🇩🇲 Dominica
DM / DMA #173
Nomad Score
52.0
Cities
5
Currency
XCD
🇩🇲 DOMINICA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Dominica taxes residents on worldwide income.
Dominica taxes residents on worldwide income.
Top PIT Rate
35.0%
Corporate Tax Rate
25.0%
VAT
15.0%
Capital Gains Tax
No Capital Gains Tax
Social Security (Employee)
3.8%
Social Security (Employer)
7.3%
Dividend Withholding
15.0%
Interest Withholding
15.0%
Royalty Withholding
15.0%
Treaty Count
1
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| XCD 0 | and above | 25.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| XCD 0 | XCD 30,000 | 15.0% | -- |
| XCD 30,000 | XCD 50,000 | 25.0% | -- |
| XCD 50,000 | and above | 35.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present for 183+ days in a calendar year.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March 31
📚 SOURCES
-
ImmigrantInvest - Dominica Taxes
(accessed Mar 23, 2026)
PIT 15-35%, CIT 25%
🔗 RELATED
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