Non-profit companyDominica
What it takes to form, own and run an other legal form in Dominica, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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A non-profit company shall have no fewer than three directors.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- No
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- A non-profit company does not have a share capital and does not allow dividends for its members.
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A non-profit company does not have a share capital and does not allow dividends for its members.
Own it
Who may own and run it
- Directors
- At least 3 · none need live there · individuals only
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A non-profit company shall have no fewer than three directors.
- Shareholders
- Does not apply
- Members
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local company secretary
- Not required
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Every company shall have a secretary and may have one or more assistant secretaries
- A local registered agent
- Not required
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A company shall at all times have a registered office in Dominica.
Each year, at the registry
- Annual registry fee
- Free
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Share Capital ≤ EC$ 49,999 200 Nill
- Accounts on the public record
- Small exempt
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apply, with such modifications as the circumstances of a non-profit company require, to such a
- Audit for a small company
- Not required
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apply, with such modifications as the circumstances of a non-profit company require, to such a
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Annual return to the Registrar
- Not in our records
With CIPO
Not stated on cipo.gov.dm/businesses-and-companies/companies/ when checked
- Annual accounts or certificate of solvency
- Not in our records
With CIPO
Not stated on cipo.gov.dm/businesses-and-companies/companies/ when checked
What is public
- Directors
- Public
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to examine, and to make copies of or extracts from, a document required by this Act or the Regulations, to be sent to the Registrar
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Not in our records
How this type is taxed is not in our records. A partnership or sole trader is often taxed through its owners; incp.pro does not assume it.
- CFC rules in Dominica
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Non-profit company.
Every business in Dominica
VAT
- The tax
- VAT (value added tax)
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The tax is imposed at a rate of 15% of the value of every taxable supply by a taxable person in Dominica except if the supply is classified as accommodations & diving activity which carries a rate of 10%
- Standard rate
- 15%
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The tax is imposed at a rate of 15% of the value of every taxable supply by a taxable person in Dominica except if the supply is classified as accommodations & diving activity which carries a rate of 10%
- Other rates
- 10% supplies classified as accommodation and diving activity
- 0% zero-rated items listed in the Value Added Tax Act
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The tax is imposed at a rate of 15% of the value of every taxable supply by a taxable person in Dominica except if the supply is classified as accommodations & diving activity which carries a rate of 10%
- Registration threshold
- XCD 120,000
total value of taxable supplies; $60,000 for hotel or similar accommodation, commercial property for lease and professional services (section 11(12)); any period of 12 or fewer months, or the coming 365 days
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in subsection (1) in paragraphs (a) and (b) by deleting the figure “$60, 000” and substituting the figure “$120, 000”
- Voluntary registration
- Yes
A person who makes or intends to make taxable supplies but is not required to register may apply to the Comptroller for registration (section 11(5)).
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but is not required to apply for registration ... may apply to the Comptroller for registration under this Act.
- A foreign company
- The same threshold applies
Section 11(8) provides that supplies made by a person not resident in Dominica are taken into account for the threshold only where the supply is made, or is to be made, in Dominica; no separate first-supply rule or representative requirement appears in the provisions read.
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In the case of a person who is not resident in Dominica for the year in question for purposes of the Income Tax Act, supplies made by that person are taken into account for purposes of subsection (1) only where the supply is made, or to be made in Dominica.
- Returns filed
- Monthly
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The tax period applicable to a taxable person ... is the calendar month.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Dominica. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Other legal formDerived our grouping, the same words in every country
- Name in law
- Non-profit company
- Identifier
- DM-NON-PROFIT-COMPANYA form ISO 20275 does not list.