Tax Map · Relocation rankings

Tax residency in Montserrat

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

There is no investment or permanent residence route for passive/HNW individuals, but a self-funded remote worker can live in Montserrat via the 12‑month, renewable Remote Workers Stamp (digital‑nomad visa) if they earn at least US$70,000 per year from abroad.

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.

“The Income and Corporation Tax Act Cap 17.01 (ICTA) defines residency for tax purposes. Section 40 (4) of the ICTA, in relation to a year of assessment, defines “resident of Montserrat” (which includes individuals, estate of a deceased person, trust or a body of persons), as follows: (a) in the case of an individual, that— (i) his permanent place of abode is in Montserrat and that he is physically present therein for some period of time during the basic year unless the Comptroller is satisfied that his absence throughout the whole of the basic year was for the purpose of education, medical treatment, the performance of duties on behalf of the Government or for any other purpose which, in the opinion of the Comptroller is reasonable; or (ii) he is physically present in Montserrat for not less than 183 days during the basic year; or (iii) he is physically present in Montserrat for some period of time during the basic year and that such period is continuous with a period of physical presence during the basic year for the immediately preceding or succeeding year of assessment of such duration as to qualify him for the status of a resident for such preceding or succeeding year under subparagraph (ii). ... The Income and Corporation Tax Act does not have a general rule for deeming entities as non-tax resident. However if the criteria highlighted in the definition above of a “resident in Montserrat” are not met the individual, estate of a deceased person, trust or a body of persons would be deemed as a non-resident for tax purposes.” — Inland Revenue Department, Government of Montserrat (via OECD AEOI portal)

Estimate — confirm against the linked sources. See methodology.