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Sources library: Dominican Republic

135 official and primary sources cited across 82 pages. Changelog

SourceCited on
Aduanas Norma General 01-2018Customs duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules
Aduanas questions pageCustoms duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules
Banco Central de la República Dominicana home pageDividends out of the Dominican Republic: no prior approval, 10% withholding and a US$100 example, The Dominican FX market and exchange rate: how the reference rate works and where the peso stands, Christmas salary and profit sharing in the Dominican Republic: the thirteenth month and the 10% profit bonus, Contract suspension and workforce reductions in the Dominican Republic: the tools short of severance, Domestic workers in the Dominican Republic: Convention 189, the 2022 resolution and the RD$13,000 minimum, Employing people in the Dominican Republic: what a new employer must do and what a worker really costs, Labor inspections, claims and penalties in the Dominican Republic: short deadlines, fast courts and fines in minimum salaries, Leave and family protections in the Dominican Republic: maternity, paternity, sick pay and dismissal shields, Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables, Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability, Termination and severance in the Dominican Republic: desahucio, cesantía, dismissal for cause and resignation, Vacation and public holidays in the Dominican Republic: 14 or 18 days and the Monday rule, Wages, tips and deductions in the Dominican Republic: how pay must be paid and what can come out of it, Working hours and overtime in the Dominican Republic: the 44 hour week, premiums and monthly reports
Banco Central, Crónica, June 2017Contracts and prices in foreign currency in the Dominican Republic: valid, payable as agreed, but the peso stays legal tender
Banco Central, Informe de la economía dominicana, January to March 2026Foreign currency accounts and bank credit in the Dominican Republic: dollar deposits, the 25% cap and new risk weights, The Dominican FX market and exchange rate: how the reference rate works and where the peso stands
Banco Central, spot reference exchange ratesAnnual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years, Branch of a foreign company in the Dominican Republic: registering in the Registro Mercantil, the RNC and the 10% tax on remittances to head office, Choosing an entity in the Dominican Republic: S.R.L., S.A.S., S.A., E.I.R.L. or branch, compared on capital, owners, governance and cost, Empresa individual de responsabilidad limitada (E.I.R.L.) in the Dominican Republic: one natural person, a separate estate and no minimum capital in the law, Company setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC, Sociedad anónima (S.A.) in the Dominican Republic: RD$30 million authorized capital, 10% paid in, a board of three and a mandatory comisario de cuentas, Sociedad anónima simplificada (S.A.S.) in the Dominican Republic: RD$3 million authorized capital, free internal structure, share classes and no public offering, Sociedad de responsabilidad limitada (S.R.L.) in the Dominican Republic: two to 50 partners, no minimum capital since 2019, quotas paid in full at formation and a three quarters vote for outside transfers, Transformation, mergers and spin offs of Dominican companies: keeping the legal person, creditor rights and the Registro Mercantil, Foreign currency in Dominican tax and accounts: year end exchange differences and the DGII closing rates, The Dominican FX market and exchange rate: how the reference rate works and where the peso stands
BOE-A-2021-837, Spanish gazetteSocial security in the Dominican Republic: TSS contributions, caps, fines and pension portability
CAFTA-DR Chapter 10, USTRCapital in and out of the Dominican Republic: contributions, repatriation and treaty protection for transfers
Canada convention textDividend withholding in the Dominican Republic: 10% final, the dividend account and a US$100 example, Interest paid abroad from the Dominican Republic: 10% withholding and the deduction limit most people miss, Royalties, software licences, online advertising and data storage paid abroad: the 15% rate since 1 July 2026, Tax treaties of the Dominican Republic: Canada and Spain only, with rate table and how to claim relief
Circular SB CSB-REG-202500011Export proceeds and import payments in the Dominican Republic: no surrender rule, and the old free zone text to watch, Foreign currency accounts and bank credit in the Dominican Republic: dollar deposits, the 25% cap and new risk weights, Hedging the peso: forwards, swaps and who may write them in the Dominican Republic
Cámara de Comercio y Producción de Santo Domingo, Registro Mercantil fee scheduleAnnual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years, Branch of a foreign company in the Dominican Republic: registering in the Registro Mercantil, the RNC and the 10% tax on remittances to head office, Empresa individual de responsabilidad limitada (E.I.R.L.) in the Dominican Republic: one natural person, a separate estate and no minimum capital in the law, Company setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC, Sociedad anónima (S.A.) in the Dominican Republic: RD$30 million authorized capital, 10% paid in, a board of three and a mandatory comisario de cuentas, Sociedad anónima simplificada (S.A.S.) in the Dominican Republic: RD$3 million authorized capital, free internal structure, share classes and no public offering, Transformation, mergers and spin offs of Dominican companies: keeping the legal person, creditor rights and the Registro Mercantil
Cámara de Santo Domingo, E.I.R.L. requirementsEmpresa individual de responsabilidad limitada (E.I.R.L.) in the Dominican Republic: one natural person, a separate estate and no minimum capital in the law
Cámara de Santo Domingo, foreign company requirementsBranch of a foreign company in the Dominican Republic: registering in the Registro Mercantil, the RNC and the 10% tax on remittances to head office
Cámara de Santo Domingo, renewals and data updatesAnnual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years
Cámara de Santo Domingo, S.A. and S.A.S. requirementsBeneficial ownership in the Dominican Republic: the 20% test, Annex D at the RNC, IR-2 annexes and the end of bearer shares, Sociedad anónima (S.A.) in the Dominican Republic: RD$30 million authorized capital, 10% paid in, a board of three and a mandatory comisario de cuentas, Sociedad anónima simplificada (S.A.S.) in the Dominican Republic: RD$3 million authorized capital, free internal structure, share classes and no public offering, Transformation, mergers and spin offs of Dominican companies: keeping the legal person, creditor rights and the Registro Mercantil
Cámara de Santo Domingo, S.R.L. requirementsBeneficial ownership in the Dominican Republic: the 20% test, Annex D at the RNC, IR-2 annexes and the end of bearer shares, Company setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC, Sociedad de responsabilidad limitada (S.R.L.) in the Dominican Republic: two to 50 partners, no minimum capital since 2019, quotas paid in full at formation and a three quarters vote for outside transfers, Transformation, mergers and spin offs of Dominican companies: keeping the legal person, creditor rights and the Registro Mercantil
Código de Trabajo and complementary norms, Ministerio de TrabajoApprentices, minors and internships in the Dominican Republic, Christmas salary and profit sharing in the Dominican Republic: the thirteenth month and the 10% profit bonus, Contract suspension and workforce reductions in the Dominican Republic: the tools short of severance, Domestic workers in the Dominican Republic: Convention 189, the 2022 resolution and the RD$13,000 minimum, Employing people in the Dominican Republic: what a new employer must do and what a worker really costs, Employment contracts in the Dominican Republic: indefinite by default, narrow exceptions and no formal trial period, Foreign workers in the Dominican Republic: the 80% rule, contract registration and migration fines, Labor inspections, claims and penalties in the Dominican Republic: short deadlines, fast courts and fines in minimum salaries, Labor reform tracker for the Dominican Republic: where the Código de Trabajo bill stands, Leave and family protections in the Dominican Republic: maternity, paternity, sick pay and dismissal shields, Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables, Outsourcing and intermediaries in the Dominican Republic: when the client answers for the contractor's staff, Termination and severance in the Dominican Republic: desahucio, cesantía, dismissal for cause and resignation, Business transfers and employer groups in the Dominican Republic: what a buyer inherits, Unions, collective bargaining and strikes in the Dominican Republic, Vacation and public holidays in the Dominican Republic: 14 or 18 days and the Monday rule, Wages, tips and deductions in the Dominican Republic: how pay must be paid and what can come out of it, Working hours and overtime in the Dominican Republic: the 44 hour week, premiums and monthly reports, Workplace safety and harassment in the Dominican Republic: committees, first aid and the new Penal Code
Código Tributario, Title I, DGIITax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026, Tax audits and disputes in the Dominican Republic: three year limit, 20 day appeal, tribunal and prompt payment, Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed
Código Tributario, Title II, DGIIAnnual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years, Branch of a foreign company in the Dominican Republic: registering in the Registro Mercantil, the RNC and the 10% tax on remittances to head office, Foreign currency in Dominican tax and accounts: year end exchange differences and the DGII closing rates, Dividends out of the Dominican Republic: no prior approval, 10% withholding and a US$100 example, Export proceeds and import payments in the Dominican Republic: no surrender rule, and the old free zone text to watch, Foreign loans into the Dominican Republic: no approval, a statistical report and the tax limits that matter, Hedging the peso: forwards, swaps and who may write them in the Dominican Republic, Investing abroad from the Dominican Republic: no exchange limit, but tax on foreign income and reporting, Income tax advance payments in the Dominican Republic: monthly today, new tiers from 2027, Capital gains in the Dominican Republic: 10% on real estate for individuals, 27% for companies and offshore share sales, Corporate income tax in the Dominican Republic: 27%, the temporary 30% rate, returns and foreign income, Deductions and depreciation in the Dominican Republic: 5%, 25% and 15% categories and the coming accelerated regime, Dividend withholding in the Dominican Republic: 10% final, the dividend account and a US$100 example, Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026, Free zone taxation in the Dominican Republic: exempt exports, 3.5% on local sales and 5% for commercial zones, Interest paid abroad from the Dominican Republic: 10% withholding and the deduction limit most people miss, Tax losses in the Dominican Republic: five years, 20% a year and profit caps in years four and five, Payroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax, Permanent establishments and branches in the Dominican Republic: when a foreign company is taxed and how, Personal income tax in the Dominican Republic: 2026 scale, the 2027 scale and foreign income, Royalties, software licences, online advertising and data storage paid abroad: the 15% rate since 1 July 2026, Simplified tax regime (RST) in the Dominican Republic: new limits pending regulation, Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed, Thin capitalization in the Dominican Republic: the 3 to 1 interest limit and three year carryforward, Transfer pricing in the Dominican Republic: arm's length rule, DIOR, local and master files and penalties, Withholding on other payments abroad: 27% on gross, presumed income rules and technical assistance
Código Tributario, Title III, DGIICustoms duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules, Free zone taxation in the Dominican Republic: exempt exports, 3.5% on local sales and 5% for commercial zones, Simplified tax regime (RST) in the Dominican Republic: new limits pending regulation, Dominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027, ITBIS, the Dominican value added tax: 18%, 16% on listed goods, zero rated exports and monthly filing
Código Tributario, Title IV, DGIITax on checks and electronic transfers in the Dominican Republic: 0.2% since 3 July 2026, Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels
Código Tributario, Title V, DGIIAsset tax in the Dominican Republic: 1% of taxable assets, credited against income tax, Annual property tax in the Dominican Republic (IPI): 1% above RD$10,695,494 in 2026, Dominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027
Decreto 214-04, DGII copyCapital in and out of the Dominican Republic: contributions, repatriation and treaty protection for transfers, Dividends out of the Dominican Republic: no prior approval, 10% withholding and a US$100 example, Registering foreign investment in the Dominican Republic: ProDominicana certificate, free of charge in 15 working days, Foreign loans into the Dominican Republic: no approval, a statistical report and the tax limits that matter, FX and capital controls in the Dominican Republic: free convertibility, no prior approval and what still gets reported
Decreto 363-16, CONADISDisability hiring quota in the Dominican Republic: the 2% rule for private employers
Decreto 522-06, 2014 Ministry editionWorkplace safety and harassment in the Dominican Republic: committees, first aid and the new Penal Code
Decreto 78-14, scanned copyTransfer pricing in the Dominican Republic: arm's length rule, DIOR, local and master files and penalties
DGII consultation on the Canada treatyTax treaties of the Dominican Republic: Canada and Spain only, with rate table and how to claim relief
DGII gift tax pageInheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions
DGII Guide 17 on IPIAnnual property tax in the Dominican Republic (IPI): 1% above RD$10,695,494 in 2026, Dominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027
DGII income tax and asset tax pageAsset tax in the Dominican Republic: 1% of taxable assets, credited against income tax, Corporate income tax in the Dominican Republic: 27%, the temporary 30% rate, returns and foreign income, Dividend withholding in the Dominican Republic: 10% final, the dividend account and a US$100 example, Personal income tax in the Dominican Republic: 2026 scale, the 2027 scale and foreign income, Dominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027
DGII inheritance tax pageInheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions
DGII ITBIS pageTax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026, Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed, ITBIS, the Dominican value added tax: 18%, 16% on listed goods, zero rated exports and monthly filing
DGII notice 02-26Free zone taxation in the Dominican Republic: exempt exports, 3.5% on local sales and 5% for commercial zones, Local and smaller business taxes in the Dominican Republic: waste contribution, vehicles, municipal charges and exit fee
DGII notice 06-26Electronic invoicing in the Dominican Republic: e-CF only from 1 November 2026 for large and medium taxpayers
DGII notice 11-26, forums on software, amnesty and depreciationDeductions and depreciation in the Dominican Republic: 5%, 25% and 15% categories and the coming accelerated regime, Royalties, software licences, online advertising and data storage paid abroad: the 15% rate since 1 July 2026
DGII notice 15-26Personal income tax in the Dominican Republic: 2026 scale, the 2027 scale and foreign income
DGII notice 17-26Electronic invoicing in the Dominican Republic: e-CF only from 1 November 2026 for large and medium taxpayers, Dominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027
DGII notice 33-17 on form changesBeneficial ownership in the Dominican Republic: the 20% test, Annex D at the RNC, IR-2 annexes and the end of bearer shares
DGII notice on the Ley 30-26 implementation calendar, 26 June 2026Annual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years, Choosing an entity in the Dominican Republic: S.R.L., S.A.S., S.A., E.I.R.L. or branch, compared on capital, owners, governance and cost, Company setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC, Sociedad de responsabilidad limitada (S.R.L.) in the Dominican Republic: two to 50 partners, no minimum capital since 2019, quotas paid in full at formation and a three quarters vote for outside transfers, Income tax advance payments in the Dominican Republic: monthly today, new tiers from 2027, Tax on checks and electronic transfers in the Dominican Republic: 0.2% since 3 July 2026, Capital gains in the Dominican Republic: 10% on real estate for individuals, 27% for companies and offshore share sales, Corporate income tax in the Dominican Republic: 27%, the temporary 30% rate, returns and foreign income, Deductions and depreciation in the Dominican Republic: 5%, 25% and 15% categories and the coming accelerated regime, Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026, Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions, Tax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026, Personal income tax in the Dominican Republic: 2026 scale, the 2027 scale and foreign income, Real estate transfer and registration taxes in the Dominican Republic: 3% transfer tax and the end of the 2% tax, Royalties, software licences, online advertising and data storage paid abroad: the 15% rate since 1 July 2026, Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels, Simplified tax regime (RST) in the Dominican Republic: new limits pending regulation, Dominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027, Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed
DGII Resolución DDG-AR1-2025-00005Foreign currency in Dominican tax and accounts: year end exchange differences and the DGII closing rates
DGII Resolución DDG-AR1-2026-00001Foreign currency in Dominican tax and accounts: year end exchange differences and the DGII closing rates
DGII Resolución DDG-AR1-2026-00003Foreign currency in Dominican tax and accounts: year end exchange differences and the DGII closing rates
DGII Resolución DDG-AR1-2026-00006Foreign currency in Dominican tax and accounts: year end exchange differences and the DGII closing rates
DGII selective tax pageTax on checks and electronic transfers in the Dominican Republic: 0.2% since 3 July 2026, Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels
DGII study of the tax systemLocal and smaller business taxes in the Dominican Republic: waste contribution, vehicles, municipal charges and exit fee
DGII technical consultation of 19 May 2025Digital services tax treatment in the Dominican Republic: 15% withholding, no ITBIS collection on foreign platforms
DGII technical consultation on cryptocurrencies, 10 October 2023Contracts and prices in foreign currency in the Dominican Republic: valid, payable as agreed, but the peso stays legal tender
DGII transfer pricing brochureTransfer pricing in the Dominican Republic: arm's length rule, DIOR, local and master files and penalties
DGII transfer pricing pageTransfer pricing in the Dominican Republic: arm's length rule, DIOR, local and master files and penalties
DGII, Beneficiario FinalBeneficial ownership in the Dominican Republic: the 20% test, Annex D at the RNC, IR-2 annexes and the end of bearer shares, Empresa individual de responsabilidad limitada (E.I.R.L.) in the Dominican Republic: one natural person, a separate estate and no minimum capital in the law
DGII, compliance guide for new taxpayers, December 2025Annual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years
DGII, steps to register a legal entity, June 2026Company setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC
Diario Libre, 20 May 2026 (press)Labor reform tracker for the Dominican Republic: where the Código de Trabajo bill stands
Diario Libre, 26 October 2026 (press)Labor reform tracker for the Dominican Republic: where the Código de Trabajo bill stands
Draft regulation for Ley 30-26, Consultoría Jurídica del Poder Ejecutivo (not in force)Income tax advance payments in the Dominican Republic: monthly today, new tiers from 2027, Capital gains in the Dominican Republic: 10% on real estate for individuals, 27% for companies and offshore share sales, Deductions and depreciation in the Dominican Republic: 5%, 25% and 15% categories and the coming accelerated regime, Digital services tax treatment in the Dominican Republic: 15% withholding, no ITBIS collection on foreign platforms, Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026, Electronic invoicing in the Dominican Republic: e-CF only from 1 November 2026 for large and medium taxpayers, Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions, Royalties, software licences, online advertising and data storage paid abroad: the 15% rate since 1 July 2026, Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels, Tax audits and disputes in the Dominican Republic: three year limit, 20 day appeal, tribunal and prompt payment, Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity, Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed, Withholding on other payments abroad: 27% on gross, presumed income rules and technical assistance
Formalízate portal, MICMCompany setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC
Hoy, 9 June 2026 (press)Labor reform tracker for the Dominican Republic: where the Código de Trabajo bill stands
IMF Country Report 25/305, 2025 Article IVFX and capital controls in the Dominican Republic: free convertibility, no prior approval and what still gets reported, The Dominican FX market and exchange rate: how the reference rate works and where the peso stands
Ley 116-80, INFOTEPApprentices, minors and internships in the Dominican Republic, Christmas salary and profit sharing in the Dominican Republic: the thirteenth month and the 10% profit bonus, Employing people in the Dominican Republic: what a new employer must do and what a worker really costs, Payroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax
Ley 12-21Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity
Ley 13-20, SIPEN copySocial security in the Dominican Republic: TSS contributions, caps, fines and pension portability
Ley 146-00, Aduanas copyCustoms duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules
Ley 155-17 against money laundering, Superintendencia de Bancos copyBeneficial ownership in the Dominican Republic: the 20% test, Annex D at the RNC, IR-2 annexes and the end of bearer shares, Branch of a foreign company in the Dominican Republic: registering in the Registro Mercantil, the RNC and the 10% tax on remittances to head office, Sociedad anónima (S.A.) in the Dominican Republic: RD$30 million authorized capital, 10% paid in, a board of three and a mandatory comisario de cuentas
Ley 155-17, Superintendencia de Bancos copyCapital in and out of the Dominican Republic: contributions, repatriation and treaty protection for transfers, Cash in the Dominican Republic: US$10,000 at the border, US$15,000 reporting and banned cash payments, Foreign currency accounts and bank credit in the Dominican Republic: dollar deposits, the 25% cap and new risk weights, Contracts and prices in foreign currency in the Dominican Republic: valid, payable as agreed, but the peso stays legal tender, Investing abroad from the Dominican Republic: no exchange limit, but tax on foreign income and reporting
Ley 16-95, DGII copyCapital in and out of the Dominican Republic: contributions, repatriation and treaty protection for transfers, Dividends out of the Dominican Republic: no prior approval, 10% withholding and a US$100 example, Registering foreign investment in the Dominican Republic: ProDominicana certificate, free of charge in 15 working days, FX and capital controls in the Dominican Republic: free convertibility, no prior approval and what still gets reported, FX penalties in the Dominican Republic: who enforces, fines up to RD$10 million and the reporting offences
Ley 171-07Personal income tax in the Dominican Republic: 2026 scale, the 2027 scale and foreign income, Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity
Ley 173-07 de Eficiencia Recaudatoria, DGIIPartnerships and participation companies in the Dominican Republic: nombre colectivo, comandita and the accidental company for joint projects, Company setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC, Sociedad anónima (S.A.) in the Dominican Republic: RD$30 million authorized capital, 10% paid in, a board of three and a mandatory comisario de cuentas, Sociedad anónima simplificada (S.A.S.) in the Dominican Republic: RD$3 million authorized capital, free internal structure, share classes and no public offering, Sociedad de responsabilidad limitada (S.R.L.) in the Dominican Republic: two to 50 partners, no minimum capital since 2019, quotas paid in full at formation and a three quarters vote for outside transfers, Real estate transfer and registration taxes in the Dominican Republic: 3% transfer tax and the end of the 2% tax
Ley 183-02 Monetaria y Financiera, Superintendencia de Bancos copyLicensing an exchange agent or remittance business in the Dominican Republic: capital, approval and ongoing costs, Export proceeds and import payments in the Dominican Republic: no surrender rule, and the old free zone text to watch, Foreign currency accounts and bank credit in the Dominican Republic: dollar deposits, the 25% cap and new risk weights, Contracts and prices in foreign currency in the Dominican Republic: valid, payable as agreed, but the peso stays legal tender, Foreign loans into the Dominican Republic: no approval, a statistical report and the tax limits that matter, FX and capital controls in the Dominican Republic: free convertibility, no prior approval and what still gets reported, Hedging the peso: forwards, swaps and who may write them in the Dominican Republic, The Dominican FX market and exchange rate: how the reference rate works and where the peso stands, FX penalties in the Dominican Republic: who enforces, fines up to RD$10 million and the reporting offences, Investing abroad from the Dominican Republic: no exchange limit, but tax on foreign income and reporting
Ley 187-07, Consultoría JurídicaTermination and severance in the Dominican Republic: desahucio, cesantía, dismissal for cause and resignation
Ley 195-13Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity
Ley 2-23, MICM copyLabor inspections, claims and penalties in the Dominican Republic: short deadlines, fast courts and fines in minimum salaries
Ley 253-12 of 9 November 2012, DGII copyAsset tax in the Dominican Republic: 1% of taxable assets, credited against income tax, Customs duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules, Free zone taxation in the Dominican Republic: exempt exports, 3.5% on local sales and 5% for commercial zones, Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions, Local and smaller business taxes in the Dominican Republic: waste contribution, vehicles, municipal charges and exit fee, Annual property tax in the Dominican Republic (IPI): 1% above RD$10,695,494 in 2026, Real estate transfer and registration taxes in the Dominican Republic: 3% transfer tax and the end of the 2% tax, Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels, Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity, Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed, ITBIS, the Dominican value added tax: 18%, 16% on listed goods, zero rated exports and monthly filing
Ley 2569, DGII copyInheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions
Ley 285-04, official copy on Autoridad PortuariaForeign workers in the Dominican Republic: the 80% rule, contract registration and migration fines
Ley 288-04Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions, Real estate transfer and registration taxes in the Dominican Republic: 3% transfer tax and the end of the 2% tax
Ley 3-02 on the Registro Mercantil, MICM copyAnnual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years, Company setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC
Ley 30-26 of 18 June 2026, DGIIAnnual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years, Branch of a foreign company in the Dominican Republic: registering in the Registro Mercantil, the RNC and the 10% tax on remittances to head office, Choosing an entity in the Dominican Republic: S.R.L., S.A.S., S.A., E.I.R.L. or branch, compared on capital, owners, governance and cost, Empresa individual de responsabilidad limitada (E.I.R.L.) in the Dominican Republic: one natural person, a separate estate and no minimum capital in the law, Partnerships and participation companies in the Dominican Republic: nombre colectivo, comandita and the accidental company for joint projects, Company setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC, Sociedad anónima (S.A.) in the Dominican Republic: RD$30 million authorized capital, 10% paid in, a board of three and a mandatory comisario de cuentas, Sociedad anónima simplificada (S.A.S.) in the Dominican Republic: RD$3 million authorized capital, free internal structure, share classes and no public offering, Sociedad de responsabilidad limitada (S.R.L.) in the Dominican Republic: two to 50 partners, no minimum capital since 2019, quotas paid in full at formation and a three quarters vote for outside transfers, Foreign currency in Dominican tax and accounts: year end exchange differences and the DGII closing rates, Dividends out of the Dominican Republic: no prior approval, 10% withholding and a US$100 example, Investing abroad from the Dominican Republic: no exchange limit, but tax on foreign income and reporting, Christmas salary and profit sharing in the Dominican Republic: the thirteenth month and the 10% profit bonus, Income tax advance payments in the Dominican Republic: monthly today, new tiers from 2027, Asset tax in the Dominican Republic: 1% of taxable assets, credited against income tax, Tax on checks and electronic transfers in the Dominican Republic: 0.2% since 3 July 2026, Capital gains in the Dominican Republic: 10% on real estate for individuals, 27% for companies and offshore share sales, Corporate income tax in the Dominican Republic: 27%, the temporary 30% rate, returns and foreign income, Customs duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules, Deductions and depreciation in the Dominican Republic: 5%, 25% and 15% categories and the coming accelerated regime, Digital services tax treatment in the Dominican Republic: 15% withholding, no ITBIS collection on foreign platforms, Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026, Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions, Local and smaller business taxes in the Dominican Republic: waste contribution, vehicles, municipal charges and exit fee, Payroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax, Tax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026, Personal income tax in the Dominican Republic: 2026 scale, the 2027 scale and foreign income, Real estate transfer and registration taxes in the Dominican Republic: 3% transfer tax and the end of the 2% tax, Royalties, software licences, online advertising and data storage paid abroad: the 15% rate since 1 July 2026, Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels, Simplified tax regime (RST) in the Dominican Republic: new limits pending regulation, Tax audits and disputes in the Dominican Republic: three year limit, 20 day appeal, tribunal and prompt payment, Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity, Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed, ITBIS, the Dominican value added tax: 18%, 16% on listed goods, zero rated exports and monthly filing, Withholding on other payments abroad: 27% on gross, presumed income rules and technical assistance
Ley 392-07Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity
Ley 44-26, Consultoría JurídicaWorkplace safety and harassment in the Dominican Republic: committees, first aid and the new Penal Code
Ley 479-08 as amended by Ley 31-11, DGII annotated copyAnnual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years, Branch of a foreign company in the Dominican Republic: registering in the Registro Mercantil, the RNC and the 10% tax on remittances to head office, Choosing an entity in the Dominican Republic: S.R.L., S.A.S., S.A., E.I.R.L. or branch, compared on capital, owners, governance and cost, Empresa individual de responsabilidad limitada (E.I.R.L.) in the Dominican Republic: one natural person, a separate estate and no minimum capital in the law, Partnerships and participation companies in the Dominican Republic: nombre colectivo, comandita and the accidental company for joint projects, Company setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC, Sociedad anónima (S.A.) in the Dominican Republic: RD$30 million authorized capital, 10% paid in, a board of three and a mandatory comisario de cuentas, Sociedad anónima simplificada (S.A.S.) in the Dominican Republic: RD$3 million authorized capital, free internal structure, share classes and no public offering, Sociedad de responsabilidad limitada (S.R.L.) in the Dominican Republic: two to 50 partners, no minimum capital since 2019, quotas paid in full at formation and a three quarters vote for outside transfers, Transformation, mergers and spin offs of Dominican companies: keeping the legal person, creditor rights and the Registro Mercantil
Ley 480-08Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity
Ley 5-13, CONADISDisability hiring quota in the Dominican Republic: the 2% rule for private employers
Ley 557-05, asset tax, DGIIAnnual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years, Real estate transfer and registration taxes in the Dominican Republic: 3% transfer tax and the end of the 2% tax
Ley 56-07Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity
Ley 57-07Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity
Ley 68-19 amending art. 91 of Ley 479-08Choosing an entity in the Dominican Republic: S.R.L., S.A.S., S.A., E.I.R.L. or branch, compared on capital, owners, governance and cost, Sociedad de responsabilidad limitada (S.R.L.) in the Dominican Republic: two to 50 partners, no minimum capital since 2019, quotas paid in full at formation and a three quarters vote for outside transfers
Ley 74-25, Contraloría copyWorkplace safety and harassment in the Dominican Republic: committees, first aid and the new Penal Code
Ley 8-90, DGII copyExport proceeds and import payments in the Dominican Republic: no surrender rule, and the old free zone text to watch, Foreign loans into the Dominican Republic: no approval, a statistical report and the tax limits that matter, Free zone taxation in the Dominican Republic: exempt exports, 3.5% on local sales and 5% for commercial zones, Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity
Ley 87-01 as amended, CNSSEmploying people in the Dominican Republic: what a new employer must do and what a worker really costs, Leave and family protections in the Dominican Republic: maternity, paternity, sick pay and dismissal shields, Outsourcing and intermediaries in the Dominican Republic: when the client answers for the contractor's staff, Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability, Business transfers and employer groups in the Dominican Republic: what a buyer inherits, Workplace safety and harassment in the Dominican Republic: committees, first aid and the new Penal Code, Payroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax
Ley 98-03, FAOLEX copy of the gazette textCapital in and out of the Dominican Republic: contributions, repatriation and treaty protection for transfers, Dividends out of the Dominican Republic: no prior approval, 10% withholding and a US$100 example, Registering foreign investment in the Dominican Republic: ProDominicana certificate, free of charge in 15 working days, FX and capital controls in the Dominican Republic: free convertibility, no prior approval and what still gets reported, FX penalties in the Dominican Republic: who enforces, fines up to RD$10 million and the reporting offences
Ministerio de Trabajo, company registration sheetEmploying people in the Dominican Republic: what a new employer must do and what a worker really costs
Ministerio de Trabajo, list of wage resolutionsMinimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables
Ministerio de Trabajo, work visa certificatesForeign workers in the Dominican Republic: the 80% rule, contract registration and migration fines
Ministry of Labor 2026 holiday notice, PresidenciaVacation and public holidays in the Dominican Republic: 14 or 18 days and the Monday rule
Ministry press note on Resolución 27-2020Remote work in the Dominican Republic: the 2020 telework resolutions
Norma General 02-05Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026
Norma General 02-2026Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026, Electronic invoicing in the Dominican Republic: e-CF only from 1 November 2026 for large and medium taxpayers
Norma General 04-2026, amnestyTax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026, Dominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027, Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed
Norma General 05-2023, treatiesTax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed, Tax treaties of the Dominican Republic: Canada and Spain only, with rate table and how to claim relief
Norma General 11-2022Tax treaties of the Dominican Republic: Canada and Spain only, with rate table and how to claim relief
ONAPI, distinctive signs service guide, July 2025Company setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC
ONAPI, trade name registrationCompany setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC
Presidencia notice on employer regularizationForeign workers in the Dominican Republic: the 80% rule, contract registration and migration fines
Presidencia notice on the Ibero American conventionSocial security in the Dominican Republic: TSS contributions, caps, fines and pension portability
Presidencia notice on the new occupational risk regulationPayroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax
Presidency note on Decreto 107-25Digital services tax treatment in the Dominican Republic: 15% withholding, no ITBIS collection on foreign platforms
ProDominicana investment guideRegistering foreign investment in the Dominican Republic: ProDominicana certificate, free of charge in 15 working days
ProDominicana Memoria Institucional 2025Registering foreign investment in the Dominican Republic: ProDominicana certificate, free of charge in 15 working days
Reglamento 139-98, DGIIForeign currency in Dominican tax and accounts: year end exchange differences and the DGII closing rates, Export proceeds and import payments in the Dominican Republic: no surrender rule, and the old free zone text to watch, Investing abroad from the Dominican Republic: no exchange limit, but tax on foreign income and reporting, Corporate income tax in the Dominican Republic: 27%, the temporary 30% rate, returns and foreign income, Dividend withholding in the Dominican Republic: 10% final, the dividend account and a US$100 example, Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026, Interest paid abroad from the Dominican Republic: 10% withholding and the deduction limit most people miss, Dominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027
Reglamento Cambiario, Primera Resolución de la Junta Monetaria of 11 September 2025Cash in the Dominican Republic: US$10,000 at the border, US$15,000 reporting and banned cash payments, Licensing an exchange agent or remittance business in the Dominican Republic: capital, approval and ongoing costs, Export proceeds and import payments in the Dominican Republic: no surrender rule, and the old free zone text to watch, Foreign currency accounts and bank credit in the Dominican Republic: dollar deposits, the 25% cap and new risk weights, Contracts and prices in foreign currency in the Dominican Republic: valid, payable as agreed, but the peso stays legal tender, Foreign loans into the Dominican Republic: no approval, a statistical report and the tax limits that matter, FX and capital controls in the Dominican Republic: free convertibility, no prior approval and what still gets reported, Hedging the peso: forwards, swaps and who may write them in the Dominican Republic, The Dominican FX market and exchange rate: how the reference rate works and where the peso stands, FX penalties in the Dominican Republic: who enforces, fines up to RD$10 million and the reporting offences, Investing abroad from the Dominican Republic: no exchange limit, but tax on foreign income and reporting
Resolución 01-2022, Ministerio de Trabajo form feesContract suspension and workforce reductions in the Dominican Republic: the tools short of severance, Employing people in the Dominican Republic: what a new employer must do and what a worker really costs, Working hours and overtime in the Dominican Republic: the 44 hour week, premiums and monthly reports
Resolución 09-26Workplace safety and harassment in the Dominican Republic: committees, first aid and the new Penal Code
Resolución 10-2023Apprentices, minors and internships in the Dominican Republic
Resolución 14-2022Domestic workers in the Dominican Republic: Convention 189, the 2022 resolution and the RD$13,000 minimum
Resolución 23-2020Remote work in the Dominican Republic: the 2020 telework resolutions
Resolución 25/2001Foreign workers in the Dominican Republic: the 80% rule, contract registration and migration fines
Resolución 27-2020Remote work in the Dominican Republic: the 2020 telework resolutions
Resolución 8-2023Apprentices, minors and internships in the Dominican Republic
Resolución CNS-01-2025Apprentices, minors and internships in the Dominican Republic, Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables
Resolución CNS-01-2026Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables
Resolución CNS-02-2025Domestic workers in the Dominican Republic: Convention 189, the 2022 resolution and the RD$13,000 minimum, Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables
Resolución CNS-03-2025Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables
Resolución CNS-03-2026Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables
Resolución CNS-04-2025Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables
Resolución CNS-04-2026Labor reform tracker for the Dominican Republic: where the Código de Trabajo bill stands, Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables
Resolución CNSS 551-08Domestic workers in the Dominican Republic: Convention 189, the 2022 resolution and the RD$13,000 minimum
Resolución JM 251127-04, Reglamento sobre Riesgo OperacionalLicensing an exchange agent or remittance business in the Dominican Republic: capital, approval and ongoing costs
Senate, second reading press releaseLabor reform tracker for the Dominican Republic: where the Código de Trabajo bill stands
Spain treaty, BOE-A-2014-6918Capital gains in the Dominican Republic: 10% on real estate for individuals, 27% for companies and offshore share sales, Dividend withholding in the Dominican Republic: 10% final, the dividend account and a US$100 example, Interest paid abroad from the Dominican Republic: 10% withholding and the deduction limit most people miss, Permanent establishments and branches in the Dominican Republic: when a foreign company is taxed and how, Royalties, software licences, online advertising and data storage paid abroad: the 15% rate since 1 July 2026, Tax treaties of the Dominican Republic: Canada and Spain only, with rate table and how to claim relief, Withholding on other payments abroad: 27% on gross, presumed income rules and technical assistance
Superintendencia de Bancos Carta Circular CCI-REG-202500007 on minimum capitalLicensing an exchange agent or remittance business in the Dominican Republic: capital, approval and ongoing costs
Superintendencia de Bancos, Reglamento Cambiario pageLicensing an exchange agent or remittance business in the Dominican Republic: capital, approval and ongoing costs, FX and capital controls in the Dominican Republic: free convertibility, no prior approval and what still gets reported, The Dominican FX market and exchange rate: how the reference rate works and where the peso stands
TSS caps noticeEmploying people in the Dominican Republic: what a new employer must do and what a worker really costs, Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables, Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability, Payroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax
TSS questions pageEmploying people in the Dominican Republic: what a new employer must do and what a worker really costs, Foreign workers in the Dominican Republic: the 80% rule, contract registration and migration fines, Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability, Wages, tips and deductions in the Dominican Republic: how pay must be paid and what can come out of it, Payroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax
USTR statement of 1 March 2007Capital in and out of the Dominican Republic: contributions, repatriation and treaty protection for transfers
Ventanilla Única de Inversión, foreign direct investment registration sheetRegistering foreign investment in the Dominican Republic: ProDominicana certificate, free of charge in 15 working days

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