{"schemaVersion":1,"passportCode":"DM","passportUrl":"https://multipassrank.com/passport/dominica","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"3e8a35e49006bedf9d727b9cce26e7e97febf10a0458e880ab33a8e7b3e270a0","notes":"Independent actual-source review supports all six topics and 33 facts within their explicit limits. All 13 registered authorities, both linked Saint Lucia 2026 tax amendments and the supplemental national amendment checks were read. Four locator-only corrections were verified against the sources and the exact final hash. Saint Lucia ordinary eligibility/retention remains unresolved; Grenada's 2012 residence-permit amendment is preserved; Dominica's seven-year Act wording is separated from inconsistent old five-year provisions, and its announced January 2027 tax change is not treated as operative in 2026. Detailed reading and access records are in the matching review-notes.md. Researcher and reviewer are distinct; no publication is performed by this review."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"3e8a35e49006bedf9d727b9cce26e7e97febf10a0458e880ab33a8e7b3e270a0","notes":"Independent actual-source review supports all six topics and 33 facts within their explicit limits. All 13 registered authorities, both linked Saint Lucia 2026 tax amendments and the supplemental national amendment checks were read. Four locator-only corrections were verified against the sources and the exact final hash. Saint Lucia ordinary eligibility/retention remains unresolved; Grenada's 2012 residence-permit amendment is preserved; Dominica's seven-year Act wording is separated from inconsistent old five-year provisions, and its announced January 2027 tax change is not treated as operative in 2026. Detailed reading and access records are in the matching review-notes.md. Researcher and reviewer are distinct; no publication is performed by this review."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"DM","topic":"citizenship","title":"Ordinary naturalisation and conflicting old wording","summary":"The Citizenship Act's ordinary alien route states seven years of residence or government service including residence throughout the final twelve months, with character, English and citizenship-responsibility requirements. Older subsidiary wording still refers to five years and is not presented as the ordinary statutory minimum.","scope":"Adult alien naturalisation under section 8 of the Citizenship Act; not Commonwealth registration, marriage, descent or citizenship by investment. The posted Act and subsidiary regulations require careful separation.","jurisdiction":"Dominica","routeType":"naturalisation","facts":[{"id":"dm-cit-residence","label":"Seven-year Act wording includes the final year","text":"Section 8(1) requires residence in Dominica throughout the twelve months before application and residence, government service or a combination throughout seven years immediately before application. The final twelve months fall within that seven-year period, not after it. This wording does not establish a separate permanent-residence-permit holding period.","state":"conditional","sourceIds":["ranks2140-dm-cit-act"],"locator":"Section 8(1)(b)–(c), printed page 8 / PDF page 10"},{"id":"dm-cit-character-language","label":"Capacity, character, English and civic knowledge","text":"The ordinary applicant must be of full age and capacity, with full age defined as 18, of good character, and have adequate knowledge of English and of a Dominican citizen's responsibilities. The Act supplies no numeric CEFR standard or general language-test exemption in these provisions.","state":"conditional","sourceIds":["ranks2140-dm-cit-act"],"locator":"Section 2(2), full-age definition, printed page 6 / PDF page 8; section 8(1)(a), printed page 8 / PDF page 10"},{"id":"dm-cit-intention-oath","label":"Future intention and oath before grant","text":"The applicant must intend to reside in Dominica or enter or continue government service. Section 8 gives the Minister discretion, including residence adjustments and waiver in special circumstances; these are not the baseline route. An oath or affirmation must precede the naturalisation certificate, and citizenship begins on its date.","state":"conditional","sourceIds":["ranks2140-dm-cit-act"],"locator":"Sections 8(1)(d), 8(2) and 9, printed pages 8–9 / PDF pages 10–11"},{"id":"dm-cit-dual","label":"Foreign nationality does not itself bar citizenship","text":"Section 6(2) says the Act does not prevent an otherwise qualified person from becoming Dominican because that person is another country's national. This removes that nationality-based bar under Dominican law; it does not determine whether the other country permits retention or guarantee approval of the application.","state":"conditional","sourceIds":["ranks2140-dm-cit-act"],"locator":"Section 6(2), printed pages 7–8 / PDF pages 9–10"},{"id":"dm-cit-renunciation","label":"Registered renunciation and a nationality safeguard","text":"An adult of full capacity who is or is about to become another country's citizen or national can renounce Dominican citizenship by registered declaration. If the intended other nationality is not obtained within twelve months after registration, the person is deemed to have remained Dominican. Wartime registration requires the Minister's consent.","state":"conditional","sourceIds":["ranks2140-dm-cit-act"],"locator":"Section 11(1)–(3), printed pages 10–11 / PDF pages 12–13"},{"id":"dm-cit-residence-conflict","label":"Old five-year wording remains unresolved","text":"Subsidiary regulation 11 says a certificate may follow at least five years' residence, while the posted Act's ordinary rule says seven; section 8(2)(b) also retains an older five-year reference within a discretionary provision. These inconsistencies do not establish a generally available five-year route. Current administrative treatment and absence-counting details need confirmation.","state":"not_established","sourceIds":["ranks2140-dm-cit-act"],"locator":"Act section 8(1)(c), 8(2)(b), printed page 8 / PDF page 10; Citizenship Regulations 11, printed page 20 / PDF page 22"}],"limits":["The actual government scan is an older revised-law compilation, with the seven-year provision marked as amended in 1991. Current investment regulations are not used to replace ordinary naturalisation conditions.","No complete current ordinary-route checklist, numerical language level, general test exemption or authoritative resolution of the older subsidiary five-year wording was established. Eligibility and any discretionary relaxation require an individual decision."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"3e8a35e49006bedf9d727b9cce26e7e97febf10a0458e880ab33a8e7b3e270a0","notes":"Independent actual-source review supports all six topics and 33 facts within their explicit limits. All 13 registered authorities, both linked Saint Lucia 2026 tax amendments and the supplemental national amendment checks were read. Four locator-only corrections were verified against the sources and the exact final hash. Saint Lucia ordinary eligibility/retention remains unresolved; Grenada's 2012 residence-permit amendment is preserved; Dominica's seven-year Act wording is separated from inconsistent old five-year provisions, and its announced January 2027 tax change is not treated as operative in 2026. Detailed reading and access records are in the matching review-notes.md. Researcher and reviewer are distinct; no publication is performed by this review."},"url":"https://multipassrank.com/passport/dominica/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"DM","topic":"taxes","title":"Personal tax scope before the announced 2027 change","summary":"The current-source baseline distinguishes worldwide income of residents, the foreign-receipt limitation for residents who are not ordinarily resident, and Dominican-source income of nonresidents. A government announcement targets a foreign-income change for January 2027 and is not treated as an operative 2026 exemption.","scope":"Baseline individual income-tax residence, foreign versus domestic income, nonresident collection and cross-border relief as researched on 22 September 2026; no tax-rate claim or assumption that an announced 2027 reform is already law.","jurisdiction":"Dominica","facts":[{"id":"dm-tax-residence","label":"Presence and other residence connections","text":"The Act includes at least 183 days of presence in the basis period, permanent abode with some presence, and continuous presence linked to an immediately preceding or succeeding year qualifying under the day test. Accepted education, medical, government-duty or other reasonable absence can preserve the permanent-abode basis during a full period abroad.","state":"conditional","sourceIds":["ranks2140-dm-tax-act"],"locator":"Section 2, resident in Dominica definition (a)(i)–(iii), PDF page 13","constraint":{"value":183,"unit":"days","basis":"physical_presence","cohort":"One individual residence alternative in the basis period; permanent-abode and adjoining-year rules also apply."}},{"id":"dm-tax-worldwide","label":"Resident worldwide-income baseline","text":"Section 8 generally includes a resident's non-exempt income from sources inside and outside Dominica. The IRD FAQ also explains the worldwide baseline, subject to statutory exemptions and applicable treaty allocations. Citizenship alone is not the residence test and does not establish a foreign-income exemption.","state":"conditional","sourceIds":["ranks2140-dm-tax-act","ranks2140-dm-tax-faq"],"locator":"Section 8(1)(a), PDF page 17; FAQ, question on overseas-source income"},{"id":"dm-tax-foreign-receipts","label":"Residents who are not ordinarily resident","text":"For a resident individual who is not ordinarily resident, foreign-source income is included only to the extent received in Dominica. Ordinary residence is tied to the permanent-abode limb of the statutory residence definition; it is not automatically established by the 183-day alternative.","state":"conditional","sourceIds":["ranks2140-dm-tax-act"],"locator":"Section 2, ordinarily resident definition, PDF page 12, and section 8(2), PDF page 17"},{"id":"dm-tax-nonresident","label":"Nonresident domestic income remains taxable","text":"Nonresidents are charged on non-exempt Dominican-source income. Section 7(5) routes covered income other than employment or business into withholding rather than ordinary assessable income. The IRD distinguishes nonresident business income from categories such as property rental, management charges and independent services collected through withholding.","state":"conditional","sourceIds":["ranks2140-dm-tax-act","ranks2140-dm-tax-faq"],"locator":"Sections 7(5) and 8(1)(b), PDF page 17; FAQ, living overseas with income generated in Dominica"},{"id":"dm-tax-treaties","label":"Treaty allocations qualify the general rule","text":"The IRD explains that overseas income is not taxable in Dominica when an applicable double-taxation agreement makes it exclusively taxable in the other country. This is a treaty-specific exception, not a general rule that foreign tax payment or nationality automatically removes Dominican liability.","state":"conditional","sourceIds":["ranks2140-dm-tax-faq"],"locator":"FAQ, overseas-source income answer and its double-taxation-agreement qualification"},{"id":"dm-tax-2027-announcement","label":"Announced future reform is not a 2026 exemption","text":"The Prime Minister's Office announced that from 1 January 2027 residents and nonresidents would be taxed only on income generated in Dominica, replacing worldwide taxation for residents. This is reported as a future announcement: the research did not establish an enacted implementing amendment and commencement text, and does not apply it to the 2026 baseline.","state":"not_established","sourceIds":["ranks2140-dm-tax-future"],"locator":"4 August 2026 announcement, final paragraphs on foreign-income taxation and the January 1, 2027 change"}],"limits":["The posted older Act was read directly and cross-checked against current IRD explanations. The separate IRD personal-tax page simplifies residence as more than 183 continuous days; the candidate follows the actual statute's at-least-183 and alternative-nexus wording instead.","Later amendments affecting residential-rental exemptions, allowances and filing were examined but this profile does not compute them. The announced January 2027 source-only reform needs enacted-text and commencement verification before any future update; it is not described as already effective."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"3e8a35e49006bedf9d727b9cce26e7e97febf10a0458e880ab33a8e7b3e270a0","notes":"Independent actual-source review supports all six topics and 33 facts within their explicit limits. All 13 registered authorities, both linked Saint Lucia 2026 tax amendments and the supplemental national amendment checks were read. Four locator-only corrections were verified against the sources and the exact final hash. Saint Lucia ordinary eligibility/retention remains unresolved; Grenada's 2012 residence-permit amendment is preserved; Dominica's seven-year Act wording is separated from inconsistent old five-year provisions, and its announced January 2027 tax change is not treated as operative in 2026. Detailed reading and access records are in the matching review-notes.md. Researcher and reviewer are distinct; no publication is performed by this review."},"url":"https://multipassrank.com/passport/dominica/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-dm-cit-act","publisher":"Government of the Commonwealth of Dominica","title":"Citizenship Act and Regulations, Chapter 1:10","url":"https://www.dominica.gov.dm/laws/chapters/chap1-10.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-dm-tax-act","publisher":"Government of the Commonwealth of Dominica","title":"Income Tax Act, Chapter 67:01, posted base text","url":"https://www.dominica.gov.dm/laws/chapters/chap67-01.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-dm-tax-faq","publisher":"Dominica Inland Revenue Division","title":"Income tax frequently asked questions","url":"https://www.ird.gov.dm/f-a-q","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-dm-tax-future","publisher":"Office of the Prime Minister of Dominica","title":"Tax reform announcement for January 2027","url":"https://pressroomopm.gov.dm/historic-tax-relief-income-tax-falls-to-10-percent-flat-rate/","language":"en","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"DM","providerEntityCode":"DMA","providerEntityName":"Dominica","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.761,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"DM","providerEntityCode":"DMA","providerEntityName":"Dominica","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":71.294,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}