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Dominica vs Guernsey: tax rates compared

Dominica has an income tax rate of 35%, 15pp above Guernsey's 20%. The 200-country average is 28%: Dominica sits above it, Guernsey sits below it. Dominica's figure is dated 2018-01-01 and Guernsey's 2025-12-17, so the two rates come from different data vintages.

Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income20%35%Corporate0%25%VAT0%15%Capital Gains0%Wealth Tax0%
five shared taxes, side by side
Tax DM GGDifference
Income Tax35%20%DM +15 pp
Corporate Tax25%0%DM +25 pplargest gap
VAT15%0%DM +15 pp
Capital Gains Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Dominica35%Source: Commonwealth of Dominica Inland Revenue Division — Current Income Tax Rates · as of 2018-01-01
Guernsey20%Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17
Difference+15 ppDominica higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Dominica25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Guernsey0%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+25 ppDominica higher

Dominica has a corporate tax rate of 25%, 25pp above Guernsey's 0%. The 201-country average is 22.6%: Dominica sits above it, Guernsey sits below it.

VAT

VAT, side by side
CountryRateSource
Dominica15%Source: Dominica Inland Revenue Division — Value Added Tax · as of 2006-03-01
Guernsey0%Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17
Difference+15 ppDominica higher

Dominica has a VAT rate of 15%, 15pp above Guernsey's 0%. The 181-country average is 15%: Dominica matches the world average, Guernsey sits below it. Dominica's figure is dated 2006-03-01 and Guernsey's 2025-12-17, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Dominica0%Source: Commonwealth of Dominica Inland Revenue Division — Personal Income Tax / Current Income Tax Rates · as of 2026-07-19
Guernsey0%Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17
Difference0 ppdisplayed rates match

Dominica and Guernsey share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it. Dominica's figure is dated 2026-07-19 and Guernsey's 2025-12-17, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Dominica0%Source: Dominica Inland Revenue Division — Tax Laws · as of 2026-07-18
Guernsey0%Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17
Difference0 ppdisplayed rates match

Dominica and Guernsey share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Dominica's figure is dated 2026-07-18 and Guernsey's 2025-12-17, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.