BASSETERRE – The Inland Revenue Department (IRD) announces the successful roll out of Property Tax administration within the Sustainable Modernized Administration Revenue Tax System (SMARTS), with the 2026 Property Tax Demand Notices now available online for taxpayers. Implementation is being carried out in phases, beginning with St. Kitts.
This marks the first issuance of Property Tax Demand Notices through SMARTS and represents a key milestone in the continued modernization of our Tax Administration and service delivery in St. Kitts and Nevis. Property Tax administration on SMARTS is currently being implemented in St. Kitts only, with further rollout updates to be communicated as the system expands.
Property Tax Demand Notices are now available for all taxpayers in St. Kitts. Registered SMARTS users may access their notices immediately online and make payments through the portal. Taxpayers already registered on SMARTS do not require new login credentials and may continue to use their existing username and password to access their accounts.
The Inland Revenue Department encourages all property owners and taxpayers who have not yet registered for SMARTS to do so without delay. Registration provides access to Property Tax Demand Notices, online payment services, and other digital tax services. A SMARTS registration guide is available on the IRD website, where taxpayers may also access Keisha, the IRD Virtual Assistant, for assistance with registration and enquiries.
The Department advises that the 2026 Property Tax Demand Notices reflect current-year assessments only and do not include outstanding arrears. The absence of arrears on the notices does not constitute waiver or settlement of any existing liabilities. All outstanding amounts remain legally due and recoverable under the laws of St. Kitts and Nevis. Arrears will be progressively integrated into SMARTS during 2026 and will appear on future notices once this process is completed. Taxpayers may contact the IRD for arrears information.
The Inland Revenue Department remains committed to strengthening tax administration through modern digital systems that improve service delivery, enhance compliance, and support national development.