{"schemaVersion":1,"passportCode":"KN","passportUrl":"https://multipassrank.com/passport/st-kitts-and-nevis","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"8dffa268ae7205851ad3e0954dbc85f22c3ce34234e6a34852ba631eda7e4b26","notes":"Independently opened all 17 retained official authorities, checked six topics and 35 facts, and read the supplemental KN 2026 bill and AG 2019 business-tax amendment. Approved after author corrections to two statutory/checklist locators. Scope, stated editions, unavailable citizenship detail, residence-counting ambiguity and conditional foreign-income treatment remain integral. See matching review notes for actual-source reading details. Publication and deployment are separate."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"8dffa268ae7205851ad3e0954dbc85f22c3ce34234e6a34852ba631eda7e4b26","notes":"Independently opened all 17 retained official authorities, checked six topics and 35 facts, and read the supplemental KN 2026 bill and AG 2019 business-tax amendment. Approved after author corrections to two statutory/checklist locators. Scope, stated editions, unavailable citizenship detail, residence-counting ambiguity and conditional foreign-income treatment remain integral. See matching review notes for actual-source reading details. Publication and deployment are separate."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"KN","topic":"citizenship","title":"St Kitts and Nevis: adult naturalisation","summary":"Ordinary naturalisation is discretionary and distinct from Commonwealth registration or citizenship by investment. The posted statute requires a final residence year and separately refers to residence during the preceding fourteen years; its unusual wording is preserved rather than converted into a simple total.","scope":"Adult alien naturalisation under section 6 and Second Schedule paragraph 1; Commonwealth registration, British-protected-person alternatives, descent, marriage and investment are not interchangeable baseline routes.","jurisdiction":"Saint Christopher and Nevis","routeType":"naturalisation","facts":[{"id":"kn-cit-residence","label":"Final year and preceding-period wording","text":"An alien applicant must reside throughout the immediately preceding twelve months. The additional limb says the applicant has resided locally during the fourteen years preceding that year, without specifying an aggregate in that limb. Administrative interpretation of that wording remains unresolved; it is not labelled a simple fourteen-year total.","state":"conditional","sourceIds":["ranks2140-kn-cit-act"],"locator":"Second Schedule paragraph 1(a)–(b), printed page 15"},{"id":"kn-cit-counting","label":"Absences and excluded residence","text":"Absences under six months and approved education, health or prescribed absences can count. Unlawful residence and custody outside a mental hospital do not; temporary immigration permission counts only with ministerial consent. Special circumstances can shift the final twelve-month period back by up to six months.","state":"conditional","sourceIds":["ranks2140-kn-cit-act"],"locator":"Section 2(7)–(8); Second Schedule paragraph 2"},{"id":"kn-cit-character","label":"Adult capacity, character and future home","text":"The applicant must be at least eighteen, of full capacity, of good character in the Minister's opinion and intend to reside locally after naturalisation.","state":"documented","sourceIds":["ranks2140-kn-cit-act"],"locator":"Sections 2(3), 6; Second Schedule paragraph 1(c)–(d)"},{"id":"kn-cit-decision","label":"Discretion, certificate and oath","text":"Meeting the qualifications does not compel a grant: the Minister retains discretion. Naturalisation uses Form N1; the oath or affirmation is required, normally within one calendar year of the certificate unless extended.","state":"conditional","sourceIds":["ranks2140-kn-cit-act"],"locator":"Section 6; Citizenship Regulations 4–6, printed page 17"},{"id":"kn-cit-language","label":"Language evidence unresolved","text":"No named language level, accepted evidence or test exemption was established from the collected ordinary-route provisions. This is not an assertion that no language assessment exists.","state":"not_established","sourceIds":["ranks2140-kn-cit-act"],"locator":"Section 6 and Second Schedule"},{"id":"kn-cit-retention","label":"Dual-nationality protection is cohort-specific","text":"Constitution section 93 protects people entitled to registration under section 92 from refusal or compulsory renunciation solely because of another nationality. That express protection must not be extended to all ordinary naturalisation applicants; this collection does not settle their complete retention conditions.","state":"conditional","sourceIds":["ranks2140-kn-constitution"],"locator":"Constitution sections 92–94, especially 93(1)–(2)"}],"limits":["The statutory source is the official 31 December 2020 revision. The separately read September 2026 descendant-registration bill is not treated as an operative ordinary-route amendment.","No single total residence number is asserted from the unusual Second Schedule wording. Commonwealth registration and British-protected-person rules differ. Language and ordinary-route foreign-nationality retention remain unresolved, not waived."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"8dffa268ae7205851ad3e0954dbc85f22c3ce34234e6a34852ba631eda7e4b26","notes":"Independently opened all 17 retained official authorities, checked six topics and 35 facts, and read the supplemental KN 2026 bill and AG 2019 business-tax amendment. Approved after author corrections to two statutory/checklist locators. Scope, stated editions, unavailable citizenship detail, residence-counting ambiguity and conditional foreign-income treatment remain integral. See matching review notes for actual-source reading details. Publication and deployment are separate."},"url":"https://multipassrank.com/passport/st-kitts-and-nevis/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"KN","topic":"taxes","title":"St Kitts and Nevis: individual tax scope","summary":"The general income-tax charge ceased to apply to individuals in 1980, but this is not a tax-free-passport rule. Unincorporated business tax and withholding on covered payments to nonresidents require separate consideration.","scope":"Baseline individual income-tax charge, nonresident withholding and unincorporated business obligations; corporate residence rules are not substituted for personal rules.","jurisdiction":"Saint Christopher and Nevis","facts":[{"id":"kn-tax-income","label":"General individual income-tax charge removed","text":"Section 3(3) disapplies the general income-tax charge to income accruing from 1 May 1980 except income of a company liable under that section. The revenue department confirms abolition for individuals; this covers the general charge rather than eliminating every tax affecting a person.","state":"documented","sourceIds":["ranks2140-kn-tax-act","ranks2140-kn-tax-history"],"locator":"Income Tax Act section 3(3), printed page 11; IRD corporate-income-tax page, opening historical explanation"},{"id":"kn-tax-foreign","label":"Do not revive old worldwide-income wording","text":"Section 3's domestic and foreign-income provisions must be read with the later individual exclusion. They are not a current general worldwide-income or remittance-basis charge on ordinary individuals. Separate business and withholding provisions can still matter.","state":"conditional","sourceIds":["ranks2140-kn-tax-act"],"locator":"Income Tax Act section 3(1)–(3), read together"},{"id":"kn-tax-withholding","label":"Covered payments to nonresidents","text":"Resident payers must withhold on covered income paid or credited to nonresidents, including specified interest, rent, fees, royalties and services. Section 36 expressly includes individuals; the payer can have this duty even when not otherwise an income-tax taxpayer.","state":"conditional","sourceIds":["ranks2140-kn-tax-act"],"locator":"Income Tax Act section 36(1), (4)–(8), printed pages 36–38"},{"id":"kn-tax-business","label":"Self-employment has a separate business tax","text":"Unincorporated business tax applies to covered business carried on locally, including personal services but excluding employment. Its ordinary base uses gross takings subject to statutory reductions, not net salary; qualifying businesses may instead make the Act's continuing election for Income Tax Act calculation.","state":"conditional","sourceIds":["ranks2140-kn-business-tax"],"locator":"Unincorporated Business Tax Act sections 2–5, especially 3 and 5(5)–(7)"},{"id":"kn-tax-business-filing","label":"Quarterly business returns","text":"Persons liable for unincorporated business tax must file quarterly returns and pay by 15 March, June, September and December for the preceding quarter. Partners are jointly and severally liable, although one partner can be designated to file and pay.","state":"conditional","sourceIds":["ranks2140-kn-business-tax"],"locator":"Unincorporated Business Tax Act sections 6–7; section 7 as substituted by Act 6 of 2014"},{"id":"kn-tax-residence-relief","label":"Residence and agreement limits","text":"No general individual 183-day tax-residence rule was established from these sources. The Income Tax Act allows double-taxation arrangements declared by order to override contrary enactments; any relief must match the relevant person, income and agreement.","state":"not_established","sourceIds":["ranks2140-kn-tax-act"],"locator":"Income Tax Act sections 3, 36(5) and 90"}],"limits":["The official tax statutes are revised to 31 December 2017. Current IRD confirmation of individual income-tax abolition was separately read. Rates and thresholds, which can be changed or temporarily reduced, are deliberately omitted.","A passport is not proof of tax residence or immunity from another country's tax. Social levies, contributions, VAT, property taxes and special business elections need separate advice."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"8dffa268ae7205851ad3e0954dbc85f22c3ce34234e6a34852ba631eda7e4b26","notes":"Independently opened all 17 retained official authorities, checked six topics and 35 facts, and read the supplemental KN 2026 bill and AG 2019 business-tax amendment. Approved after author corrections to two statutory/checklist locators. Scope, stated editions, unavailable citizenship detail, residence-counting ambiguity and conditional foreign-income treatment remain integral. See matching review notes for actual-source reading details. Publication and deployment are separate."},"url":"https://multipassrank.com/passport/st-kitts-and-nevis/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-kn-cit-act","publisher":"Saint Kitts and Nevis Law Commission","title":"Citizenship Act, Chapter 1.05 — 31 December 2020","url":"https://lawcommission.gov.kn/wp-content/documents/Revised-Acts-of-St-Kitts-and-Nevis/Revised-Acts-of-St-Kitts-and-Nevis-2020/Ch-01_05-Saint-Christopher-and-Nevis-Citizenship-Act.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-kn-constitution","publisher":"Government of Saint Kitts and Nevis","title":"Constitution — registration and dual citizenship","url":"https://www.gov.kn/wp-content/uploads/2020/07/constitution-of-st-kitts-and-nevis.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-kn-tax-act","publisher":"Saint Kitts and Nevis Law Commission","title":"Income Tax Act, Chapter 20.22 — 31 December 2017","url":"https://lawcommission.gov.kn/wp-content/documents/Act17TOC/Ch-20_22-Income-Tax-Act.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-kn-tax-history","publisher":"Inland Revenue Department","title":"Income-tax history — abolition for individuals","url":"https://www.sknird.com/corporate-income-tax/","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-kn-business-tax","publisher":"Saint Kitts and Nevis Law Commission","title":"Unincorporated Business Tax Act — 2017 revision","url":"https://lawcommission.gov.kn/wp-content/documents/Act17TOC/Ch-18_46-Unincorporated-Business-Tax-Act.pdf","language":"en","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"KN","providerEntityCode":"KNA","providerEntityName":"Saint Kitts and Nevis","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.84,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"KN","providerEntityCode":"KNA","providerEntityName":"St. Kitts and Nevis","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":72.281,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}