Dominica tax
Tax residence: More than 183 days in continuous presence. 2 special regimes for new residents: WIN visa income tax waiver and Resident but not ordinarily resident individuals.
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Tax residence
- 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.
- 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))
- 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.
- 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.
Special regimes for new residents
Special regime
WIN visa income tax waiver
Tax relief
Details
- On: Income from remote work for non-Dominican-registered employers or clients
Remote workers on the Work in Nature visa receive a waiver of Dominican income tax on remote-work income and remain responsible for income tax in their normal country of residence. 5
Taxed on
Income from remote work for non-Dominican-registered employers or clients
Who it applies to
- Holder of the WIN Extended Stay Visa working remotely for companies and individuals not registered in Dominica.
Exclusions
- Does not remove tax liability in the holder's home country; import duty and VAT relief applies to personal items within the first three months only.
Tax residence
Applies for the visa period of up to 18 months.
Visas
Tied to the WIN Extended Stay Visa.
Other taxes
Customs Service Charge and Environmental Surcharge remain payable on imported personal effects.
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Special regime
Dominica: resident but not ordinarily resident individuals taxed on foreign-source income only when received
Tax relief
Details
- On: Foreign-source income is taxed only to the extent received in Dominica
Under section 8(2) of the Income Tax Act, an individual who is resident but not ordinarily resident in Dominica has assessable income that includes income accrued from sources outside Dominica only to the extent that such income is received in Dominica. 6
Taxed on
Foreign-source income is taxed only to the extent received in Dominica; Dominican-source income is taxed on an accrual basis at the progressive rates.
Who it applies to
- Individual who is resident in Dominica by the 183-day test or continuity rule but whose permanent place of abode is not in Dominica (not ordinarily resident).
Exclusions
- Individuals with a permanent place of abode in Dominica who are present for some period in the basis period are ordinarily resident and are taxed on all sources in or out of Dominica (s.8(1)(a)).
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
Resident status: 183 days or more in the basis period, or a permanent place of abode with some presence; ordinarily resident means resident under the permanent-place-of-abode limb.
Visas
The rule follows from tax residence under the Income Tax Act, not from a visa category.
Other taxes
Corporate income tax is charged at 25% from 1 January 2016 (IRD rates page).
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Which visas the regimes apply to
- WIN visa income tax waiver: WIN nomad visa. Tied to the WIN Extended Stay Visa.
Standard rules and foreign-source income
Standard rules
Personal income tax (residents)
35% tax
Details
- 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. 1 2 3 4
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.
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Standard rules
Dominica individual income tax: residents and rates
Details
- 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. 1 2 6
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).
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VAT, social security and other taxes
- Customs Service Charge and Environmental Surcharge remain payable on imported personal effects.
- Corporate income tax is charged at 25% from 1 January 2016 (IRD rates page).
- 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).
Questions people ask
When do you become a tax resident in Dominica?
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); 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))). 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.
Who qualifies for WIN visa income tax waiver?
Holder of the WIN Extended Stay Visa working remotely for companies and individuals not registered in Dominica. Tied to the WIN Extended Stay Visa.
Who qualifies for Resident but not ordinarily resident individuals?
Individual who is resident in Dominica by the 183-day test or continuity rule but whose permanent place of abode is not in Dominica (not ordinarily resident). The rule follows from tax residence under the Income Tax Act, not from a visa category.
Is there a tax break for WIN nomad visa holders in Dominica?
WIN visa income tax waiver: Remote workers on the Work in Nature visa receive a waiver of Dominican income tax on remote-work income and remain responsible for income tax in their normal country of residence. It's separate from the visa and has its own conditions.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (6)
Official sources
- Personal Income Tax · Inland Revenue Division, Commonwealth of Dominica · checked 2026-10-12
- Current Income Tax Rates · Inland Revenue Division, Commonwealth of Dominica · checked 2026-10-12
- P.A.Y.E. Guide & Tax Tables, effective 1 January 2018 · Inland Revenue Division, Dominica · checked 2026-10-10 · published 2018-01-01
- Economic Diversification Fund · Citizenship by Investment Unit, Dominica · checked 2026-10-10
- Work in Nature (WIN) visa: fees, visa details and tax · Government of the Commonwealth of Dominica · checked 2026-10-10
- Income Tax Act, Chapter 67:01 (revision date 1 January 1994) · Government of Dominica · checked 2026-10-10