Welcome to the beautiful island of Dominica! If you're a digital nomad, expat, or location-independent worker looking to make this Caribbean paradise your tax home, you're in the right place. This guide will walk you through the necessary steps to obtain tax residency in Dominica. Let's get started!
Step 1: Entry Visa
Before you can begin the process of obtaining tax residency, you must first ensure that you have a valid entry visa to Dominica. Depending on your nationality, you may be required to apply for a visa prior to arrival. Check with the nearest Dominican embassy or consulate for specific requirements.
Step 2: Extended Stay Permit
Once you are in Dominica, you will need to apply for an extended stay permit if you plan to stay longer than the duration allowed by your entry visa. This permit is typically valid for up to one year and can be renewed. The application must be submitted to the Immigration Department with proof of financial means and a clean criminal record.
Step 3: Establishing Physical Presence
To qualify for tax residency, you must establish a physical presence in Dominica. This means spending at least 183 days in the country within a calendar year. Keep detailed records of your travel and stay to prove your physical presence when needed.
Step 4: Proof of Accommodation
You will need to provide proof of accommodation to demonstrate that you have a permanent place of residence in Dominica. This can be in the form of a rental agreement, property deed, or any other official document showing your living arrangements.
Step 5: Financial Independence
Show evidence of financial independence by providing bank statements, investment records, or proof of income. This is to assure the authorities that you can support yourself without relying on local employment.
Step 6: Tax Identification Number (TIN)
Apply for a Tax Identification Number (TIN) from the Inland Revenue Division. This number will be necessary for all your tax-related activities in Dominica. You will need to fill out an application form and submit it along with identification documents.
Step 7: Register with Local Authorities
Register your presence with local authorities, such as the village council or municipal office. This is an additional step to ensure that you are recognized as a resident in the community.
Step 8: File a Tax Residency Application
Finally, submit a tax residency application to the Inland Revenue Division. This application should include all the documents you have gathered: proof of physical presence, accommodation, financial independence, and your TIN. Once approved, you will be granted tax residency status in Dominica.
Legal References
- Immigration and Passport Act, Chapter 18:01
- Income Tax Act, Chapter 67:01
- Alien Landholding Regulation Act, Chapter 9:01
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