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Tax information for Individuals, Companies and Organisations

  • 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 currently has in force double taxation treaty with CARICOM. Information sharing agreements with other countries to include US and Great Britain and BITs with Great Britain and Germany.
  • Detailed information can be found on the Inland Revenue Division's website - personal income tax, corporate income tax.

Capital Gains Tax

There is no capital gains tax in Dominica


Persons who retire in Dominica are exempt from taxes on income earned from a source outside Dominica, providing that such persons were not resident in Dominica prior to retirement.

Tax Rates

Tax Rates: Percentages
Corporate Tax 25%
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 4%
Excise Tax: Motor Vehicles 28%
Personal Income Tax: Percentages
From $0 to %30,000 0%
From $30,001 to $45,000 15%
From $45,001 to $75,000 25%
From $75,001 and above 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
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