globaltaxmap.com
Dominica Tax Rates
Category-level tax rates for Dominica, with global rank per category.
Ranking basis: lower listed tax rate ranks higher globally. Ties share the same rank.
Tax Categories and Global Rank
| Category | Tax Rate | Global Rank |
|---|---|---|
| BTC Long term capital gains tax rateIndicative top long-term capital gains tax rate for individual investors. | 0% | #1 of 140 |
| Stock dividendsIndicative top personal tax rate on domestic stock dividends. | 15% | #75 of 140 |
| Long term stock holding profitsIndicative top long-term capital gains tax rate on listed stocks. | 0% | #1 of 140 |
Special Situations
- Capital gains: Dominica is commonly described as not taxing capital gains.
- Dividends mechanics: Dividend treatment can involve withholding (often cited at 15% for non-residents) and/or inclusion in income for residents depending on the facts.
General Notes
- Rates are illustrative, simplified, and usually represent top national rates for individuals.
- Local taxes, surtaxes, wealth taxes, and investor classification can materially change outcomes.
- Some countries treat crypto differently from securities, even when held long term.
- For deemed-return regimes (e.g., wealth taxes on notional returns), a realized-gains rate may be shown as 0% with an explanatory note.
- Treaty relief, residency changes, and holding structure can alter effective tax rates.