Effective January 1, 2009 every resident individual whose income is solely from employment and exceeds $20,000.00 annually. For the 2008 the ceiling is $18,000 and prior to 2008 $15,000.
Every individual whether resident or non- resident engaged in business activities in Dominica, irrespective of the profits or loss. In the case on Non-resident individuals they are not entitled to the resident allowance. Individuals in this case include taxi and mini-bus owners or drivers, doctors, mechanics, shopkeepers, vendors, lawyers, shop owners, contractors etc.
Every Corporation or partnership, whether or not a profit is made.
There is no exception for Corporations, partnerships and individuals to whom exemption of Tax has been granted under the Fiscal Incentive Act or otherwise.
Where the business activity of the taxpayer; whether corporation, partnership or individual is solely from a source that is exempt from tax under section 25 of the Income tax act chap 67:01, the Tax payer is not required to file Income Tax return.