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Dominica: Taxes and Costs

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Last Updated: Jul 25, 2006

Rental income tax is high in Dominica

Income Tax

Rental income from residential properties earned by nonresidents is taxed at the following rates:

INCOME TAX

TAXABLE INCOME, XCD (€*) MARGINAL TAX RATE
Up to 18,000 (US$6,667) 20%
18,000 - 48,000 (US$17,778) 30% on band over US$6,667
Over 48,000 (US$17,778) 40% on all income over US$17,778
Source: Global Property Guide

The income of a husband and wife are assessed separately, based on the income received in the previous calendar year. Municipal taxes, maintenance costs, and accountancy fees incurred in the preparation of an income tax return are deductible against the amount payable. Deductions on interest payments of up to XCD15,000 (US$5,556) are only allowed on owner-occupied property.

Municipal Tax

There are no real property taxes in Dominica but there are municipal taxes levied on properties located in the cities of Roseau and Canefield. The tax rate is 11/4% (2.75%) levied semi-annually.

There is no capital gains tax in Dominica.

 

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