# Individual residence and foreign income 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. 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. ## Residence and more-than-six-month tests 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. Evidence: conditional. [Solomon Islands Attorney-General's Chambers: Income Tax Act Cap. 123, current at 5 February 2024](https://attorneygenerals.gov.sb/Download/income-tax-act-cap-123-v18_as-at-050224-2/); [Solomon Islands Inland Revenue Division: Tax Information](https://www.ird.gov.sb/tax-information/). Source location: Income Tax Act section 2, 'resident in Solomon Islands' and 'year', PDF pages 10–12; IRD 'Tax Residency'. ## Employment-contract alternative 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). Evidence: conditional. [Solomon Islands Attorney-General's Chambers: Income Tax Act Cap. 123, current at 5 February 2024](https://attorneygenerals.gov.sb/Download/income-tax-act-cap-123-v18_as-at-050224-2/). Source location: Income Tax Act section 2, 'resident in Solomon Islands' paragraph (a)(iii) and proviso, PDF pages 10–11. ## Residents and non-residents have different scope 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. Evidence: conditional. [Solomon Islands Attorney-General's Chambers: Income Tax Act Cap. 123, current at 5 February 2024](https://attorneygenerals.gov.sb/Download/income-tax-act-cap-123-v18_as-at-050224-2/); [Solomon Islands Inland Revenue Division: Tax Information](https://www.ird.gov.sb/tax-information/). Source location: Income Tax Act section 3(1)–(2), PDF pages 13–14; IRD 'Tax Residency' and overseas-income guidance. ## Work location and mixed business income 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. Evidence: conditional. [Solomon Islands Attorney-General's Chambers: Income Tax Act Cap. 123, current at 5 February 2024](https://attorneygenerals.gov.sb/Download/income-tax-act-cap-123-v18_as-at-050224-2/). Source location: Income Tax Act sections 4 and 5(4), PDF pages 14 and 17. ## Limited relief for foreign tax 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. Evidence: conditional. [Solomon Islands Attorney-General's Chambers: Income Tax Act Cap. 123, current at 5 February 2024](https://attorneygenerals.gov.sb/Download/income-tax-act-cap-123-v18_as-at-050224-2/). Source location: Income Tax Act sections 44–46, PDF pages 57–59. ## Scope and limitations - 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. ## Explore this passport - [Passport rank and travel access](https://multipassrank.com/passport/solomon-islands) - [Citizenship requirements](https://multipassrank.com/passport/solomon-islands/citizenship) - [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/SB) - [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries) [Canonical page](https://multipassrank.com/passport/solomon-islands/taxes)