regime. Key taxes include the vastgoedbelasting applicable to certain real estate assets (an effective charge of around 0.7% of the property value per year, 0.91% on Bonaire including local surcharges) and on a 7.5% tax on certain distributions. Individual income is subject to a two-bracket tax system, while indirect taxation remains relatively moderate, with ABB rates generally below European VAT levels.
Residency / citizenship: A specific residence permit for investors from USD 365,000 of real estate and/or business investment, subject to conditions, allowing up to 120 days of presence per year. It is not a direct route to permanent residence or Dutch citizenship. No citizenship-by-investment program.

Turquoise cove and clifftop villas in Curaçao, the Aruba and Curaçao real estate markets with low climate exposure

Aruba & Curaçao

Status, Autonomous countries within the Kingdom of the Netherlands, EU overseas countries and territories (OCT).

Context: Aruba: one of the highest hotel occupancy rates in the Caribbean, with strong North American visitor demand. Curaçao: a services center, UNESCO heritage (Willemstad), growing tourism and residential momentum. Currencies: Aruban florin (AWG) in Aruba, Caribbean guilder (XCG) in Curaçao, both pegged to the U.S. dollar.
Strengths: Located south of the main Atlantic hurricane belt, Aruba and Curaçao benefit from a structurally lower direct hurricane exposure than many islands in the northern Caribbean. Incentives for tourism and real estate investment (conditional tax holidays in Aruba, incentive regimes in Curaçao). Double-taxation arrangements within the Kingdom of the Netherlands.
Taxation: Each country has its own tax regime. Aruba: profit tax at a standard rate of 22%, together with specific incentive regimes. Curaçao: 15% profit tax up to XCG 500,000 of taxable profit, then 22% above. Sales tax at a general rate of 6%, with specific rates depending on the activity, a "penshonado" regime allowing, subject to conditions, specific taxation of foreign-source income.
Residency / citizenship: No citizenship by investment. Curaçao offers a residence permit for qualifying investors, with real estate among the eligible investment categories. Aruba: residence options for investors and retirees.

U.S. Virgin Islands, the St. Thomas and St. John real estate market

U.S. Virgin Islands (USVI)

Status, Unincorporated territory of the United States (St. Thomas, St. John, St. Croix).

Context: Direct access to the U.S. market and banking system, with seamless domestic access for U.S. travelers. U.S. citizens can generally travel from the mainland without a passport. Major cruise infrastructure. A deep residential and hotel market on St. Thomas and St. John. Currency: U.S. dollar. U.S. law.
Strengths: The EDC (Economic Development Commission) incentive program offering qualifying businesses very substantial tax reductions, up to 90% on income tax subject to local employment and investment conditions: a powerful lever for structuring hotel and services operations.
Taxation: A "mirror" tax system of the U.S. federal code, administered locally: the same federal tax rates as in the United States (21% corporate tax, plus a 10% local surcharge), a 5% gross receipts tax, levies largely neutralized subject to qualification for the EDC program and compliance with its activity, employment and local investment conditions (90% exemption from income tax and 100% from gross receipts tax, business property tax and excise duties).
Residency / citizenship: U.S. territory: U.S. federal immigration rules, no territorial program (federal investor visas E-2 / EB-5 subject to eligibility).

British Virgin Islands, exclusive villas and resorts of Virgin Gorda and Tortola

British Virgin Islands (BVI)

Status, British Overseas Territory.

Context: One of the world's leading yachting hubs and offshore financial centers. A market characterized by high-end villas and luxury resorts (Virgin Gorda, Tortola), extreme scarcity of developable land. Currency: U.S. dollar.
Strengths: Common law and a leading international legal and financial practice. A tax-neutral environment conducive to international wealth structuring, combined with structural land scarcity that supports long-term property values.
Taxation: Zero-rated income tax since 2005, no general capital gains or inheritance tax. Key sources of taxation include an annual property tax, transfer duties (4% stamp duty, raised to 12% for non-Belongers), a 10 to 14% payroll tax and various licenses. A land acquisition license is required for foreigners (Non-Belonger Land Holding License).
Residency / citizenship: No citizenship or residency by investment, resident status and Belonger status under strict duration rules.

CBI

Investment migration: real estate as a pathway to global mobility.

For clients seeking to expand their international mobility options, CARIDEMA coordinates the entire process: identifying and assessing CBI-approved real estate investments in jurisdictions such as St. Kitts & Nevis and Antigua & Barbuda, as well as qualifying residency-by-investment opportunities in markets such as Anguilla and Curaçao. We coordinate the legal, administrative and financial structuring of the investment, KYC/AML and source-of-funds documentation, and the application process with licensed agents and the relevant authorities through final approval. For developers, CARIDEMA can also structure and manage real estate projects intended to qualify for approved investment-migration programs.

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