- Companies and individuals residing in Dominica are subject to taxes on their income.
- Persons who retire in Dominica are exempted from taxes on income earned from a source outside of Dominica. However, the person should not have been resident in Dominica prior to the retirement.
- Dominica has a tax treaty with Great Britain, the United States, and CARICOM countries to prevent double taxation of income earned in Dominica.
|Value Added Tax||15% on all goods & services|
|Value Added Tax||10% on Hotel Accommodation|
|Environmental Levy||1% or 1.5% (based on items)|
|Alien Land Holding Licence Fee||10% of the value of property|
|Customs Service Charge||3%|
|Excise Tax: Motor Vehicles||28%|
|Personal Income Tax:||Percentages|
|On the first EC$20,000||0%|
|On the next EC$20,000||15%|
|On the next EC$30,000||25%|
|On all additional income||35%|
|Land Transfer Tax:||Percentages|
|Assurance Fund Fee||1% of value|
|Judicial Fee||2.5% of value|
|Stamp Duty (buyer)||4% of value|
|Stamp Duty (vendor)||2.5% of value|
|Solicitor’s Fee||3% of value on which a 15% VAT is payable|