Withholding Tax

Any person who makes any payments to a non-resident is required to deduct tax from the payments. Also, every non- resident company carrying on business in Dominica is liable to withholding tax on such part of the profits of the business for any year of assessment as is remitted out of Dominica.

Withholding Tax Exemptions:

Approved projects are allowed exemptions from payment of withholding taxes on dividends, interest payments, and other relevant external payments.