St Vincent: personal income-tax scope

Residence is not only a day count

Residence includes a permanent abode with some presence, at least 183 days in the basis period, or presence continuous with qualifying presence in an adjoining year. The abode test preserves specified whole-year absences for education, medical treatment, government duties or government-sponsored labour schemes, subject to the Comptroller's satisfaction.

Resident and nonresident scope

Residents generally include domestic and foreign income; nonresidents include Vincentian-source income. Ordinary residence specifically refers to the permanent-abode limb, not every resident. Employment exercised in the country is domestic-source regardless of where payment or the contract occurs.

Limited foreign-income receipt rule

Residents not ordinarily resident, and ordinarily resident officers or crew of international ships, include foreign income only to the extent received locally. Compulsory remittances under a government-contract overseas labour scheme are specifically included for ordinarily resident workers.

Returns and withholding

The revenue department lists 31 March after the calendar year as the personal income-tax return and payment deadline. Employer PAYE and withholding on covered payments to nonresidents are separate collection obligations; deductions do not turn citizenship into the tax-residence test.

Agreement-specific double-tax relief

Section 60 authorises double-taxation agreements, including source and relief rules, with agreements and changes published by Gazette order. Relief requires checking the applicable agreement; no universal exemption or particular treaty entitlement is established here.