Dominica
Caribbean · DM · 0 treaties
What is Dominica's tax system?
Dominica operates a territorial tax system. The top personal income tax rate is 35% and the corporate tax rate is 25%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 35% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What are the main tax rates in Dominica?
- Dominica has a top personal income tax rate of 35%, a corporate tax rate of 25%, and a standard VAT of 15%.
- Does Dominica have tax treaties?
- Dominica currently has 0 tax treaties.
- How long does it take to become a tax resident in Dominica?
- It takes 183 days to establish tax residency in Dominica.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physically present in Dominica for not less than 183 days in the year of income
- permanent place of abode in Dominica and physically present there for at least some part of the year of income
- spends some period of time in Dominica in a year of income but is present in Dominica for a continuous period of not less than 183 days spanning two income years (either the end of the preceding year plus the start of the current year, or the end of the current year plus the start of the following year)
- physically present in Dominica for more than 183 days continuously (administrative filing trigger mentioned by Inland Revenue)
Tax residence is based on physical presence and permanent abode tests; there is no citizenship- or long-tail domicile-based taxation, so ceasing residence is generally a matter of leaving, breaking the permanent abode, and falling below the 183‑day and cross‑year 183‑day thresholds.