The Income Tax Act clearly defines who is a resident for tax purposes.

Individuals

An individual is resident for tax purposes if they reside in, or intend to reside in, Solomon Islands for longer than 6 months duration.

Once you are resident for tax in Solomon Islands you are required to pay tax on your world wide income in the Solomon Islands. This means that income earned outside of Solomon Islands is taxable in Solomon Islands and must be included in any return of income filed.

Non resident individuals who derive income from Solomon Islands are still required to pay tax on that income in Solomon Islands.

Non individuals

A non-individual such as a company, trust or society is resident in Solomon Island if:

1.       It is incorporated in Solomon Islands; or

2.       It carries out a business in Solomon Islands and has central management and control in Solomon Islands.

Non resident companies who derive income from Solomon Islands are still required to pay income on that income from Solomon Islands