Countries › Dominican Republic › Guide › 12. Sectors › Fuels market and taxes

Fuels market and taxes

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

The country produces no oil, and fuels carry a per gallon tax under Ley 112-00, a 16% selective tax on import parity price and a RD$2 per gallon add on. Ley 30-26 of June 2026 added a US$174.50 per ton LPG contribution. Importing, storing, refining or piping fuel requires ministry licences with published fees.

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

Selective tax on fuels	16 %Ley 253-12 art. 18, as of 2026-10-30 · in force
Selective tax on avtur	6.5 %Ley 253-12 art. 18, as of 2026-10-30 · in force
LPG contribution	174.50 USD per metric tonLey 30-26 art. 49, as of 2026-10-30 · in force
Premium gasoline tax, 2012 table	64.35 DOP per gallonLey 253-12 art. 17, as of 2026-10-30 · in force
Grant of licence to import oil products	112300 DOPR-MEM-REG-035-2016, as of 2026-10-30 · in force

The rule

1. A consumption tax applies per US gallon to fossil fuels and oil products dispatched through Refidomsa or another company, or imported directly for own use or resale.Ley 112-00 as amended by Ley 253-12, art. 1; Ley 253-12 art. 17, 2012-11-09 official text · verified 2026-10-30

2. The Ley 253-12 table sets premium gasoline at RD$64.35 and regular at RD$56.93 a gallon, and premium gasoil at RD$29.89 and regular at RD$23.92.
Cost to do it: Premium gasoline: RD$64.35 (about US$1.06) a gallon at the table rate. Current indexed amounts were not found.Ley 253-12, art. 17, 2012-11-09 official text · verified 2026-10-30

3. In the original law the tax is indexed quarterly to the consumer price index.Ley 112-00, art. 2, 2000-11-29 official text · verified 2026-10-30

4. Any company operating import, processing, blending or storage facilities with truck or pipeline dispatch acts as withholding agent for all fuel it dispatches.Ley 112-00, art. 3, 2000-11-29 official text · verified 2026-10-30

5. Customs checks import volumes on the bill of lading, in gallons at 15 degrees Celsius, certified by an independent inspection company. Tax is due within seven days.Ley 112-00, art. 4 and art. 5 paragraph II, 2000-11-29 official text · verified 2026-10-30

6. A 16% ad valorem selective tax applies on internal fuel consumption, and 6.5% on avtur. The base is the import parity price fixed weekly by the Ministry of Industry and Commerce.Ley 557-05 art. 23 as replaced by Ley 253-12, Ley 253-12 art. 18, 2012-11-09 official text · verified 2026-10-30

7. An extra RD$2 per gallon applies to gasoline and gasoil, regular and premium. Customs now collects it on imports, before release.Ley 253-12 art. 20 paragraph I; Ley 30-26, Ley 30-26 art. 50, 2026-06-18 official text · verified 2026-10-30 · changed: June 2026: Ley 30-26 moved collection to customs at import.

8. A contribution of US$174.50 per metric ton applies to LPG and its components, propane and butane, arising at import and paid weekly to the DGII.
Cost to do it: On a 10,000 ton cargo: US$1,745,000.00, about RD$106,271,721.50.
Example: RD$10,627.17 per ton / US$174.50 per tonLey 30-26, art. 49, 2026-06-18 official text · verified 2026-10-30 · changed: June 2026: new contribution created by Ley 30-26.

9. Fiscal control and security mechanisms also apply to fossil fuels taxed under Ley 112-00 and the ad valorem tax.Ley 30-26, art. 48, adding paragraph IV to Tax Code art. 383, 2026-06-18 official text · verified 2026-10-30

10. Household LPG gets a direct family subsidy, and LPG for household, industrial and commercial use has the same maximum plant price.Ley 112-00 as amended by Ley 253-12, art. 1 paragraphs I and II, 2012-11-09 official text · verified 2026-10-30

11. Ministry fees for fuel activities cover requests, grants and renewals of licences, including imports of oil products, refineries, terminals, storage, pipelines and natural gas.Resolución R-MEM-REG-035-2016, third resolutive point, 2016-09-05 official text · verified 2026-10-30

12. Requests for permits to build a gas pipeline must include company documents, a project description with letters of intent from users, and the route and engineering.Resolución R-MEM-REG-036-2019, first resolutive point, 2019-04-03 official text · verified 2026-10-30

13. Power companies may import their own fuel with prior CNE authorization.Ley 125-01, art. 129, 2001-07-26 official text · verified 2026-10-30

Licence	Request	Grant	Renewal
Import of oil products	RD$3,400	RD$112,300 (about US$1,843.99)	RD$56,200
Refinery	RD$11,300	RD$280,800 (about US$4,610.78)	RD$112,300
Import terminal	RD$7,900	RD$168,500 (about US$2,766.80)	RD$84,300
Storage terminal	RD$3,400	RD$112,500 (about US$1,847.27)	RD$56,200
Pipeline (oil)	RD$3,400	RD$112,300 (about US$1,843.99)	RD$45,000
LNG import and regasification terminal	RD$5,700	RD$168,500 (about US$2,766.80)	RD$84,300
Natural gas import	RD$5,700	RD$168,500 (about US$2,766.80)	RD$84,300
Gas pipeline	RD$3,400	RD$112,300 (about US$1,843.99)	RD$56,200

Selected ministry fees, Resolución R-MEM-REG-035-2016 (latest found; check for updates)

Worked example

A distributor lifts 100,000 gallons of premium gasoline. At the 2012 table the specific tax is RD$6,435,000 (about US$105,663.81), before indexation, plus 16% on the weekly parity price and RD$2 a gallon, or RD$200,000 (about US$3,284.03).
An LPG importer brings 10,000 tons. The contribution is US$1,745,000.00, about RD$106,271,721.50, paid in the week after import.

Step by step

Decide the activity: import, storage, terminal, refining or transport.
Apply for the ministry licence and pay the request fee.
Register with customs and the DGII as withholding agent.
Use an independent inspector for cargo volumes.
Pay taxes within the set period; LPG weekly.
Renew licences and watch the weekly parity price resolution.

Common traps

The rates in the table are from 2012. The law provides indexation but the current amounts in force were not found on an official page.
Ley 30-26 calls Ley 112-00 a hydrocarbons law, but it is only a tax law. Exploration sits under Ley 4532.
Weekly official pump prices and subsidies were seen only in press reports, so no figures are given.
The LPG contribution is in US dollars, so budget it with FX risk.
Fee resolution dates from 2016. Ask the ministry if there is a newer one before budgeting.

Sources

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