Montserrat

Caribbean · MS · 1 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• permanent place of abode is in Montserrat and physically present there for some period in the basic year (with limited exceptions for full‑year absence for education, medical treatment, government duties or other reason accepted by the Comptroller)
• physically present in Montserrat for not less than 183 days during the basic year
• physically present in Montserrat for some period during the basic year and that period is continuous with a period of physical presence in the immediately preceding or succeeding year that on its own meets the 183‑day test

Tax residency is based on physical presence and having a permanent place of abode in Montserrat; if you leave, dispose of or cease to have a permanent abode there, and do not meet the 183‑day or continuity tests, you cease to be resident with no multi‑year tail rules or citizenship link. The Act also makes clear that if none of the statutory residence criteria are met, an individual is simply treated as non‑resident for tax purposes.

Source: Inland Revenue Department, Government of Montserrat (via OECD AEOI portal)

Tax treaty network (1)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.