Personal tax residence and foreign income

Presence and adjoining-year residence

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.

Permanent abode and ordinary residence

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.

Worldwide income versus foreign receipts

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.

Nonresident domestic income and withholding

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.

Treaty and statutory foreign-tax credits

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.