+1 767 266 3600
Tax eFiling（https://efiling.ird.gov.dm/）
FAQ（https://ird.gov.dm/f-a-q）
Corporate Income Tax
Governance
Income Tax Act Chapter 67:01（http://www.dominica.gov.dm/laws/chapters/chap67-01.pdf） of the Laws of Dominica
Payee
Non-individual persons or enterprises (Companies etc)
Due Date
Due and payable every three months at the end of the companies financial year. Three quarterly installment payments are required every financial year (installment rates are 25%, 35% and 40%)
Tax Rate
The rate is 25% on the net profit.
Taxable
Tax is paid on gains or profits forming assessable income
Filing
Returns are to be filed within 3 months after the end of the financial year. The company's financial statement is to be included on filing
View all amendments to the ACT（http://www.dominica.gov.dm/laws-of-dominica?page=1&term=income%20tax&sort=title）.
You may also want to view the Caribbean Community Double Taxation Agreement Order, 2008（http://www.dominica.gov.dm/laws/2008/sro6-2008.pdf）.
Contact Information
Address
High Street Roseau Dominica
Phone
+1 767 266 3600
ird@dominica.gov.dm
External Links
Government of Dominica Web Portal（https://dominica.gov.dm）
Ministry of Finance（https://finance.gov.dm）
Customs & Excise Division（https://customs.gov.dm）
Financial Intelligence Unit (FIU)（https://fiu.gov.dm）
Home（https://ird.gov.dm/）
Tax Laws（https://ird.gov.dm/tax-laws） Corporate Income Tax（https://ird.gov.dm/tax-laws/corporate-income-tax）
Excise Tax（https://ird.gov.dm/tax-laws/excise-tax）
Licenses（https://ird.gov.dm/tax-laws/licenses） Driver's License（https://ird.gov.dm/tax-laws/licenses/drivers-license）
Firearms License（https://ird.gov.dm/tax-laws/licenses/firearms-license）
Huckster License（https://ird.gov.dm/tax-laws/licenses/huckster-license）
Liquor License（https://ird.gov.dm/tax-laws/licenses/liquor-license）
Motor Vehicle License（https://ird.gov.dm/tax-laws/licenses/motor-vehicle-license）
Professional License（https://ird.gov.dm/tax-laws/licenses/professional-license）
Store Parlour License（https://ird.gov.dm/tax-laws/licenses/store-parlour-license）
Past Taxes（https://ird.gov.dm/tax-laws/past-taxes） Entertainment Act（https://ird.gov.dm/tax-laws/past-taxes/entertainment-act）
Hotel Occupancy Tax（https://ird.gov.dm/tax-laws/past-taxes/hotel-occupancy-tax）
Sales Tax（https://ird.gov.dm/tax-laws/past-taxes/sales-tax）
Stabilization Levy（https://ird.gov.dm/tax-laws/past-taxes/stabilization-levy）
Pay As You Earn (P.A.Y.E.)（https://ird.gov.dm/tax-laws/pay-as-you-earn-p-a-y-e）