St. Kitts & Nevis

St. Kitts & Nevis

Legal framework


It aims to evaluate whether the national legislation in place supports or hampers the development of cooperatives, and is therefore “cooperative friendly” or not, and the degree to which it may be considered so, also in comparison to the legislation in force in other countries of the ICA region, or at the supranational level.

In addition, the research aims to provide recommendations for eventual renewal of the legal frameworks in place in order to understand what changes in the current legislation would be necessary to improve its degree of “cooperative friendliness”, which is to say, to make the legislation more favourable to cooperatives, also in consideration of their specific identity. This webpage presents a snapshot of the legal framework analysis results for St. Kitts & Nevis.



Co-operatives and Credit Unions within the jurisdiction of Saint Christopher and Nevis are governed under one legislation, that is to say, the Co-operative  Societies Act, 2011.  This legislation forms part of the domestic landscape of the territory and provides for the registration, supervision, governance, operation and management of Co-operative Societies including Credit Unions, the members of which have a common bond of philosophy and socio-economic objectives.


Cooperative Friendliness

From enquiries made, there are no precise legal obstacles or barriers (deriving from a cooperative specific regulation or any other source of law including tax law, public procurement law etc.) to the development of Co-operatives within the jurisdiction.


Key recommendations for improvement

  • There should be an expressed recognition of the cooperative difference, its diverse services and objective differences from that of for-profit companies, within the CSA.
  • By way of policy intervention, there should be mandatory training and performance evaluation of officers and leaders of Producer Co-operatives.                        
  • Recognition of Co-operatives as not subject to the income tax instead of exempt, since this treatment only implies a legal concession.
  • By way of a Policy and Advocacy Strategy, to ensure that Co-operative education is included in the curriculum at all levels within the education system.



The devising of the report has coincided with the parliament process of the yearly budget law of the national public administration which includes disturbing dispositions related to the taxation of cooperatives, which highlights the importance of relying on these investigation dispositions related to the taxation of cooperatives.


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