Saint Lucia

An individual is regarded as resident in Saint Lucia if one of the following applies:

• The individual's permanent place of abode is in Saint Lucia and the individual is physically present for some period of time in the income year, unless absent for purposes considered reasonable by the Comptroller of Inland Revenue.
• The individual is physically present in Saint Lucia for not less than 183 days in the income year.
• The individual is physically present in Saint Lucia for a continuous period of less than 183 days in the year of income but is resident in the immediately preceding or succeeding year of income.