Dominica’s Minister of Finance, Irving McIntyre, presented the country’s budget for the 2026—2027 financial year at a parliamentary session on August 4th, 2026. The document sets out new requirements for CBI participants and changes to tax obligations.
Lyle Julien explains what will change for investors and tax residents in Dominica.
Mandatory stay requirement for investors
Citizenship by investment holders will be required to spend 30 days in Dominica during the first 5 years[1]Source: Government of Dominica Budget Address dated August 4th, 2026. At present, investors are not required to live in the country to retain citizenship.
The procedure for meeting the new requirement has not yet been disclosed. The Budget Address does not specify:
- date from which the mandatory stay requirement will apply;
- whether it will apply to investors who have already obtained citizenship.
Dominica also plans to introduce integration programmes for investors. Their details have not yet been disclosed.
Immigrant Invest is awaiting clarification from the CIU. We will update the information once detailed rules for the 30-day stay requirement in Dominica are published.
Lyle Julien,
Investment programmes expert
The new requirements for investors are linked to the establishment of the Eastern Caribbean Citizenship by Investment Regulatory Authority, ECCIRA. Dominica’s Parliament passed the relevant legislation on October 14th, 2025[2]Source: Office of the Prime Minister of Dominica dated October 15th, 2025. On July 23rd, 2026, an order bringing the ECCIRA legislation into force was published in Dominica’s Official Gazette[3]Source: Dominica Official Gazette dated July 23rd, 2026.
Tax changes
Flat income tax rate on Dominica-source income. From January 1st, 2027, income tax will be charged at a flat rate of 10%. It is currently calculated on a progressive scale:
- up to EC$30,000, or about $11,100 per year — 0%;
- EC$30,001 to 50,000, or approximately $11,100 to 18,500 — 15%;
- EC$50,001 to 80,000, or approximately $18,500 to 29,600 — 25%;
- over EC$80,000, or about $29,600 — 35%.
Abolition of tax on worldwide income. From January 1st, 2027, the taxation of foreign income will change. Residents and non-residents will pay income tax only on income sourced in Dominica.
VAT and import duty exemptions for a number of essential goods have been extended for another 2 months, until September 30th, 2026. The exemptions were previously due to expire on July 31st, 2026.
How to obtain Dominica citizenship
Dominica citizenship by investment can be obtained within 6 months. Applicants are not required to take language or history exams.
The application may include a spouse, children under 30, and parents or grandparents over 65, provided they meet the programme requirements.
Investors can choose between two options:
- Non-refundable contribution to the state Economic Diversification Fund — $200,000+;
- Purchase of government-approved property — $200,000+.
When purchasing property, an additional government fee applies, starting at $75,000. The property can be sold after 3 years. If it is sold to another participant in the citizenship by investment programme, the minimum holding period is 5 years.
Immigrant Invest lawyers monitor changes to Dominica’s legislation and help investors choose a suitable option for obtaining second citizenship.
