The Travel Tax (Amendment) Act, 13 of 2003 governs travel taxes in the Commonwealth of Dominica.
Who is responsible to pay it?
- A person who operates a service for transporting passengers by sea or air, directly or indirectly from or into Dominica
- The pilot master or other person in command or control of the transporting aircraft or vessel
- The agent in Dominica of any person referred to in paragraph (a)
- If the person referred to in paragraph (a) is a body corporate, a director or manager of the body corporate
Every Travel Ticket:
- Purchased or issued in Dominica in respect of journey commencing anywhere
- Purchased or issued anywhere in respect of a journey commencing in Dominica
The rate of the Travel Tax is 7.5% and is due in accordance to Section 9 of the Travel Tax (Amendment) Act, 13 of 2003 as stated below:
- Travel Tax should be paid to the comptroller in respect of each month not later than the 15th day of the following month
- Where the charter services are not provided on a regular basis, travel tax should be paid to the comptroller immediately before the departure of the aircraft or vessel that is subject of the charter or within such further period as the comptroller allows
Liabilities for submitting after due date:
- A penalty equal to ten percent of the amount of the tax unpaid at the time when the failure occurred; and
- Interest at the rate of one percent in respect of each month or part thereof during which any amount of tax and penalty remains unpaid
View all forms on our Forms & Publications page.