With its UNESCO World heritage Site (Piton Management Area), St. Lucia's tourism project is quite diverse and continues to develop rapidly, offering visitors a full range of accommodation amenities.  These span small and intimate inns situated in scenic, remote locations to major hotel chains like The Landings St. Lucia, Jade Mountain Resort and the Sandals Group situated on prime beachfront property. The island's tourism plant encompasses a mix of self-contained villas, luxury condominiums and state-of-the-art golf courses with over 4790 rooms available in more than 92 properties. The sector employs an average of 10,000 employees

As one of the world's premier wedding destinations and a host of 5 star resorts, in 2009 St. Lucia's annual visitor arrivals recorded 1.1 million visitors.

A Tourism Incentives Act outlines a range of tax and non-tax incentives offered to approved investors. Special tax concessions are also given for capital construction in the hotel industry. Capital expenditure on the construction of a hotel may be offset against profits for up to 15 years.