{"schemaVersion":1,"passportCode":"SB","passportUrl":"https://multipassrank.com/passport/solomon-islands","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/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."},"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/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"SB","topic":"citizenship","title":"Ordinary adult citizenship applications","summary":"The Attorney-General's current Citizenship Act reprint requires ten years of qualifying ordinary residence for the general adult route, not the older five-year summary. Language, character, continuing ties and a discretionary decision remain material.","scope":"General adult section 14(2) application under the Citizenship Act 2018 as amended; ancestry, birth, marriage and resumption branches remain separate.","jurisdiction":"Solomon Islands","routeType":"naturalisation","facts":[{"id":"ranks2140-sb-citizenship-adult-residence","label":"Adult and lawful ordinary residence","text":"The general applicant must be at least eighteen, hold a valid passport and be ordinarily resident in Solomon Islands when applying. Section 16 requires ordinary residence for a total ten-year period immediately before application, with no presence as an unlawful non-citizen at any time during that period. It does not call the period ten years of permanent-resident status.","state":"conditional","sourceIds":["ranks2140-sb-citizenship-act"],"locator":"Citizenship Act sections 14(2)(a)–(c), 16(1), PDF pages 7 and 11","constraint":{"value":10,"unit":"years","basis":"legal_residence","cohort":"General adult section 14(2) route; ordinary residence immediately before application and no unlawful presence during that period"}},{"id":"ranks2140-sb-citizenship-home","label":"Ordinary residence is not a day-count shorthand","text":"For section 16, ordinary residence means making Solomon Islands one's home, even if also living elsewhere, with continuity except for temporary absences. The section expressly does not apply to someone born in Solomon Islands or a child of a birth-citizen parent. Those exceptions are not a general reduction for other applicants.","state":"conditional","sourceIds":["ranks2140-sb-citizenship-act"],"locator":"Citizenship Act section 16(2)–(3), PDF page 11"},{"id":"ranks2140-sb-citizenship-language","label":"Conversation, character and civic understanding","text":"The ordinary applicant must understand the application, be of good character, speak English, Pidgin or a Solomon Islands vernacular sufficiently for normal conversation, respect local culture and understand citizenship's rights and duties. Section 14(3) provides a separate permanent or enduring incapacity branch, preserving its age, residence, continuing-ties and good-character conditions. No CEFR level is specified.","state":"conditional","sourceIds":["ranks2140-sb-citizenship-act"],"locator":"Citizenship Act section 14(2)(e)–(i), 14(3), PDF page 9"},{"id":"ranks2140-sb-citizenship-continuing-ties","label":"Evidence of continued residence or ties","text":"The Commission must be satisfied that the general applicant is likely to keep residing in Solomon Islands or maintain a close, continuing relationship. Section 14(2)(d) specifies evidence relating to economic sustainability, capital property or financial contribution, with authentic information and original or certified documents; residence duration alone is insufficient.","state":"conditional","sourceIds":["ranks2140-sb-citizenship-act"],"locator":"Citizenship Act section 14(2)(d)(i)–(iv), PDF pages 7–9"},{"id":"ranks2140-sb-citizenship-decision-oath","label":"Eligibility, decision and oath","text":"The Commission may refuse even an eligible applicant on public-policy or national-interest grounds. An approved applicant normally becomes a citizen on taking the required oath or affirmation and citizenship pledge; the Act provides incapacity and included-child exceptions. Meeting the residence period is neither automatic citizenship nor a processing-time estimate.","state":"conditional","sourceIds":["ranks2140-sb-citizenship-act"],"locator":"Citizenship Act sections 17(2)–(3), 19–20, PDF pages 11–13"},{"id":"ranks2140-sb-citizenship-dual-renunciation","label":"Dual citizenship and voluntary renunciation","text":"The government confirms operation of dual citizenship, and the posted Act's ordinary eligibility list does not require renunciation of another nationality. Voluntarily renouncing Solomon Islands citizenship instead requires Commission approval, adulthood and another nationality or its immediate acquisition; wartime renunciation also needs ministerial consent. Foreign military service and other statutory revocation grounds are separate. Bill 3/2026 proposes additional revocation grounds for application-based citizenship; this review does not establish that proposal as operative law.","state":"conditional","sourceIds":["ranks2140-sb-citizenship-act","ranks2140-sb-dual-citizenship","ranks2140-sb-citizenship-bill-2026"],"locator":"Government notice of 22 February 2021; Citizenship Act sections 14, 21–26, PDF pages 7–16; Bill 3/2026 clauses 2 and 4, PDF pages 5–6"}],"limits":["The Attorney-General's in-force registry supplies the reprint current at 5 February 2024, incorporating the 2023 amendments. Older five-year service guidance is not used for the present general route.","Enactment and commencement of Citizenship (Amendment) Bill 3/2026 were not established. Its proposed section 25 revocation changes and requirement for ministerial Gazette commencement must not be presented as operative; current retention rules require rechecking.","No fixed maximum number of absence days or equivalent permanent-resident period is invented from the ordinary-residence definition.","Other nationality laws, special branches, document assessment, fees and processing duration require individual confirmation; approval is not guaranteed."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."},"url":"https://multipassrank.com/passport/solomon-islands/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":"SB","topic":"taxes","title":"Individual residence and foreign income","summary":"Solomon Islands residents are within the worldwide-income charge, while non-residents are charged on Solomon Islands sources. Actual residence, intended presence and employment-contract alternatives make a simple 183-day rule inaccurate.","scope":"Individual income-tax residence, source and double-tax relief under the posted current Act and Inland Revenue guidance; no rates or individual filing calculation.","jurisdiction":"Solomon Islands","facts":[{"id":"ranks2140-sb-tax-residence","label":"Residence and more-than-six-month tests","text":"Section 2 includes an individual who resides in Solomon Islands, allowing temporary absences the Commissioner considers reasonable. It also deems residence where aggregate presence exceeds six months in the calendar year, or the Commissioner is satisfied that the individual intends such residence. Six months is the statutory expression, not an invented 183-day substitute.","state":"conditional","sourceIds":["ranks2140-sb-income-tax-act","ranks2140-sb-tax-guide"],"locator":"Income Tax Act section 2, 'resident in Solomon Islands' and 'year', PDF pages 10–12; IRD 'Tax Residency'"},{"id":"ranks2140-sb-tax-employment-residence","label":"Employment-contract alternative","text":"Residence can also arise where the individual is present, or satisfies the Commissioner they will be present in the year, to fulfil a contract of employment exercised wholly or mainly in Solomon Islands for a specified period of at least six months. The definition's proviso allows the Commissioner to treat an individual as non-resident after considering the contract's nature and payment method, notwithstanding satisfaction of paragraph (a).","state":"conditional","sourceIds":["ranks2140-sb-income-tax-act"],"locator":"Income Tax Act section 2, 'resident in Solomon Islands' paragraph (a)(iii) and proviso, PDF pages 10–11"},{"id":"ranks2140-sb-tax-income-scope","label":"Residents and non-residents have different scope","text":"Section 3 charges a resident on income accrued in, derived from or received in Solomon Islands or elsewhere, including business, employment, investment, property and pension categories subject to the Act. Non-residents are charged on income accrued in or derived from Solomon Islands. Inland Revenue expressly tells residents to include foreign income in their returns.","state":"conditional","sourceIds":["ranks2140-sb-income-tax-act","ranks2140-sb-tax-guide"],"locator":"Income Tax Act section 3(1)–(2), PDF pages 13–14; IRD 'Tax Residency' and overseas-income guidance"},{"id":"ranks2140-sb-tax-source","label":"Work location and mixed business income","text":"Income from employment exercised in Solomon Islands is treated as locally derived whether paid there or not. For a resident carrying on a trade, profession or business partly inside and partly outside the country, section 4 deems the whole income from it Solomon Islands-derived. An overseas payment account therefore does not determine source or remove the charge.","state":"conditional","sourceIds":["ranks2140-sb-income-tax-act"],"locator":"Income Tax Act sections 4 and 5(4), PDF pages 14 and 17"},{"id":"ranks2140-sb-tax-double-tax","label":"Limited relief for foreign tax","text":"Section 44 provides a resident relief where foreign tax is paid or payable on the same income, limited by the lower statutory effective-rate calculation. Sections 45–46 separately govern relief under tax arrangements and capped credits; an applicable arrangement displaces section 44 unless it provides otherwise. Foreign tax is not an automatic full refund.","state":"conditional","sourceIds":["ranks2140-sb-income-tax-act"],"locator":"Income Tax Act sections 44–46, PDF pages 57–59"}],"limits":["The legal edition is the Attorney-General's reprint current at 5 February 2024, retrieved from its in-force registry in September 2026 and checked against current IRD scope guidance; it is not described as a newly enacted 2026 Act.","Treaty eligibility, deductions, exemptions, rates, exact filing duties and social contributions are not exhaustively assessed. Citizenship acquisition does not itself determine all tax consequences.","General information only, not personalised tax advice."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."},"url":"https://multipassrank.com/passport/solomon-islands/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-sb-citizenship-act","publisher":"Solomon Islands Attorney-General's Chambers","title":"Citizenship Act 2018, current at 5 February 2024","url":"https://attorneygenerals.gov.sb/Download/citizenship-act-2018v3_as-at-050224/","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-sb-citizenship-bill-2026","publisher":"National Parliament of Solomon Islands","title":"Citizenship (Amendment) Bill 3 of 2026","url":"https://parliament.gov.sb/business/bills/files/2026/Citizenship_Amendment_Bill_2026.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-sb-dual-citizenship","publisher":"Solomon Islands Government, Government Communication Unit","title":"Historic fifty-six approved for dual citizenship","url":"https://solomons.gov.sb/historic-fifty-six-approved-for-dual-citizenship/","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-sb-income-tax-act","publisher":"Solomon Islands Attorney-General's Chambers","title":"Income Tax Act Cap. 123, current at 5 February 2024","url":"https://attorneygenerals.gov.sb/Download/income-tax-act-cap-123-v18_as-at-050224-2/","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-sb-tax-guide","publisher":"Solomon Islands Inland Revenue Division","title":"Tax Information","url":"https://www.ird.gov.sb/tax-information/","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":"SB","providerEntityCode":"SLB","providerEntityName":"Solomon Islands","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.584,"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":"SB","providerEntityCode":"SLB","providerEntityName":"Solomon Islands","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":70.694,"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"}}]}}