Dominica’s Laws Are Based on English Common Law

Dominica is a law abiding country with its legal system based upon English Common Law. The laws of the land are contained in locally enacted statues. As in the English System, the doctrine of precedent is followed. Appeal cases are processed through the Eastern Caribbean Supreme Court and the Caribbean Court of Justice which are of binding authority.

REVIEW OUR LAWS

The Government through the Ministry of Legal Affairs provides access to all laws via its website http://dominica.gov.dm/laws-of-dominica. In addition, the below laws are relevant to investors and business owners.

• Fiscal Incentives Act Chapter 84:51 – allows companies which satisfy the requirement for incentives, to benefit from duty free concessions and a tax holiday of up to 15 years.
• Hotels Aid Act Chapter 85:04 – allows companies which are investing in the hotel sector to benefit from import duty exemptions.
• Value Added Tax Act 2005, Act 7, of 2005 – provides for the imposition and collection of a 15% Value Added Tax, and 10% on accommodation.
• Income Tax Act, Chapter 67:01 – an Act to provide for the imposition and collection of income tax.
• Companies Act 1994 Act 21 of 1994 – provides for the incorporation of companies in Dominica.
• Labour Standards Act, Chapter 89:05 – provides for the regulation of wages, hours of work and all general matters pertaining to the welfare of workers.
• Immigration and Passport Act, Chapter 18:01 – provides for the regulation of immigration and governs the production of passports.
• Offshore Banking Act 8 of 1996 – provides for the incorporation, operation and regulation of offshore banks.
• Alien Landholding License Regulation Act 17 of 1995 – provides for the regulation of the holding of land by non nationals.
• Companies Act (Act 21 of 1994)
• The Companies Regulations (SRO 22 of 1997 and SRO 57 of 2002)
• The Business Names Act, Chapter 78:46 – The law regarding business names.
• Fiscal Incentives Amendment Act No. 3 of 2019 – Updated codified investment incentives and the conditions under which businesses can qualify.
• Residential Levy Act, No.  2015 – An act respecting the imposition of a levy in respect of villas in approved villa developments.
• VAT Amendment Act, No. 4 of 2016 – Amendment to the VAT Act detailing changes in the conditions under which the act can be applied.
• VAT Amendment Act, No. 12 of 2015 – Amendment of the VAT act detailing changes to businesses and suppliers that may qualify for VAT exemptions.
• VAT Amendment Act, No. 4 of 2006 – Amendment of the VAT act detailing changes in taxable and tax-exempt goods and items.
• Income Tax Amendment Act, No. 6 0f 2018 – Includes amendment of the Income Tax Act detailing exemptions and timelines for those exemptions for upgrading an investment.
• Income Tax Amendment Act, No. 13 of 2015 – Includes an amendment of the Income Tax Act regarding villa ownership and tax exemption.

Company and registration information can be obtained from the Companies and Intellectual Properties Office