🇩🇲 Moving to Dominica

• Limit: XCD 30k/yr ≈ $11k

Resident individuals file annual returns; the Inland Revenue Division lists a resident allowance of EC$30,000, then 15% on the next EC$20,000, 25% on the next EC$30,000 and 35% on income above EC$80,000.

Taxed on

Employment, business, rental, royalty, interest and other income, totalled before allowances

Who it applies to

• Resident individuals, including those physically present in Dominica for more than 183 days continuously.

Exclusions

• Employment-only income below EC$30,000 does not require a return.

Limits

• XCD 30,000 a year (≈ $11,100) · Resident allowance; employment-only income below this amount needs no return.
• XCD 80,000 a year (≈ $29,600) · Income above this amount is taxed at 35%; EC$30,001 to 50,000 at 15% and EC$50,001 to 80,000 at 25% (Inland Revenue Division rates in force from 1 January 2018).

Days in the country

• More than 183 days in continuous presence · Individuals physically present in Dominica for more than 183 days continuously are treated as resident and must file returns.

Tax residence

The Inland Revenue Division describes as resident, for returns, people physically present in Dominica for more than 183 days continuously; the Income Tax Act test in the other Dominica income tax record is presence for not less than 183 days in the basis period.

Visas

The Citizenship by Investment Unit describes Dominica as having no wealth, gift, inheritance, foreign-source income or capital gains tax. WIN visa holders receive an income tax waiver on remote work and remain liable in their home country.

Checked against official sources on 12 Oct 2026, some details partly verifiedChange log

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• On: Chargeable income after the resident allowance: first XCD 30,000 (≈ $11,100) nil, then 15%
• Who: Resident allowance is available only to persons resident for tax purposes (IRD)
• Limit: XCD 30k/yr ≈ $11k

Resident individuals are entitled to a XCD 30,000 (≈ $11,100) resident allowance (from 1 January 2018) and are taxed at 15% on the next XCD 20,000, (≈ $7,410) 25% on the next XCD 30,000 (≈ $11,100) and 35% on chargeable income above XCD 80,000 (≈ $29,600); the statute taxes residents on all sources in or out of Dominica, with remittance treatment for residents who are not ordinarily resident.

Taxed on

Chargeable income after the resident allowance: first XCD 30,000 (≈ $11,100) nil, then 15% (XCD 30,001 (≈ $11,100)-50,000), 25% (XCD 50,001 (≈ $18,500)-80,000) and 35% above XCD 80,000 (≈ $29,600). Residents: assessable income from all sources in or out of Dominica; non-residents: sources in Dominica.

Who it applies to

• Resident allowance is available only to persons resident for tax purposes (IRD).

Exclusions

• Persons whose income is entirely employment income below XCD 30,000 (≈ $11,100) are not obliged to file a return (IRD).

Limits

• XCD 30,000 a year (≈ $11,100) · Resident allowance; chargeable income above it is taxed at 15% to XCD 50,000, (≈ $18,500) 25% to XCD 80,000 (≈ $29,600) and 35% above
• XCD 80,000 a year (≈ $29,600) · Chargeable income above this amount is taxed at 35%

Days in the country

• At least 183 days in basis period for the year of assessment · Resident in Dominica if the individual is physically present for not less than 183 days in the basis period (Income Tax Act definition of resident in Dominica, para (a)(ii)); a permanent place of abode in Dominica plus presence for some period also makes an individual ordinarily resident (para (a)(i))

Tax residence

Individuals physically present in Dominica for more than 183 days continuously are described by the IRD as resident and required to file by 31 March; the statute test is 183 days in the basis period.

Visas

Tax residence is independent of immigration or citizenship-by-investment status.

Other taxes

Corporate income tax is 25% from 1 January 2016; returns are due 31 March each year; late filing penalty is 5% of tax on chargeable income and late payment penalty 10% plus 1% monthly interest (IRD).

Checked against official sources on 10 Oct 2026, some details partly verifiedChange log

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