Caribbean & Atlantic
Dominica: tax at a glance
Residents pay progressive income tax up to 35% and a 15% VAT. There is no capital gains, wealth or inheritance tax.
Worldwide (residence-based)
Last verified July 2026
Ways to relocate to Dominica
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 35%
- Corporate income
- 25%
- Capital gains
- None. There is no capital gains tax.
- VAT
- 15%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- ~6.3%
- Social security (employer)
- ~7.5%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Municipal property tax, applied only in Roseau/Canefield, at roughly 1.25%.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Dominica?
The top marginal personal income tax rate in Dominica is 35%. Progressive, from 15% to 35%. The top rate applies to income above roughly XCD 50,000.
What is the corporate tax rate in Dominica?
The headline corporate income tax rate is 25%.
Does Dominica tax capital gains?
Capital gains for individuals: None. There is no capital gains tax..