Grenada
Caribbean · GD · 1 treaties
Tax profile
| Corporate income tax | 28% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 30% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | Remote Employment Act (Grenada Digital Nomad Visa) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physically present in Grenada for at least 183 days in a fiscal/calendar year
Tax residency for individuals is based solely on a 183‑day physical presence test, so ceasing to be resident is generally achieved by spending fewer than 183 days in Grenada and no longer meeting that presence threshold; there are no published domicile or citizenship-based tail rules.
Source: Grenada Inland Revenue Division / Income Tax Act (via Grenada Parliament)
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| United Kingdom | — | — | — |