What changed in Dominica

A 15 percent VAT applies to most goods and services, this is a real cost of living factor, not an income tax question

Personal income tax

Dominica is off the EU's tax blacklist and greylist, some older sources still say otherwise

Personal income tax

Category 5 hurricane risk is real and recent, budget insurance into any property decision

Insurance

No wealth tax, no inheritance or estate tax, and no general standalone capital gains tax regime

Leaving home: exit tax and ties

Roughly 4 percent buyer side and 2.5 percent seller side, with two figures that do not reconcile against the Acts

Leaving home: exit tax and ties

Buying more than a small plot needs an Alien Landholding Licence, at 10 percent of market value, OECS citizens excepted

Local registrations

No Dominica tax return needed for personal crypto gains if you're not resident, but CRS reporting still runs on financial accounts

Crypto tax and legal status

Dominica does have a virtual asset licensing regime, under a 2022 Act with 2024 regulations

Crypto tax and legal status

You don't need a Dominica company to qualify for citizenship by investment or the Work in Nature visa

Moving your company

No standalone Economic Substance Act was found, Dominica addressed EU pressure by abolishing the offshore regime instead

Moving your company

A Dominica company actually run from a Dutch kitchen table is usually a Dutch taxpayer too, and no treaty rescues it

Permanent establishment risk

A resident company pays a flat 25 percent on profits from Dominica and abroad, filed to a 30 June year end

Moving your company

The offshore zero-tax IBC regime was abolished from 1 January 2022, older guides describing it are wrong

Moving your company

Ordinary residence-based naturalisation timeline and conditions weren't confirmed this round

Permanent residency and citizenship

A shared 30-day physical presence rule and in-person passport collection are coming, not yet Dominica law

Permanent residency and citizenship

A mandatory virtual interview now applies to every applicant aged 16 or over

Permanent residency and citizenship

Prices doubled on 1 July 2024, older figures around 100,000 dollars are stale

Permanent residency and citizenship

The real all-in cost is roughly 210,000 dollars for a single applicant, not the marketed 200,000

Permanent residency and citizenship

Citizenship by Investment offers two routes, a fund donation or approved real estate, typically 3 to 4 months

Residency routes

Notice scales with your length of service, and there is no single minimum wage

Employment law

Working for the local market needs a separate, employer-sponsored work permit

Right to work

Remote work on plain visitor status is a common but unofficial gray area

Right to work

The Work in Nature visa runs 18 months and is not renewable, unlike some neighbouring nomad visas

Immigration and visa

The Work in Nature Extended Stay Visa covers remote work past the 6 month visa-free window

Immigration and visa

International health insurance is a practical requirement, and mandatory for the Work in Nature visa

Healthcare coverage

Free public healthcare is built around citizens and residents, not visitors or new CBI citizens on paper only

Healthcare coverage

Taking up local employment or registering as self-employed in Dominica pulls you into Social Security

Social security

Working remotely for a foreign employer keeps you outside Dominica's social security system

Social security

No social security totalization agreement with the Netherlands, your Dutch coverage rules decide everything

Social security

Social security runs to 14.75 percent of gross wages, capped at EC$7,000 a month

Social security

Dominica reports your financial accounts to your declared tax residence under CRS, citizenship alone triggers nothing

Personal income tax

US citizens keep owing US tax on worldwide income regardless of anything Dominica does

Personal income tax

Visa-free travel on a new passport is a mobility benefit, it is not a tax outcome

Personal income tax

The Work in Nature visa carries an explicit income tax waiver, confirmed on the official visa site

Personal income tax

No Netherlands treaty and a worldwide-income system today means real double taxation exposure, not a moot point

Personal income tax

If you never become Dominica tax resident, only Dominica-source income can ever be taxed there

Personal income tax

Until the 2027 reform lands, Dominica residents are nominally taxed on worldwide income, not just local income

Personal income tax

A flat 10 percent tax on Dominica-source income only is proposed from 1 January 2027, not yet law

Personal income tax

Today's personal income tax is a resident allowance of 30,000 East Caribbean dollars then 15, 25 and 35 percent bands

Personal income tax

Nothing about Dominica citizenship or tax status changes whether you remain tax resident at home

Tax residency

Holding a Dominica passport does not by itself make you a Dominica tax resident

Tax residency

Three residency tests, and neither of the two an earlier draft described is among them

Tax residency

Physical presence of more than 183 days in a calendar year makes you a Dominica tax resident

Tax residency

Six months visa-free entry on tourist or business status, one of the longest windows in the region

Immigration and visa

If you keep dual Dutch-Dominica nationality through an exception, 13 years living outside the Kingdom or the EU can still end it

Permanent residency and citizenship

Dominica itself welcomes dual nationality, but that is beside the point for a Dutch buyer

Permanent residency and citizenship

Children added to the application can lose their Dutch nationality too, and are safe only while a parent keeps his or hers

Permanent residency and citizenship

Buying Dominica citizenship costs you your Dutch nationality unless a narrow exception applies

Permanent residency and citizenship