Nevis is one of two islands in the Caribbean which, together with St Christopher (commonly known as St Kitts), form the Federation of St Kitts and Nevis. They cover a total area of 260 sq km and have a population of 60,000.


The capital is Basseterre, located in St Kitts. The main town in Nevis is Charlestown.


English is the official language and the local currency is the East Caribbean dollar. The legal system is based on English Common Law.


St Kitts and Nevis is a member of the Caribbean Community (CARICOM), the Association of Caribbean States (ACS) and the Organisation of Eastern Caribbean States (OECS).


Nevis International Business Company

Governing legislation

The Nevis Business Corporation Ordinance Cap 7.01(N).


Company activities

A Nevis IBC is not permitted to carry on banking, insurance or foreign exchange trading operations. Restrictions apply to certain other fields of activity.

Company registration timeframe

The registration of a Nevis IBC is normally completed within one day. Alternatively, shelf companies (whose names may be changed if required) are available if a company is urgently needed.


In accordance with local law, a Nevis IBC is permitted to continue as a company registered in another jurisdiction. Likewise, a foreign company may become registered and continue as a Nevis IBC if allowed to do so under its own legislation.

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Information held on public record

The Registrar of Corporations maintains a copy of the company’s articles and a record of the company’s registered agent and registered office address. This information is available for public inspection.


The company’s bylaws are not required to be filed and are therefore not subject to inspection.


Any other information may be voluntarily submitted to the Registrar of Corporations, in which case it will become publicly available.



The name of a Nevis IBC can be in any language but it must be expressed in Roman characters and cannot contain any restricted or prohibited words.


Any internationally accepted designation of limited liability or its abbreviation may be used, eg “Limited”, “Ltd”, “Corporation”, “Corp”, “Co”, “Incorporated”, “Inc”, “Société Anonyme”, “Sociedad Anonima”, “SA”, “GmbH”, etc.


Share capital

The share capital may be denominated in any currency. At least one share must be issued upon incorporation.


Bearer shares are not permitted.



A Nevis IBC must have at least one shareholder, who can either be a natural person or a company. Nominee shareholders may be used if confidentiality is required.


At least one director must be appointed upon incorporation. This can be a natural person or a company, resident anywhere in the world.


Professional directors may be appointed if confidentiality is a concern.


It is possible for the same person to act as sole director and shareholder.


Shareholder and director meetings

Meetings of the shareholders and the directors may be held anywhere in the world. The legislation allows for meetings of the directors to be held by telephone conference but not the shareholders.


An annual general meeting (AGM) of the shareholders is required. Typically, the first AGM should be held by the end of the calendar year following the year in which the company was incorporated. Subsequent AGMs must be held in each calendar year after that.


Registered office

The company must maintain a registered office in Nevis, where any official notices may be served.

Company secretary

The appointment of a company secretary is not mandatory but it is recommended for ease of the company’s administration.


The secretary can be a natural person or another company and may reside in any country. This person should have a good knowledge of local company law and the responsibilities carried by this office.


It is possible for the same person to act as the company’s sole shareholder, director and secretary.

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Financial statements

Nevis IBCs are not obliged to prepare financial statements. Nevertheless, proper accounting records must be kept which would allow the company to prepare financial statements if required.


The company is obliged to maintain accounting records for a minimum period of 5 years from the date of the respective transaction.


Annual filing requirements

Nevis IBCs are required to submit a simplified tax return each year.


Provided no management takes place in Nevis and no income is generated within Nevis, no financial information is contained in the tax return and no tax is payable.


Double tax treaties

The government of Nevis has signed double tax treaties with Denmark, Norway, Sweden, Switzerland and the UK, however these do not apply to Nevis IBCs. Only Nevis tax resident companies have access to double tax treaty benefits.