Im Überblick
The Solomon Islands is a Pacific archipelago with Keine Kapitalertragssteuerherunter, eine territoriales Steuersystem und non-CRS status — meaning financial account information is not automatically shared with foreign tax authorities. There is currently no formal citizenship-by-investment program, though a CBI Bill has been drafted and is undergoing review. Foreigners cannot own customary land (approximately 87% of all land) but can acquire fixed-term estate leases of up to 75 years. The economy is small, infrastructure is limited, and relocation requires careful planning.
The Solomon Islands sits at an unusual intersection in the global mobility landscape. While established jurisdictions in the Caribbean and Europe continue to tighten their investment migration frameworks, this Melanesian nation of roughly 700,000 people is moving in the opposite direction — drafting legislation to formalize a citizenship-by-investment pathway while offering a tax environment that already attracts attention from international investors.
This guide covers what foreign nationals, investors, and entrepreneurs need to know about the Solomon Islands in 2026: immigration pathways, the tax system, property ownership rules, business formation, banking, and practical considerations for anyone weighing the jurisdiction against alternatives like Armeniens Residenzprogramm durch Investition or Vanuatu’s established CBI offering.
Immigration and visa categories
The Solomon Islands Immigration Division maintains several visa categories for foreign nationals. The system is straightforward but requires employer sponsorship for most long-term stays.
Touristen Visa: Valid for 30 days, renewable in-country. Suitable for initial exploratory visits.
Business visa (short-term): Up to 180 days with multiple entries, renewable. Government fee: SBD 1,000 (approximately USD 118). This covers business meetings, due diligence trips, and investment scouting.
Long-term employment visa: Valid for two years with multiple entries, extendable. Government fee: SBD 600 (approximately USD 71). Requires a work permit from the Commissioner of Labour, employer sponsorship, an employment contract, qualifications documentation, and a police clearance certificate.
Short-term employment visa: Six months, single entry, extendable. For project-based or seasonal work.
Permanent resident visa: A five-year visa requiring a minimum of five years continuous lawful residence. Applicants must typically hold a position as director, CEO, or investor in a Solomon Islands company. Documentation includes a valid work permit, police report, medical report, sponsor letter of indemnity, passport, and full visa history.
Andere Kategorien include student visas, family relationship visas, religious worker visas, and MSG (Melanesian Spearhead Group) member visas allowing 90-day stays extendable to one year.
Citizenship by investment: current status
As of April 2026, the Solomon Islands does not have an operational citizenship-by-investment program. However, a CBI Bill has been drafted and is undergoing peer review before submission to Cabinet. The Prime Minister has described it as a “transformative policy,” though specific investment thresholds and qualifying assets have not been publicly disclosed.
The bill has not yet been tabled or passed by Parliament. Until formal legislation is enacted, there is no legal pathway to acquire Solomon Islands citizenship through investment alone. Naturalization through standard channels requires extended residence, though the specific requirements beyond the five-year permanent residency pathway are not clearly codified in publicly available sources.
For investors seeking an operational CBI program in the Pacific region, Vanuatu remains the established alternative — see the comparison section below.
Tax system overview
The Solomon Islands operates a territorial (source-based) tax system under the Income Tax Act (Cap. 123). Both residents and non-residents are taxed only on income sourced within the Solomon Islands. Foreign-sourced income is not taxed, which is a significant feature for international investors and digital entrepreneurs.
Individual income tax rates
| Annual income (SBD) | Steuersatz |
|---|---|
| 0. - 15,000 | 11% |
| 15,001. - 30,000 | SBD 1,650 + 23% of excess over 15,000 |
| 30,001. - 60,000 | SBD 5,100 + 35% of excess over 30,000 |
| 60,001 | SBD 15,600 + 40% of excess over 60,000 |
A personal exemption of approximately SBD 15,080 (roughly USD 1,774) applies. At the top bracket, individuals earning over SBD 60,000 (approximately USD 7,059) face a 40% marginal rate — relatively high for the region.
Capital gains and corporate tax
Es gibt no separate capital gains tax in the Solomon Islands. The Income Tax Act contains no explicit capital gains provisions, though some gains realized in the ordinary course of business may be treated as trading receipts and taxed accordingly. A professional tax summary confirms: “There is no capital gains tax in Solomon Islands.”
The corporate tax rate is approximately 30%, which is standard for Pacific Island jurisdictions. Investment incentives — including tax holidays and duty exemptions — may be available under the Investment Act, though the specific terms depend on the sector and scale of investment.
Mehwertsteuer
GST applies at a flat rate of 9% on most goods and services.
Steuerabkommen
The Solomon Islands does not maintain an extensive network of double taxation agreements. Investors relying on treaty benefits for cross-border structuring should verify the current status of any relevant agreements before committing to the jurisdiction.
Banking and financial privacy
The Solomon Islands is not a participant in the Common Reporting Standard (CRS) — the OECD’s framework for automatic exchange of financial account information. As of April 2026, the Solomon Islands does not appear on the OECD’s list of active AEOI jurisdictions. This means financial institutions in the Solomon Islands are not required to automatically share account holder information with foreign tax authorities.
Three banks serve the market: BSP (Bank South Pacific), ANZ, and Bred Bank. Foreigners can open accounts with standard documentation (passport, proof of address, source of funds). The banking sector is small and services are basic compared to regional financial centers.
While non-CRS status may appeal to privacy-minded investors, it is important to understand that this does not create a legal shield against tax obligations in the account holder’s country of tax residence. Most developed nations require their tax residents to declare worldwide assets regardless of whether the holding jurisdiction participates in CRS.
Ausländischer Immobilienbesitz
Property ownership in the Solomon Islands is governed by a complex system rooted in customary tenure, and this is the single most important factor any foreign investor must understand before considering real estate in the jurisdiction.
Land categories
There are three categories of land in the Solomon Islands. Customary land accounts for approximately 87% of all land and is held by indigenous communities under traditional tenure systems. Under the Land and Titles Act, customary land cannot be sold or transferred in freehold to foreigners — or to anyone outside the customary ownership group. Government land is state-held and managed by the Commissioner of Lands. Fixed-term estate (FTE) land consists of registered leasehold interests that are available to both citizens and foreigners.
What foreigners can acquire
Ausländer können erwerben fixed-term estate leases of up to 75 years on government or registered land. The process involves an application to the Commissioner of Lands, government approval, payment of a premium, and ongoing annual rent. This is the only viable pathway for foreign real estate investment.
Risiken und Herausforderungen
Foreign property investment in the Solomon Islands carries significant risk. Customary land disputes are endemic, and overlapping claims between customary owners and government-registered titles can invalidate registered titles. Land fraud is common. Investors should engage experienced local counsel and conduct exhaustive due diligence before committing capital. Reliable current market pricing data for Honiara and other areas is difficult to obtain.
Business formation and foreign investment
Foreigners can establish a company, partnership, or branch office of a foreign company in the Solomon Islands. Sole trader registration typically requires residency. The most common structure for foreign investors is a locally incorporated company.
All foreign investment requires registration and approval from the Foreign Investment Board (FIB). The FIB maintains a Reserved List of sectors closed to foreign investors, which includes certain retail activities, small-scale fishing, and some transport services. The registration process involves FIB approval followed by registration with the Registrar of Companies. The timeline is typically several weeks to months.
Key sectors attracting foreign investment include tourism, fisheries, mining, forestry, and agriculture. The Solomon Islands ranks poorly in ease-of-doing-business indices (historically 100+ out of 190 in World Bank rankings), which reflects the administrative burden, infrastructure limitations, and regulatory environment foreign businesses will encounter.
For entrepreneurs comparing options, Armenia’s streamlined Firmenregistrierungsprozess offers a significantly faster and more predictable pathway, with the added benefit of access to EAEU markets and a growing tech ecosystem.
Solomon Islands vs. Vanuatu: a comparison
Vanuatu is the most direct regional comparator for investors considering the Pacific. The two jurisdictions share geographic proximity and some structural similarities, but differ significantly in terms of investment migration maturity.
| Faktor | Solomon Inseln | Vanuatu |
|---|---|---|
| CBI-Programm | Draft bill under review — not operational | Operational since 2017 (DSP program, ~USD 130,000) |
| Kapitalertragsteuer | Keine Präsentation | Keine Präsentation |
| Einkommenssteuer | Progressive, up to 40% | Keine persönliche Einkommensteuer |
| CRS status | Nicht-Teilnehmer | Nicht-Teilnehmer |
| Ausländisches Eigentum | FTE leases up to 75 years | Leasehold available, customary land restrictions similar |
| Zugang zum Schengen-Visum | Nein | Suspended (due to CBI concerns) |
| Infrastruktur | Limited; improving (Coral Sea Cable) | Better developed; more tourism infrastructure |
Vanuatu’s CBI program is well-established but has drawn EU scrutiny — its Schengen visa waiver was suspended due to concerns over due diligence standards. If the Solomon Islands’ CBI Bill progresses, early entrants may benefit from a less scrutinized program, though the regulatory and political risks of an untested framework are considerable. For a broader analysis of the shifting CBI landscape, see our guide on rebalancing strategy toward RBI in a tougher CBI environment.
Praktische Überlegungen zum Umzug
Relocating to the Solomon Islands requires realistic expectations about infrastructure and services.
Lebenskosten: Honiara is expensive relative to regional peers due to import dependency. Costs are comparable to or higher than Suva (Fiji) for most essentials.
Gesundheitswesen: Limited. The National Referral Hospital in Honiara is the main facility, but there are no international-standard hospitals. Serious medical cases require evacuation to Australia or New Zealand. Medical evacuation insurance is essential for expatriates.
Sprache: English is the official language. Solomon Islands Pijin (Creole) is widely spoken, along with approximately 70 local languages.
Währung: The Solomon Islands Dollar (SBD), with an approximate exchange rate of 1 USD = 8.5 SBD.
Internet: The Coral Sea Cable System (4,700 km of submarine fibre, operational since 2020) has dramatically improved bandwidth. 4G/LTE is available in Honiara and some provincial centers via Our Telekom and Bmobile-Vodafone, though remote areas still rely on satellite.
Transport: Solomon Airlines operates international flights, primarily to Brisbane, Port Moresby, and Nadi. Inter-island travel is by small aircraft and boat. Road infrastructure is limited.
Sicherheit: Moderate risk. Honiara experienced civil unrest in 2021. General crime is present. The Australian and New Zealand governments advise exercising increased caution.
Wie Vardanyan & Partners Ihnen helfen kann
While the Solomon Islands presents an emerging opportunity for certain investor profiles, most of our clients find that jurisdictions with established legal frameworks and predictable processes offer a better risk-adjusted pathway. Our firm advises on Wohnsitz durch Investition, Wege zur Staatsbürgerschaft, Steuerplanung in Armenien und Firmengründung across multiple jurisdictions. If you are evaluating Pacific or alternative jurisdictions as part of a broader mobility strategy, we can help you compare options and structure the right approach.
