# Individual residence and Grenadian-source income The posted Income Tax Act charges both resident and nonresident individuals on non-exempt Grenadian-source income. Statutory source rules, overseas activity connected with Grenadian business and nonresident withholding prevent a simple assumption that all foreign payments are outside the tax base. Scope: Baseline natural-person residence, assessable-income source, cross-border business income and treaty framework; not corporate residence, rates, investment concessions or a guarantee that every foreign receipt is exempt. Jurisdiction: Grenada. Sources reviewed 2026-09-22; review due 2026-12-21. 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. ## Presence, permanent abode and adjacent years Residence can arise from at least 183 days of physical presence in the assessment year, or a permanent Grenadian abode with some presence. Accepted education, medical, government-duty or other reasonable absence can preserve the abode basis throughout a year away. A further rule covers continuous presence connected with an immediately adjoining year qualifying under the day test. Evidence: conditional. [Parliament of Grenada: Income Tax Act, Chapter 149, posted base text](https://grenadaparliament.gd/wp-content/uploads/2021/08/Cap149-INCOME-TAX-ACT.pdf). Source location: Section 2, resident in Grenada definition (a)(i)–(iii), PDF page 8. ## Resident and nonresident source-based charge Section 8 includes non-exempt income from all Grenadian sources for residents and, subject to the withholding rules, nonresidents. It does not state a general worldwide-income charge on resident individuals. Citizenship is not a substitute for applying these residence and source provisions. Evidence: conditional. [Parliament of Grenada: Income Tax Act, Chapter 149, posted base text](https://grenadaparliament.gd/wp-content/uploads/2021/08/Cap149-INCOME-TAX-ACT.pdf). Source location: Sections 2 and 8, PDF pages 8 and 11. ## Where work and connected services arise Employment exercised in Grenada can be Grenadian-source regardless of payment or contract location. The Act also sources specified overseas employment of an ordinarily resident person to Grenada when its expense is charged against a Grenadian business, and covers management or technical services borne by a Grenadian business. A foreign payer or account alone is not decisive. Evidence: conditional. [Parliament of Grenada: Income Tax Act, Chapter 149, posted base text](https://grenadaparliament.gd/wp-content/uploads/2021/08/Cap149-INCOME-TAX-ACT.pdf). Source location: Section 10(1)(a), (b) and (g), PDF page 12. ## Foreign activity linked to Grenadian business For a business conducted inside and outside Grenada, the Comptroller determines a reasonable Grenadian-source amount using the operations, turnover, assets and other relevant factors. Income arising abroad from an act incidental to business carried on in Grenada is included whether received in Grenada or not. Evidence: conditional. [Parliament of Grenada: Income Tax Act, Chapter 149, posted base text](https://grenadaparliament.gd/wp-content/uploads/2021/08/Cap149-INCOME-TAX-ACT.pdf). Source location: Section 30(4)–(5), PDF pages 22–23. ## Nonresident withholding is a separate mechanism As amended in 2015, section 7(5) removes covered nonresident income from ordinary assessable income when it is not from carrying on business and instead subjects it to withholding under sections 50 or 51A. This distinction is not an exemption from tax; particular payment categories, exemptions and agreements must still be checked. Evidence: conditional. [Parliament of Grenada: Income Tax Amendment Act 27 of 2015](https://grenadaparliament.gd/wp-content/uploads/2021/08/Act-No.-27-of-2015-Income-Tax-Amendment.pdf). Source location: Act 27 of 2015 section 3 replacing section 7(5), PDF page 6; section 1 commencement provisions, pages 3–4. ## Applicable agreements can modify the result Section 43 authorises agreements addressing double taxation, permanent-establishment income and source allocation. An agreement, amendment or cancellation must be published by Gazette order; an effective agreement operates notwithstanding inconsistent provisions of the Act. Relief therefore depends on the particular applicable agreement, not nationality alone. Evidence: conditional. [Parliament of Grenada: Income Tax Act, Chapter 149, posted base text](https://grenadaparliament.gd/wp-content/uploads/2021/08/Cap149-INCOME-TAX-ACT.pdf). Source location: Section 43(1)–(3), PDF pages 32–33. ## Scope and limitations - The Parliament-hosted base compilation includes amendments through 2010; the relevant 2015 replacement of section 7(5) is separately cited. Later published amendments checked in the research notes concern exemptions, withholding details, allowances or administration rather than a replacement of the cited residence/source rules. - The live IRD links redirected to Facebook or a tax-portal login, and the separate laws site required login for downloads. The accessible official parliamentary statutes were read directly. No generic foreign-income exemption, withholding rate, treaty list or complete post-2017 consolidation is asserted. ## Explore this passport - [Passport rank and travel access](https://multipassrank.com/passport/grenada) - [Citizenship requirements](https://multipassrank.com/passport/grenada/citizenship) - [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/GD) - [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries) [Canonical page](https://multipassrank.com/passport/grenada/taxes)