Dominica vs Portugal
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π©π² Dominica β Dominica Tax System
Dominica has progressive income tax up to 35%. No capital gains tax. VAT at 15%. The Citizenship by Investment programme (established 1993, the world's oldest) is a major budget contributor β CBI fees can be as low as $100,000. The 'Nature Isle' economy relies on eco-tourism and agriculture.
π΅πΉ Portugal β Municipal & Regional Taxes
Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.
Dominica vs Portugal: Key Tax Differences (2026)
π° Income Tax: π΅πΉ Portugal has a higher top income tax rate (0β35% vs 13.25β48%). π©π² Dominica is more favourable for high earners.
π VAT/Sales Tax: Portugal has a higher consumption tax (15% vs 6β23%).
π’ Corporate Tax: π΅πΉ Portugal offers a lower corporate rate (19% vs 25%), which can influence business location decisions.
π Capital Gains: π©π² Dominica taxes investment gains at a lower rate (0% vs 28%), benefiting investors.