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Tax and social security for foreign residents in the Dominican Republic

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Last verified: 2026-10-30 · Status: Changing

Tax residence starts at more than 182 days in a fiscal year, and a migration card does not decide it. New residents are taxed on foreign investment income only from the third year. Employees with a proper status pay into TSS; a worker on a passport alone has no cover.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.9007 per US dollar for 29 October 2026, as shown on its home page on the verification date, rounded to the cent.

Key facts

Days for tax residence	182 daysCódigo Tributario art. 12 paragraph I, as of 2026-10-30 · in force
Years before foreign income is taxed for new residents	2 yearsCódigo Tributario art. 271, taxed from the third year, as of 2026-10-30 · in force
Reference rate used for USD conversions	60.9007 DOP per USDBanco Central reference selling rate, as of 2026-10-29 · in force

The rule

1. Persons staying more than 182 days, in a row or not, in the fiscal year are tax residents.Ley 11-92, Código Tributario, art. 12 paragraph I, 1992-05-16 official text · verified 2026-10-30

2. Residents pay on Dominican income and on foreign income from investments, financial gains and technical assistance services.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 269, replaced by Ley 30-26 art. 12, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 of June 2026 added foreign technical assistance income, with a broad list of professional services.

3. Nationals or foreigners who become resident pay on foreign income only from the third year after they became resident.Ley 11-92, Código Tributario, art. 271, 1992-05-16 official text · verified 2026-10-30

4. For pensioners and rentiers under Ley 171-07, sums declared to qualify are exempt from income tax.Ley 171-07 sobre Incentivos Especiales a los Pensionados y Rentistas de Fuente Extranjera, art. 10, 2007-07-13 official text · verified 2026-10-30

5. Their salary from local work is taxed as for any employee.Ley 171-07 sobre Incentivos Especiales a los Pensionados y Rentistas de Fuente Extranjera, art. 15, 2007-07-13 official text · verified 2026-10-30

6. Ley 171-07 lists exemption from tax on dividends and interest earned in the country or abroad.Ley 171-07 sobre Incentivos Especiales a los Pensionados y Rentistas de Fuente Extranjera, art. 2 second list, literal d, 2007-07-13 official text · verified 2026-10-30

7. Only foreigners with a work visa, migration card or regularization card contribute to social security. A worker with only a passport has no cover.TSS questions page, Questions 21 and 22, 2026-10-30 official text · verified 2026-10-30

8. Foreign workers enjoy labor and social protection when able to work in their category.Ley 285-04, General de Migración, art. 26, 2004-08-15 official text · verified 2026-10-30

9. On obtaining residence a foreigner must go to the Junta Central Electoral for a cédula.Decreto 631-11, Reglamento de la Ley General de Migración, art. 35 paragraph II, 2011-10-19 official text · verified 2026-10-30

10. Household goods of those coming to live in the country can enter free of duty under Ley 14-93, as Ley 171-07 confirms for its holders.Ley 171-07 sobre Incentivos Especiales a los Pensionados y Rentistas de Fuente Extranjera, art. 11, 2007-07-13 official text · verified 2026-10-30

Worked example

A Canadian executive who arrives in April stays over 182 days in the year, so is a tax resident that year. Dominican salary is taxed at once. Foreign dividends fall in from the third fiscal year.
A pensioner who declares US$1,500 a month under Ley 171-07 pays no income tax on that amount, per art. 10.

Step by step

Count days each year.
Register with DGII if you have a taxable event.
Employer enrolls the worker in TSS.
Check treaty position with home country.
Keep proof of pension or income.

Common traps

Residence for migration and residence for tax are separate tests.
Ley 30-26 rewrote art. 269. Its text shows no change to art. 271, but the DGII compilation of art. 271 predates that law.
Foreign income from consulting or similar services by a resident now falls under art. 269, which matters for remote workers. Ley 171-07 art. 2 covers dividends and interest, so confirm its reach with DGII.
Social security rates are on the labor pages.
The Código's date is the law's 1992 date; articles were later amended.

Sources

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