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
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%Progressive, from 15% to 35%. The top rate applies to income above roughly XCD 50,000.
- 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
A special regime for new arrivals
A foreign-source income exemption for people who retire to Dominica and were not resident there before retirement.
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.