Tax Residency in Grenada
Answer
The general rule applies to you
No exception is recorded for citizens of Dominica on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
81 exceptions recorded across 33 countries · none match Dominica to Grenada · When you become a tax resident
Grenada taxes income from sources in Grenada and nothing else. Section 8 of the Income Tax Act gives a resident and a non-resident the same definition of assessable income - amounts accrued from all sources in Grenada - so becoming resident changes which allowances and rates apply and does not bring your foreign income into charge. Residence itself is defined three ways: a permanent place of abode here plus any physical presence in the year, a hundred and eighty-three days, or a presence continuous with a qualifying presence in the year before or after. The rates are not in the Act. The Fifth Schedule as published says thirty per cent, and three Orders made by the Minister under section 128 moved it to a personal allowance of EC$36,000, ten per cent on the next EC$24,000 and twenty-eight per cent above that.
At a glance
- Day count for residence
- 183 days
Section 2(1) of the Income Tax Act, paragraph (a)(ii) of the definition of resident in Grenada.
- Alternative residence test
- Permanent place of abode plus any presence
Paragraph (a)(i) of the same definition. A single day in the year is enough if your permanent place of abode is here, and absence for the whole year is excused for education, medical treatment, government duties or any other reason the Comptroller finds reasonable.
- Foreign income of a resident
- Not assessable
Section 8(a) confines a resident's assessable income to amounts accrued from all sources in Grenada. The wording is identical to paragraph (b) for non-residents.
- Personal allowance
- EC$36,000
Section 42A as amended by the Income Tax (Amendment) Order, S.R.O. 1 of 2014, which cut it from sixty thousand dollars.
- Lower rate band
- 10 per cent on the first EC$24,000 of chargeable income
The Fifth Schedule as substituted by S.R.O. 1 of 2014 at fifteen per cent, reduced to ten by S.R.O. 2 of 2017 with effect from 1 January 2017.
- Upper rate
- 28 per cent
S.R.O. 25 of 2018 replaced the figure 30% wherever it appeared in the Fifth Schedule with 28%, in force 1 January 2019. That changed the individual's upper band and the company rate together.
- Company rate
- 28 per cent
Same instrument, same words. The Fifth Schedule set both at thirty per cent and S.R.O. 25 of 2018 moved both.
- Rate printed in the Act
- 30 per cent
The Fifth Schedule as it appears in the revised edition. It has been superseded three times by Order and the published Chapter shows none of them.
- Retiree exemption
- Foreign income of a person not resident before retiring
Section 25(1)(y). Redundant against section 8 but independently available.
- Pension income
- Exempt
Section 25(1)(gg) and (hh), inserted by Act 1 of 2017 with effect from 1 January 2017.
- Information exchange with the United States
- In force since 29 September 2017
The United States of America - Grenada Foreign Account Tax Compliance Act No. 4 of 2017 was brought into force by S.R.O. 27 of 2017.
Requirements
- Residence is a test, not a status you apply for: a permanent place of abode plus presence, or 183 days, or a presence joined to a qualifying year
- Only income accrued from sources in Grenada is assessable, whether you are resident or not
- The personal allowance of EC$36,000 is deducted from the assessable income of a resident individual
- Tax at 10 per cent on the first EC$24,000 of chargeable income and 28 per cent above that
- No capital gains tax, no inheritance tax and no wealth tax appears in the Income Tax Act
- Withholding tax on payments to non-residents at the rates in the Third Schedule
In detail
Territorial by the charging provision, not by concession
A great deal of writing about Grenada says that foreign income is not taxed, and leaves the reader to wonder whether that is a rule, a practice or an exemption that might be withdrawn. It is the charging structure. Section 8 defines assessable income, and for a resident it is amounts accrued directly or indirectly from all sources in Grenada. The identical words define a non-resident's assessable income. Nothing in Part V brings foreign source income of a resident into the computation, and no remittance rule appears anywhere - money brought into Grenada from abroad is not taxed on arrival either. Becoming tax resident in Grenada therefore changes your allowances, your rate band and your filing obligations, and does not change what is taxed.
Three ways to be resident, and only one of them is the day count
The definition in section 2(1) has three limbs. A permanent place of abode in Grenada plus physical presence for some period of time in the year makes you resident - and a whole year's absence is excused for education, medical treatment, government duties or anything else the Comptroller thinks reasonable. A hundred and eighty-three days of physical presence makes you resident regardless of abode. And a presence in one year that is continuous with a qualifying presence in the year before or after carries over. People counting days should notice that the first limb has no minimum: if your permanent home is here, a single day is enough.
The rates live in Orders, not in the Act
Section 128(1) of the Income Tax Act lets the Minister responsible for finance amend the Schedules and vary the rates of tax by Order. He has used it three times in the period we read. S.R.O. 1 of 2014 cut the personal allowance in section 42A from sixty thousand dollars to thirty-six thousand and replaced the Fifth Schedule with fifteen per cent on the first twenty-four thousand of chargeable income and thirty per cent above. S.R.O. 2 of 2017 cut the fifteen to ten. S.R.O. 25 of 2018 replaced the figure thirty per cent wherever it appeared with twenty-eight, which moved the individual's upper band and the company rate together, from 1 January 2019. The published Chapter shows none of it and still prints thirty per cent flat.
What that adds up to for an individual
An individual resident in Grenada deducts a personal allowance of EC$36,000 from assessable income. The remainder is chargeable income, taxed at ten per cent on the first EC$24,000 and twenty-eight per cent above. So income of EC$36,000 or less bears no tax, income between EC$36,000 and EC$60,000 bears ten per cent on the excess, and income above EC$60,000 bears twenty-eight on the part above. We state the three figures because each is traceable to a named instrument; the thresholds expressed as total income rather than chargeable income are arithmetic on those figures and not something any instrument says.
Country-level policy
Grenada publishes its law well, in two halves that do not meet. The Chapters are the Continuous Revised Edition of 2010, and most of them are amended only to the mid-2000s: the Immigration Act stops at Act 6 of 2007, the Citizenship Act at Act 31 of 2002, the Income Tax Act at Act 2 of 2010. The Acts and Statutory Rules and Orders since are published separately, by year, as enacted. Nothing in either half tells you that the other exists. Read the Immigration Chapter and you will not know that Eastern Caribbean citizens have an indefinite stay or that Schengen passports enter visa-free. Read the Income Tax Chapter and you will take the rate as thirty per cent when it is twenty-eight. Read the Banking Chapter and you will be reading an Act repealed in 2015.
What applies to you
Nothing changes for a citizen of Dominica
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«(ii) he or she is physically present in Grenada for not less than one hundred and eighty three days in that year of assessment, or»The day count, written in words. It is one of three alternatives and not the primary test.
Read it at the sourceAbout this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
«his or her permanent place of abode is in Grenada and that he or she is physically present therein for some period of time in that year of assessment, unless the Comptroller is satisfied that his or her absence throughout the whole of the year of assessment was for the purpose of education, medical treatment, performance of duties on behalf of the Government or for any other purpose which, in the opinion of the Comptroller, is reasonable,»The abode test, and the escape clause for a whole year away. Note the final limb: any other purpose the Comptroller thinks reasonable, which makes the test discretionary at its edge.
Read it at the sourceAbout this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
«(a) where the person is a resident, all amounts ascertained in accordance with Part V, accrued directly or indirectly from all sources in Grenada; and»The single most important sentence in Grenadian tax law for anyone moving here. Paragraph (b) uses the same words for a non-resident, so residence does not widen the charge.
Read it at the sourceAbout this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
«(1) Subject to subsection (5), income tax shall be charged for each year of assessment
on the chargeable income of a person for that year.»The charging provision. Subsection (5) diverts non-business income of a non-resident out of assessable income and into withholding tax under section 50.
Read it at the sourceAbout this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
«(a) an individual 30 per cent»What the Chapter prints. It is the rate as it stood before the 2014 Order and has been wrong since 7 January 2014.
Read it at the sourceAbout this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
«Section 42A (1), (2) and (3) of the Act is amended
by deleting the words “sixty thousand dollars” wherever it appears and substituting therefor “thirty six thousand dollars.”»Made under section 128(1), which lets the Minister vary rates and schedules by Order. The personal allowance was halved and a little more, by instrument, without an Act.
Read it at the sourceAbout this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
«Any amount in excess of the first $24,000.00 of chargeable income 30%»The substituted Fifth Schedule: fifteen per cent on the first $24,000 of chargeable income and thirty per cent above it, with companies at thirty. Both figures have since moved.
Read it at the sourceAbout this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
«The Fifth
Schedule of the principal Act is amended in paragraph (a) by repealing the figure “15%” where it appears and substituting therefor the figure “10%”.»Deemed in force from 1 January 2017. Paragraph (a) is the individual, so the company rate was untouched by this one.
Read it at the sourceAbout this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
«The Fifth Schedule of the
principal Act is amended by repealing the figure “30%” wherever it appears and substituting therefor the figure “28%”.»In force 1 January 2019. Wherever it appears, so the individual's upper band and the company rate both fell to twenty-eight at the same moment.
Read it at the sourceAbout this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
«any income accruing from a source outside Grenada to any retired individual who, prior to his or her retirement, was not resident in Grenada;»About this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
«The United States of America – Grenada Foreign Account Tax
Compliance Act No. 4 of 2017 shall come into force on the 29th day of September,»Grenada has a reporting relationship with the United States Internal Revenue Service in force since 2017, which is worth knowing alongside the territorial charge: the absence of a Grenadian tax on foreign income is not an absence of reporting.
Read it at the sourceAbout this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
Practical notes
The rates stated here come from three Orders made under section 128(1). We checked the law portal's Statutory Rules and Orders collections for 2019 to 2026 for any further income tax Order and found none, and the Acts collections for the same years show income tax amendments only in 2022, on public service bonus income. A fourth Order would change the answer and would not change the Chapter.
Commercial tax summaries published in 2026 state Grenada's rates as fifteen and thirty per cent. That was the position between January 2014 and December 2016 for the lower band and until December 2018 for the upper one. The current figures are ten and twenty-eight.
The thresholds of EC$36,000 and EC$60,000 as total income are our arithmetic on the allowance in section 42A and the band in the Fifth Schedule. The instruments state an allowance and a band of chargeable income, not a table of total income.
We did not read the Third Schedule rates of withholding tax on payments to non-residents, the Value Added Tax Act, the Property Transfer Tax Act or the Tax Administration Act. Nothing on this record states a rate from any of them.
Section 25(2) lets the Minister add to, delete or vary the exemptions in section 25 by Order, and section 128 lets him move the rates. Both are powers to change the answer without an Act, which is why this record should be re-read after every budget.
- consolidatesIncome Tax Act, Chapter 149, Continuous Revised Edition of the Laws of Grenada 2010
Laws of Grenada · consolidated to 2010
About this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
- consolidatesIncome Tax (Amendment) Order, 2014 (S.R.O. No. 1 of 2014)
Laws of Grenada
About this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
- consolidatesIncome Tax (Amendment) Order, 2017 (S.R.O. No. 2 of 2017)
Laws of Grenada
About this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
- consolidatesIncome Tax (Amendment) Order, 2018 (S.R.O. No. 25 of 2018)
Laws of Grenada
About this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source
- consolidatesUnited States of America - Grenada Foreign Account Tax Compliance Act (Commencement) Order, 2017 (S.R.O. No. 27 of 2017)
Laws of Grenada
About this source
The Government of Grenada's law portal. Publishes the Continuous Revised Edition of 2010 arranged by Chapter, each Chapter printing the Act with its subsidiary legislation, and separately a year-by-year run of Acts and Statutory Rules and Orders as enacted from 2011.
Standing: Maintains the text in force
Cannot be cited for: A Chapter must never be cited for what the law is now, and nothing on the page says so: the Immigration Chapter is amended only to 2007 and lacks the OECS indefinite stay and the Schengen visa waiver; the Citizenship Chapter stops at 2002 and shows section 5A as repealed when an Act of 2016 has since filled it; the Income Tax Chapter prints 30 per cent when three Orders have made it 28 and 10; the Banking Chapter is an Act repealed in 2015. Subsidiary legislation printed inside a Chapter is equally frozen - the CARICOM skills Qualifications Order is shown as amended to 2008 and the 2015 amendment that added artisans and domestic workers is invisible. It must also not be cited for completeness after 2025: the 2026 collections hold five Acts and three instruments, and an amendment the investment agency publicly relied on in August 2026 is in neither. The Citizenship by Investment Act is not in the revised edition at all and has no consolidated text anywhere. Year listings paginate twenty at a time, so reading only the first page loses instruments.
We re-read it every 60 days. More about this source