🇩🇲 Dominica Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 35.0% Worldwide system

Corporate tax 25.0%

VAT 15.0% standard rate

Tax residency 183 days 1 tax treaties

Dominica tax profile

Data year: 2026

Tax system: Worldwide Dominica taxes residents on worldwide income. Non-residents are generally taxed on Dominica-source income. Retirees who were not resident before retirement may be exempt on foreign-source income (see Invest Dominica).
Top PIT rate: 35.0%
Corporate tax rate: 25.0%
VAT: 15.0%
Capital gains tax: No Capital Gains Tax
Social security (employee): 6.8%
Social security (employer): 7.8%
Social security cap (annual): XCD 84,000
Dividend withholding: 15.0%
Interest withholding: 15.0%
Royalty withholding: 15.0%
Treaty count: 1

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
XCD 0	and above	25.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
XCD 0	XCD 30,000	0.0%	$0 – $11,111
XCD 30,001	XCD 50,000	15.0%	$11,111 – $18,519
XCD 50,001	XCD 80,000	25.0%	$18,519 – $29,630
XCD 80,001	and above	35.0%	$29,630 +

Days threshold: 183 days
Residency rules: Resident if physically present in Dominica for more than 183 days continuously in a calendar year. Residents must file an annual return by 31 March unless exempt (for example, employment-only income below the resident allowance).
Exit tax: No
CFC rules: No

IRD — Current Income Tax Rates (accessed Oct 9, 2026) PIT bands on chargeable income, CIT 25%
IRD — Personal Income Tax (accessed Oct 9, 2026) Residency 183+ days, March 31 filing, resident allowance
IRD — Withholding Tax (accessed Oct 9, 2026) 15% WHT on payments to non-residents (dividends, interest, royalties, etc.)
IRD — Value Added Tax (accessed Oct 9, 2026) Standard VAT 15%; accommodations and diving 10%
Invest Dominica — Taxation (accessed Oct 9, 2026) PIT/CIT/VAT table; retiree foreign-income exemption; CARICOM DTA
Dominica Social Security — Payment of Contributions (accessed Oct 9, 2026) Employee 6.75%; employer 7.75% or 8% with redundancy coverage
PwC — Saint Lucia withholding taxes (CARICOM DTA) (accessed Oct 9, 2026) CARICOM double taxation agreement parties; regional WHT cross-check

Oct 9, 2026
- Income tax brackets updated
Refreshed from IRD/DSS/Invest Dominica; fixed PIT brackets; SS rates 3.75%/7.25% → 6.75%/7.75%; annual social security cap of 84000 added; data year 2025 → 2026; replaced ImmigrantInvest source; noted 2027 flat PIT proposal.

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EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%