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Dominica , Commonwealth of Individual - Taxes on personal income

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Income tax in Dominica is imposed on the following:

  • Income of an individual who is resident or ordinarily resident in Dominica that accrues to the individual directly or indirectly from all sources whether in or outside Dominica.
  • Income of an individual who is a resident, but is not ordinarily resident in Dominica, that accrues to the individual directly or indirectly from all sources in Dominica and income accrued from sources outside Dominica to the extent that the income is remitted to Dominica.
  • Income arising in Dominica to a non-resident is subject to withholding tax (WHT), as well as income accrued from sources outside Dominica to a person resident but not ordinarily resident to the extent that the income is received in Dominica.

Personal income tax rates

Tax rates on chargeable income are as follows:

  • For every dollar of the first 20,000 East Caribbean dollars (XCD): 15%.
  • For every dollar of the next XCD 30,000: 25%.
  • For every dollar over XCD 50,000: 35%.

Local income taxes

There are no other taxes on income in Dominica.


Last Reviewed - 02 July 2018

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