Working from Grenada as a United Kingdom resident

At a glance

Rule coverage

What the rules say about Grenada

The rules below are the ones most likely to shape a stay in Grenada, in plain words and with the source behind each one. Your own report tells you which of them apply to you.

1. Significant issuePermanent residency and citizenship

   Buying Grenada citizenship will almost certainly cost you your Dutch passport

   Under Article 15 paragraph 1(a) of the Rijkswet op het Nederlanderschap, an adult Dutch national automatically loses Dutch nationality by voluntarily acquiring another nationality. Citizenship by Investment is a textbook voluntary acquisition, you choose to apply, you choose to pay, nobody imposes it on you, so unless you fall within one of the narrow exceptions in paragraph 2 of the same article (see the next rule), the moment Grenada approves your citizenship and you accept it, Dutch nationality is lost automatically by operation of Dutch law. No separate Dutch government decision, hearing or notice is required, and there is no grace period. This is not something Grenada does to you, it is entirely a consequence of Dutch law reacting to your own choice.

2. Significant issueResidency routes

   Since December 2022, US law requires 3 continuous years of domicile in Grenada before a CBI passport can be used for an E-2 visa

   US federal law changed in December 2022 through a provision commonly called the AMIGOS Act, enacted as part of the National Defense Authorization Act for Fiscal Year 2023. It specifically targets people who acquire treaty-country nationality through financial investment, exactly the Grenada CBI scenario, by requiring that they have been domiciled in the treaty country for a continuous period of not less than three years, at any point before applying for an E-1 or E-2 visa. The requirement does not apply to people who already held E status before the change, and does not apply to dual nationals who hold the treaty nationality through another route such as descent. Two independent US immigration law sources confirm the domicile period does not have to be the period immediately before applying, once you have completed 3 continuous years of genuine domicile in Grenada at some point, you can in principle apply later even from elsewhere, but you cannot buy a passport and apply for an E-2 the same year, which is exactly what this law was written to stop.

3. Significant issueMoving your company

   A company run day-to-day from a Dutch kitchen table stays a Dutch taxpayer, wherever it is incorporated

   Grenada's own Income Tax Act treats a foreign-incorporated company as Grenada tax resident if it is managed and controlled in Grenada, and as non-resident if it is not, an ordinary place-of-effective-management style test. The mirror problem sits on the Dutch side: the Netherlands applies its own place-of-effective-management analysis to decide whether a foreign-incorporated company is actually a Dutch tax resident, looking at where board decisions, contracts and real management genuinely happen, not where the certificate of incorporation was issued. If the people actually running the company, board meetings, signing authority, strategic decisions, stay in the Netherlands, incorporating the company in Grenada changes the letterhead, not the Dutch tax bill. There is no comprehensive NL-GD double tax treaty to fall back on for relief either, only a narrow information-exchange agreement, so there is no treaty tie-breaker mechanism to resolve a dual-residence dispute.

4. Needs checkingRight to work

   Local employment needs an employer-sponsored work permit, costing $1,000 to $5,000 depending on your nationality

   Taking up actual employment with a Grenadian employer requires a work permit under the Employment of Foreign Nationals framework, administered by the Department of Labour. Critically, the employer applies, not the employee, and an employer can only sponsor foreign nationals working for their own company, not act as a general agent. Fees are tiered by nationality: CARICOM nationals pay USD 1,000, nationals of the Commonwealth, North America, the UK or the EU pay USD 3,000, and all other nationalities pay USD 5,000, plus a USD 100 application fee. Required documents include police clearance from your country of residence covering the preceding six months, notarized qualification certificates, professional references, proof of finances, and National Insurance Scheme registration. Renewal applications must be submitted at least 3 months before the permit expires.

5. Needs checkingPersonal income tax

   Personal income tax is 0, 10 or 28 percent, not the 15/30 split some guides still quote

   Grenada's personal income tax bands, confirmed directly from the Income Tax Act by the OECD Global Forum's 2024 peer review, are: income up to EC$36,000 a year is exempt, income from EC$36,001 to EC$60,000 is taxed at 10 percent, and income above EC$60,000 is taxed at 28 percent. All persons, corporations, sole traders, partners and employees earning more than EC$3,000 a month or EC$36,000 a year, fall within the tax net, though only on Grenada-source income given the territorial system (see the separate rule on that). At least one widely used CBI information site instead quotes 15 percent and 30 percent bands, that figure could not be traced to the statute or any government source reached in this research, and looks to be an error that has been copied between sites, this file corrects it to the sourced 10/28 figures.

6. Needs checkingTax residency

   The statutory residence test is wider than a simple day count, permanent abode and cross-year spillover both count too

   Section 2 of the Income Tax Act defines an individual as resident in Grenada for a year of assessment in any of three situations, not just the 183-day count: first, if your permanent place of abode is in Grenada and you are physically present there for some period in the year, unless the Comptroller is satisfied your absence for the whole year was for education, medical treatment, government duties or another reasonable purpose, second, if you are physically present for not less than 183 days in the year, or third, if you are physically present for some period in the year that is continuous with a qualifying period of presence in the immediately preceding or succeeding year. This is a genuinely wider test than the headline day count alone suggests.

Tax treaty between United Kingdom and Grenada