Dominica capital gains tax: none, stamp duty on property sales
Dominica has no capital gains tax, so the tax on your investment gain is zero. Shares, funds, crypto and property alike, a disposal carries no tax on the gain, whatever the holding period. The income-tax schedule charges income above a $30,000 Resident Allowance at 15%, 25% and 35%, and it does not reach a gain. A property sale pays stamp duty and fees on its value instead.
Current as of 2026-09-30, from Invest Dominica Authority and the Inland Revenue Division.
Current rules
Taxes on selling shares, crypto and property in Dominica
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. Dominica has no capital gains tax |
| Crypto | Nothing on the gain |
| Funds and ETFs | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Selling property | Stamp duty of 2% on the buyer and 2.5% on the vendor, plus a 1% Assurance Fund fee and a 1% Judicial fee paid by the buyer, all on the property value and owed whether the sale makes a gain or a loss |
| Solicitor's fee on a sale | Up to 2.5% of the value, with 15% VAT added on the fee |
Questions
Dominica capital gains tax questions
Does Dominica have a capital gains tax?
No. Invest Dominica Authority, the Government of Dominica's investment agency, states that there is no capital gains tax in Dominica. Whether you sell shares after a week or property after twenty years, the gain itself is not taxed.
Is this the same as the Dominican Republic?
No. Dominica is the Commonwealth of Dominica, an eastern Caribbean island nation with its own Income Tax Act and its own Inland Revenue Division. The Dominican Republic has its own rules and its own page on this site.
So what does selling property cost?
Stamp duty and fees, charged on the value and not on the gain. The vendor pays stamp duty of 2.5% and the buyer 2%, and the buyer also pays a 1% Assurance Fund fee and a 1% Judicial fee. All are owed whether the sale makes a gain or a loss.
Is crypto taxed in Dominica?
Not as a capital gain. Dominica has no capital gains tax, and the income-tax schedule charges income, not the gain from selling a capital asset.
What are Dominica's income tax rates?
Every resident individual has a Resident Allowance of $30,000. Chargeable income is then taxed at 15% on the next $20,000, 25% on the next $30,000 and 35% above $80,000. Residents file by 31 March each year.
What exactly does Invest Dominica Authority state?
Dominica has no capital gains tax. Invest Dominica Authority's taxation page, the Government of Dominica's investment agency, states: there is no capital gains tax in Dominica. Source: https://investdominica.com/doing-business/taxation/
What transaction charges apply on a property sale?
This is a no-capital-gains-tax position, not an exemption from transaction charges. A sale of property carries stamp duty of 2% on the buyer and 2.5% on the vendor, an Assurance Fund fee of 1% and a Judicial fee of 1%, both paid by the buyer, all on the value of the property. Source: https://investdominica.com/doing-business/taxation/
Does the income-tax schedule reach a gain?
Individuals pay income tax under the Income Tax Act on chargeable income, after a Resident Allowance of $30,000, at 15% on the next $20,000, 25% on the next $30,000 and 35% above $80,000 of income. The schedule charges income, and it contains no charge on a gain from selling shares, funds, crypto or property. Source: https://ird.gov.dm/customer-service/current-income-tax-rates
Does VAT apply to a sale?
VAT is charged on every taxable supply at 15%, with 10% on accommodation and diving activities, so it applies to the solicitor's fee on a property sale and not to the gain. Source: https://ird.gov.dm/tax-laws/value-added-tax