{"schemaVersion":1,"passportCode":"LC","passportUrl":"https://multipassrank.com/passport/st-lucia","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/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"3e8a35e49006bedf9d727b9cce26e7e97febf10a0458e880ab33a8e7b3e270a0","notes":"Independent actual-source review supports all six topics and 33 facts within their explicit limits. All 13 registered authorities, both linked Saint Lucia 2026 tax amendments and the supplemental national amendment checks were read. Four locator-only corrections were verified against the sources and the exact final hash. Saint Lucia ordinary eligibility/retention remains unresolved; Grenada's 2012 residence-permit amendment is preserved; Dominica's seven-year Act wording is separated from inconsistent old five-year provisions, and its announced January 2027 tax change is not treated as operative in 2026. Detailed reading and access records are in the matching review-notes.md. Researcher and reviewer are distinct; no publication is performed by this review."},"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/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"3e8a35e49006bedf9d727b9cce26e7e97febf10a0458e880ab33a8e7b3e270a0","notes":"Independent actual-source review supports all six topics and 33 facts within their explicit limits. All 13 registered authorities, both linked Saint Lucia 2026 tax amendments and the supplemental national amendment checks were read. Four locator-only corrections were verified against the sources and the exact final hash. Saint Lucia ordinary eligibility/retention remains unresolved; Grenada's 2012 residence-permit amendment is preserved; Dominica's seven-year Act wording is separated from inconsistent old five-year provisions, and its announced January 2027 tax change is not treated as operative in 2026. Detailed reading and access records are in the matching review-notes.md. Researcher and reviewer are distinct; no publication is performed by this review."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"LC","topic":"citizenship","title":"Ordinary naturalisation: verified application steps","summary":"Official consular material establishes the naturalisation application channel and supporting evidence, but the current ordinary residence, testing and foreign-nationality retention rules remain unresolved in the accessible operative sources.","scope":"Ordinary adult naturalisation application under section 8(1), as identified by Form 7; not Commonwealth registration, descent, marriage or citizenship by investment. This is a deliberately limited procedural profile, not a verified eligibility timetable.","jurisdiction":"Saint Lucia","routeType":"naturalisation","facts":[{"id":"lc-cit-filing","label":"Apply directly to the Citizenship Unit","text":"The consulate directs citizenship applications to the Citizenship Unit within the Ministry of Home Affairs. The Unit supplies current forms, requirements and guidance; the consular webpage is not itself an approval or a substitute filing channel.","state":"documented","sourceIds":["ranks2140-lc-cit-unit"],"locator":"Applying for Saint Lucian citizenship, application-submission instructions"},{"id":"lc-cit-residence-evidence","label":"Residence and immigration history","text":"Form 7 asks for the date of entry, any immigration time condition or proof of resident status, all Saint Lucian addresses and periods there, and foreign addresses during the preceding eight years. The eight-year history question does not by itself establish an eight-year eligibility rule or a permanent-residence requirement.","state":"documented","sourceIds":["ranks2140-lc-cit-form"],"locator":"Form 7 items 17–19, PDF pages 3–4"},{"id":"lc-cit-character-evidence","label":"Character, tax compliance and references","text":"The naturalisation form's checklist requests a police certificate of character, proof of satisfactory fulfilment of income-tax obligations and two references. It also asks about previous deportation or required departure and proceedings resulting in conviction in any country.","state":"documented","sourceIds":["ranks2140-lc-cit-form"],"locator":"Form 7 opening note (c)–(e), PDF page 1; items 19–20, PDF page 4"},{"id":"lc-cit-identity-disclosure","label":"Identity evidence and continuing disclosure","text":"The application requests original and other names, birth details, nationality and changes in nationality, and passport details. The applicant declares the information true and undertakes to notify the Minister promptly of relevant changes before the naturalisation certificate is granted.","state":"documented","sourceIds":["ranks2140-lc-cit-form"],"locator":"Form 7 items 1–4, PDF page 1; declaration, PDF page 5"},{"id":"lc-cit-eligibility-gap","label":"Residence, language and retention not settled","text":"The sources actually retrieved do not establish the current ordinary residence clock, permitted absences, language or civic-test standard, exemptions, or renunciation conditions. Parliament's June 2026 agenda lists a citizenship amendment bill, but an agenda does not establish its enacted text or commencement. No exemption or dual-nationality promise is inferred.","state":"not_established","sourceIds":["ranks2140-lc-cit-form","ranks2140-lc-cit-unit","ranks2140-lc-cit-agenda"],"locator":"Form 7 and consular instructions; 23 June 2026 agenda, Bills for consideration item 11"}],"limits":["Former Attorney General legislation URLs returned actual 404 pages. The posted consular form is procedural evidence and is not a current consolidation of the Citizenship Act.","A reported 2026 naturalisation change was not verified in enacted national text. The National Printing Corporation's accessible 2026 Acts register did not resolve it. Obtain the current operative requirements from the Citizenship Unit before relying on eligibility or foreign-nationality retention."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"3e8a35e49006bedf9d727b9cce26e7e97febf10a0458e880ab33a8e7b3e270a0","notes":"Independent actual-source review supports all six topics and 33 facts within their explicit limits. All 13 registered authorities, both linked Saint Lucia 2026 tax amendments and the supplemental national amendment checks were read. Four locator-only corrections were verified against the sources and the exact final hash. Saint Lucia ordinary eligibility/retention remains unresolved; Grenada's 2012 residence-permit amendment is preserved; Dominica's seven-year Act wording is separated from inconsistent old five-year provisions, and its announced January 2027 tax change is not treated as operative in 2026. Detailed reading and access records are in the matching review-notes.md. Researcher and reviewer are distinct; no publication is performed by this review."},"url":"https://multipassrank.com/passport/st-lucia/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":"LC","topic":"taxes","title":"Personal tax residence and foreign income","summary":"Individual tax scope depends on statutory residence and ordinary residence, not citizenship. The resident worldwide-income rule has a foreign-income receipt limitation for residents who are not ordinarily resident; nonresidents are charged on Saint Lucian-source income.","scope":"Baseline individual income-tax residence, domestic and foreign income, and double-tax relief; not corporate foreign-income exemptions, citizenship-investment products, tax rates or a calculation of personal liability.","jurisdiction":"Saint Lucia","facts":[{"id":"lc-tax-days","label":"Presence and adjoining-year residence","text":"An individual is resident if physically present for at least 183 days in the income year. A separate provision covers presence continuous with a period in the immediately preceding or succeeding income year that qualifies for residence under the 183-day rule. The day test is not the only residence nexus.","state":"conditional","sourceIds":["ranks2140-lc-tax-act"],"locator":"Section 2, resident in Saint Lucia definition (a)(ii)–(iii), PDF page 10","constraint":{"value":183,"unit":"days","basis":"physical_presence","cohort":"One individual residence alternative in the income year; permanent-abode and adjoining-year provisions also apply."}},{"id":"lc-tax-abode","label":"Permanent abode and ordinary residence","text":"A permanent place of abode in Saint Lucia together with some presence in the income year is another residence basis. Whole-year absence can still qualify if the Comptroller accepts education, medical treatment, government duties or another reasonable purpose. Ordinary residence is defined by this permanent-abode limb, not by citizenship or merely passing the day test.","state":"conditional","sourceIds":["ranks2140-lc-tax-act"],"locator":"Section 2, ordinarily resident and resident in Saint Lucia (a)(i), PDF pages 8–10"},{"id":"lc-tax-foreign","label":"Worldwide income versus foreign receipts","text":"Resident individuals generally include non-exempt domestic and foreign income. For a resident who is not ordinarily resident, foreign-source income is included only to the extent received in Saint Lucia. Section 8(3)'s separate foreign-income exclusion concerns resident companies and must not be treated as a general individual exemption.","state":"conditional","sourceIds":["ranks2140-lc-tax-act","ranks2140-lc-tax-amendments"],"locator":"Section 8(1)–(3), PDF page 13; 2026 register, linked Acts 2 and 10, amendments outside section 8"},{"id":"lc-tax-nonresident","label":"Nonresident domestic income and withholding","text":"Nonresidents are within the charge on non-exempt Saint Lucian-source income. Section 7(5) separates income other than employment or business through a permanent establishment into the withholding regime rather than ordinary assessable income. Source classification under sections 10 and 10A is distinct from where money is paid or received.","state":"conditional","sourceIds":["ranks2140-lc-tax-act"],"locator":"Sections 7(5), 8(1)(b), 10 and 10A, PDF pages 13–15"},{"id":"lc-tax-relief","label":"Treaty and statutory foreign-tax credits","text":"An applicable tax agreement can provide a credit under its own terms. Where no agreement covers the income, a resident taxed on the same income abroad and in Saint Lucia can receive the statutory credit, limited to the lower relevant foreign tax and Saint Lucian tax. The Act also specifies calculation rules for income received in Saint Lucia.","state":"conditional","sourceIds":["ranks2140-lc-tax-act"],"locator":"Sections 60, 82 and 83, PDF pages 50 and 61–62"}],"limits":["The national 31 December 2023 revised statute was read in an official OAS MESICIC copy because national AG links returned 404 and the IRD site was under maintenance. The source's publisher and mirror are explicitly identified.","The actual 2026 Income Tax Amendment Acts 2 and 10 were read: they amend deductions, pension-withdrawal treatment, filing extensions and penalties, not the cited individual residence or section 8 scope provisions. This is not a complete computation of allowances, exemptions or treaty entitlement."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"3e8a35e49006bedf9d727b9cce26e7e97febf10a0458e880ab33a8e7b3e270a0","notes":"Independent actual-source review supports all six topics and 33 facts within their explicit limits. All 13 registered authorities, both linked Saint Lucia 2026 tax amendments and the supplemental national amendment checks were read. Four locator-only corrections were verified against the sources and the exact final hash. Saint Lucia ordinary eligibility/retention remains unresolved; Grenada's 2012 residence-permit amendment is preserved; Dominica's seven-year Act wording is separated from inconsistent old five-year provisions, and its announced January 2027 tax change is not treated as operative in 2026. Detailed reading and access records are in the matching review-notes.md. Researcher and reviewer are distinct; no publication is performed by this review."},"url":"https://multipassrank.com/passport/st-lucia/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-lc-cit-form","publisher":"Consulate General of Saint Lucia in Toronto","title":"Naturalisation application, Form 7","url":"https://stluciaconsulate.ca/wp-content/uploads/2021/03/Citizenship-Application-by-Naturalization-Not-CARICOM-or-Not-Commonwealth-Form-7.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-lc-cit-unit","publisher":"Consulate General of Saint Lucia in Toronto","title":"Applying for Saint Lucian citizenship","url":"https://stluciaconsulate.ca/resources/applying-for-saint-lucian-citizenship/","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-lc-cit-agenda","publisher":"Parliament of Saint Lucia / Ministry of Home Affairs","title":"House of Assembly sitting, 23 June 2026","url":"https://homeaffairs.govt.lc/news/a-sitting-of-the-house-of-assembly-is-scheduled-for-tuesday-june-23rd-2026","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-lc-tax-act","publisher":"Saint Lucia Law Revision Commissioner; official copy hosted by OAS MESICIC","title":"Income Tax Act, Chapter 15.02, 2023 revision","url":"https://www.oas.org/en/sla/dlc/mesicic/docs/Income_Tax_Act_Cap_1502.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-lc-tax-amendments","publisher":"Saint Lucia National Printing Corporation","title":"2026 Acts: Income Tax amendments 2 and 10","url":"https://npc.govt.lc/laws/acts/2026","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":"LC","providerEntityCode":"LCA","providerEntityName":"Saint Lucia","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.748,"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":"LC","providerEntityCode":"LCA","providerEntityName":"St. Lucia","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":72.846,"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"}}]}}