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: 2025
- Tax system
- Worldwide 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 |
|---|---|---|
| XCD 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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%