Tax Residency & Special Tax Regimes

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Dominica operates under a territorial tax system, exempting citizens from taxes on worldwide income, capital gains, dividends, or inheritance. Tax residency is triggered by spending over 183 days per year in Dominica, though CBI participants typically remain non-resident to retain global tax neutrality.

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While Dominica currently has limited double tax treaties, its membership in CARICOM and the Caribbean Basin Initiative ensures broader trade and tax cooperation.

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