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Waste and producer responsibility

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

Every entity reporting income to the DGII pays a yearly solid waste contribution of RD$3,000 to RD$675,000 by income band, in two payments for 2026. Generators of special or hazardous waste must register. Producers and importers of priority products such as packaging and tires come under a producer responsibility regime once each specific plan takes effect.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.9007 per US dollar, as shown on its home page on 30 October 2026, rounded to the cent.

Key facts

Top yearly contribution, law text675000 DOPLey 225-20 art. 36, Ley 98-25, as of 2025-12-15 · in force
Lowest yearly contribution, law text3000 DOPLey 225-20 art. 36, Ley 98-25, as of 2025-12-15 · in force
Time to join after a plan starts6 monthsDecreto 402-26 art. 70, as of 2026-06-19 · in force

The rule

1. Every legal person or entity reporting income to the DGII, including non profits and public bodies, pays a mandatory contribution by income, under any tax regime and whether or not it has profits.Ley 225-20 General de Gestión Integral y Coprocesamiento de Residuos Sólidos, as amended by Ley 98-25, art. 36 and paragraph III, 2025-12-15 official text · verified 2026-10-30 · changed: Ley 98-25 of 15 December 2025 replaced the bands, effective from the 2025 fiscal close.
2. Bands: up to RD$1 million, RD$3,000; up to RD$10 million, RD$6,000; up to RD$25 million, RD$20,000; up to RD$50 million, RD$155,000; up to RD$100 million, RD$260,000; above that, RD$675,000.Ley 98-25, restating art. 36, art. 5, paragraph I, 2025-12-15 official text · verified 2026-10-30
3. Amounts are indexed each year by the consumer price index.Ley 98-25, restating art. 36, art. 5, paragraph II, 2025-12-15 official text · verified 2026-10-30
4. Filing is yearly at the DGII, with an option for June and December.Ley 98-25, restating art. 36, art. 5, paragraph IV, 2025-12-15 official text · verified 2026-10-30
5. For the fiscal close of 31 December 2025 the DGII splits it automatically into two 50% payments, on 30 June and 31 December 2026.Resolución DDG-AR1-2026-00005, First, 2026-06-26 official text · verified 2026-10-30 · changed: 26 June 2026: automatic split into two payments.
6. Generators of special management and hazardous waste must register with the Ministry.Ley 225-20 General de Gestión Integral y Coprocesamiento de Residuos Sólidos, art. 66, 2020-09-30 official text · verified 2026-10-30
7. Priority products under producer responsibility are lubricants, batteries, pesticides, tires, electrical and electronic goods, packaging and foam. The Ministry can add others.Ley 225-20 General de Gestión Integral y Coprocesamiento de Residuos Sólidos, art. 62, 2020-09-30 official text · verified 2026-10-30
8. Producers, importers and sellers organize and fund waste handling after industrial use and after consumption, through an individual or collective system.Ley 98-25, restating arts. 57 and 65, art. 7 and art. 8, 2025-12-15 official text · verified 2026-10-30
9. Collective systems must be non profit legal entities, registered, with a waste permit, and for that sole purpose.Ley 98-25, restating art. 65, art. 8, 2025-12-15 official text · verified 2026-10-30
10. Producers have six months from the entry into force of each specific plan to register, choose a system and present a plan. New entrants have three months from starting operations.Decreto 402-26, Reglamento de Responsabilidad Extendida, art. 70 and paragraph I, 2026-06-15 official text · verified 2026-10-30 · changed: Regulation issued 15 June 2026, G.O. 11247 of 19 June 2026.
11. Until plans apply, the Ministry can ask yearly for data on quantities sold, handled and costs.Decreto 402-26, art. 71, 2026-06-15 official text · verified 2026-10-30
12. Very serious breaches cost 100 to 1,000 public sector minimum salaries, or more than 1,000 up to 3,000 for hazardous waste; serious 25 to 99, or 100 to 500 for hazardous; lesser up to 50, or 500 for hazardous. The Ministry handles the first two and municipalities the third.Ley 98-25, restating art. 164, art. 20, 2025-12-15 official text · verified 2026-10-30
13. Very serious conduct includes working without authorization. Closure, disqualification for at least two years and revocation are possible.Ley 225-20 General de Gestión Integral y Coprocesamiento de Residuos Sólidos, as amended, art. 163 and art. 164, 2025-12-15 official text · verified 2026-10-30
Income up toYearly amountUSD
RD$1,000,000RD$3,000US$49.26
RD$10,000,000RD$6,000US$98.52
RD$25,000,000RD$20,000US$328.40
RD$50,000,000RD$155,000US$2,545.13
RD$100,000,000RD$260,000US$4,269.24
Above RD$100,000,000RD$675,000US$11,083.62

Contribution by gross income, before indexing

Worked example

  • A company with RD$30 million of income pays RD$155,000 (US$2,545.13), split into RD$77,500 (US$1,272.56) on 30 June and 31 December 2026.

Step by step

  1. Find your band from gross income in the tax return.
  2. Pay 50% by 30 June and 50% by 31 December for the 2025 close.
  3. Register as a generator if you produce special or hazardous waste.
  4. List your priority products and import volumes.
  5. Decide between an individual or collective system in advance.
  6. Watch for each specific plan: the six months start then.

Common traps

  • Bands jump: moving from RD$25 million to RD$25,000,001 multiplies the amount by nearly eight.
  • Loss making companies and tax exempt entities pay too.
  • Indexing applies, but no indexed table was found, so check the DGII assessment.
  • Importers are in scope, not just makers.
  • A specific plan is the trigger for registration. Check the Ministry's plan calendar, as we found none published.
  • Free zone companies are within the words 'any tax regime'.

Sources

Related pages

Related: Dominican Republic country profile · live dashboard · central bank and release calendar · our posts on X

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