Dominica

Tax residency in Dominica is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

Citizenship by Investment (CBI) from $100,000 donation to Economic Diversification Fund. No capital gains tax. Fast-track citizenship 2–3 months. Dominica passport visa-free to 140+ countries. Nature Isle of the Caribbean. Hurricane vulnerability. Most affordable CBI programme globally.

The standard corporate income tax rate is 25%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Banking access in Dominica is attainable but may require more documentation and time than in simpler jurisdictions. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.

Dominica is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Dominica ranks highest for Founder / Entrepreneur and Digital Nomad. It offers a reasonable proposition for founder / entrepreneur (score: 53/100). It offers a reasonable proposition for digital nomad (score: 53/100).