Dominica is an island republic. The capital, Roseau, is located on the leeward side of the island. It is part of the Windward Islands in the Lesser Antilles archipelago in the Caribbean Sea. The island lies south-southeast of Guadeloupe and northwest of Martinique. Its area is 750 km2 (290 sq mi), and the highest point is Morne Diablotins, at 1,447 m (4,747 ft) in elevation. The population was 71,293 at the 2011 census.

Capital: Roseau

Currency: East Caribbean dollar

Timezone: UTC-4

Corporate tax rate: 25%

Personal tax rate: 15-35%

Capital gains tax: N/A

VAT: 15%

Tax residence: 183 days rule: world income is taxed with some exceptions.

CFC Rules: No

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