Compare

Dominica Taxation vs Saint Kitts and Nevis Taxation vs Antigua and Barbuda Taxation

Investment Basis

Dominica TaxationSaint Kitts and Nevis TaxationAntigua and Barbuda Taxation
Currency Eastern Caribbean Dollar Eastern Caribbean Dollar Eastern Caribbean Dollar
Accounting Principles IFRS, Parent company IFRS, Parent company IFRS, Parent company
Individual Worldwide Tax Basis Resident No Worldwide Tax No Worldwide Tax
Fast Track Citizenship

Individual Taxation

Dominica TaxationSaint Kitts and Nevis TaxationAntigua and Barbuda Taxation
Starting Taxable Income 1 None None
Starting Income Tax Rate 15% None None
Highest Income Tax Rate 35% None None
No Individual Capital Gain Tax

Inheritance, Gift, Net Worth, Dividend, Interest Taxation

Dominica TaxationSaint Kitts and Nevis TaxationAntigua and Barbuda Taxation
No Net Worth Tax
No Gift Tax
No Inheritance Tax
Dividend Tax Combined income 10%, nonresident 25%
Interest Tax Combined income 10%, nonresident 25%, nonresident

Corporate Taxation

Dominica TaxationSaint Kitts and Nevis TaxationAntigua and Barbuda Taxation
Income Tax Rate 25% 33% 25%
Branch Tax Rate 25% 33% 25%
No Capital Gain Tax

Withholding Taxation for Nonresidents

Dominica TaxationSaint Kitts and Nevis TaxationAntigua and Barbuda Taxation
Dividends (Company) None 15% 25%
Interest (Company) None 15% 25%
Royalties (Company) None 15% 25%
Fees for Technical Services (Company) None 15% 25%
Dividends (Individual) None 15% 25%
Interest (Individual) None 15% 25%
Royalties (Individual) None 15% 25%
Fees for Technical Services (Individual) None 15% 25%

Withholding Taxation for Residents

Dominica TaxationSaint Kitts and Nevis TaxationAntigua and Barbuda Taxation
Dividends (Company) 15% 0% 0%
Interest (Company) 15% 0% 0%
Royalties (Company) 15% 0% 0%
Fees for Technical Services (Company) 15% 0% 0%
Dividends (Individual) 15% 0% 0%
Interest (Individual) 15% 0% 0%
Royalties (Individual) 15% 0% 0%
Fees for Technical Services (Individual) 15% 0% 0%

Real Estate

Dominica TaxationSaint Kitts and Nevis TaxationAntigua and Barbuda Taxation
Stamp Duty 1%-2.5%
Transfer Tax None 6%-10% 7.5%
Real Property Tax None 0.2%-0.3% 0.1%-0.5%

Value Added Tax

Dominica TaxationSaint Kitts and Nevis TaxationAntigua and Barbuda Taxation
Standard Rate 15% 17% 15%
Reduced Rate 0%/10% 0%/10% 0%/12.5%