While St Kitts residents must pay a small property tax, Kittitian citizens are not subject to taxes on foreign income, inheritance, wealth, or gifts. Additionally, capital gains are only subject to tax if they are sold within 12 months of being acquired. Individuals may be required to pay a maximum of $2,500 to a social security fund. Those who work on St Kitts will be subject to a one-time fee of around $630 USD. Other taxes may be levied depending on whether or not you are constructing dwellings or commercial properties.