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

Product Name	Dominica Taxation Saint Kitts and Nevis Taxation Antigua and Barbuda Taxation
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Price
Our Rating	8.9 8.1 8.3
Brand	Dominica Saint Kitts and Nevis Antigua and Barbuda
Category	Tax Jurisdiction Tax Jurisdiction Tax Jurisdiction

Investment Basis


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


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


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


Income Tax Rate	25% 33% 25%
Branch Tax Rate	25% 33% 25%
No Capital Gain Tax

Withholding Taxation for Nonresidents


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


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


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


Standard Rate	15% 17% 15%
Reduced Rate	0%/10% 0%/10% 0%/12.5%