| 2026-10-30 | Withholding on other payments abroad: 27% on gross, presumed income rules and technical assistance | New page: 27% on gross, presumed income rules and technical assistance. |
| 2026-10-30 | Withholding on other payments abroad: 27% on gross, presumed income rules and technical assistance | Ley 30-26 art. 20 restated the article. |
| 2026-10-30 | Withholding on other payments abroad: 27% on gross, presumed income rules and technical assistance | Ley 30-26 art. 18 replaced the earlier text, which referred to services provided from abroad or in the country. |
| 2026-10-30 | ITBIS, the Dominican value added tax: 18%, 16% on listed goods, zero rated exports and monthly filing | New page: 18%, 16% on listed goods, zero rated exports and monthly filing. |
| 2026-10-30 | ITBIS, the Dominican value added tax: 18%, 16% on listed goods, zero rated exports and monthly filing | Ley 30-26 art. 36 and art. 37 added listed tariff lines and also exempted those vehicles from duties. |
| 2026-10-30 | ITBIS, the Dominican value added tax: 18%, 16% on listed goods, zero rated exports and monthly filing | Ley 30-26 art. 38 and art. 39. |
| 2026-10-30 | ITBIS, the Dominican value added tax: 18%, 16% on listed goods, zero rated exports and monthly filing | New perception regime added by Ley 30-26 art. 34. |
| 2026-10-30 | Transfer pricing in the Dominican Republic: arm's length rule, DIOR, local and master files and penalties | New page: Arm's length rule, DIOR, local and master files and penalties. |
| 2026-10-30 | Thin capitalization in the Dominican Republic: the 3 to 1 interest limit and three year carryforward | New page: The 3 to 1 interest limit and three year carryforward. |
| 2026-10-30 | Tax treaties of the Dominican Republic: Canada and Spain only, with rate table and how to claim relief | New page: Canada and Spain only, with rate table and how to claim relief. |
| 2026-10-30 | Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed | New page: Who collects what, the main rates in 2026 and what Ley 30-26 changed. |
| 2026-10-30 | Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed | Ley 30-26 art. 15 restated the rate and added the temporary 30% rate. DGII dates it from fiscal year 2026, starting with closes at 30 June 2026. |
| 2026-10-30 | Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed | New rule added by Ley 30-26 art. 1. |
| 2026-10-30 | Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity | New page: Regimes, terms and the new rule of one regime per activity. |
| 2026-10-30 | Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity | New rule. |
| 2026-10-30 | Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity | Ley 30-26 art. 9 added the objection mechanism. |
| 2026-10-30 | Tax incentives in the Dominican Republic: regimes, terms and the new rule of one regime per activity | Replaced the earlier 20 year regime of Ley 28-01, which ended on 1 February 2021 according to the law. |
| 2026-10-30 | Dominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027 | New page: Monthly, yearly and one off dates in 2026 and 2027. |
| 2026-10-30 | Tax audits and disputes in the Dominican Republic: three year limit, 20 day appeal, tribunal and prompt payment | New page: Three year limit, 20 day appeal, tribunal and prompt payment. |
| 2026-10-30 | Tax audits and disputes in the Dominican Republic: three year limit, 20 day appeal, tribunal and prompt payment | Ley 30-26 art. 4 added failure to pay as a suspension ground. |
| 2026-10-30 | Tax audits and disputes in the Dominican Republic: three year limit, 20 day appeal, tribunal and prompt payment | Ley 30-26 art. 2. |
| 2026-10-30 | Tax audits and disputes in the Dominican Republic: three year limit, 20 day appeal, tribunal and prompt payment | New article, added by Ley 30-26 art. 3. |
| 2026-10-30 | Tax audits and disputes in the Dominican Republic: three year limit, 20 day appeal, tribunal and prompt payment | Replaced the earlier 60% and 70% payment scheme. |
| 2026-10-30 | Simplified tax regime (RST) in the Dominican Republic: new limits pending regulation | New page: New limits pending regulation. |
| 2026-10-30 | Simplified tax regime (RST) in the Dominican Republic: new limits pending regulation | Ley 30-26 art. 25 replaced art. 290. |
| 2026-10-30 | Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels | New page: Alcohol, tobacco, vapes, telecoms, insurance and fuels. |
| 2026-10-30 | Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels | Ley 30-26 art. 41 defined the base. DGII still notes a 30% list price uplift for distilleries on its page, so check the regulation. |
| 2026-10-30 | Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels | New tax added by Ley 30-26 art. 43 and art. 44. |
| 2026-10-30 | Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels | Ley 30-26 art. 42 moved the adjustment to a yearly basis. |
| 2026-10-30 | Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels | Ley 30-26 art. 48. |
| 2026-10-30 | Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels | New contribution. |
| 2026-10-30 | Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels | Refund rights added or restated by Ley 30-26. |
| 2026-10-30 | Royalties, software licences, online advertising and data storage paid abroad: the 15% rate since 1 July 2026 | New page: The 15% rate since 1 July 2026. |
| 2026-10-30 | Royalties, software licences, online advertising and data storage paid abroad: the 15% rate since 1 July 2026 | New article, in force 1 July 2026 under DGII notice 10-26. These payments previously fell under the general rate in art. 305. |
| 2026-10-30 | Royalties, software licences, online advertising and data storage paid abroad: the 15% rate since 1 July 2026 | New article, in force 1 July 2026 under DGII notice 10-26. |
| 2026-10-30 | Real estate transfer and registration taxes in the Dominican Republic: 3% transfer tax and the end of the 2% tax | New page: 3% transfer tax and the end of the 2% tax. |
| 2026-10-30 | Real estate transfer and registration taxes in the Dominican Republic: 3% transfer tax and the end of the 2% tax | New phase out; notice 10-26 shows fiscal years 2027 and 2028. |
| 2026-10-30 | Real estate transfer and registration taxes in the Dominican Republic: 3% transfer tax and the end of the 2% tax | Repeal from 2027. |
| 2026-10-30 | Annual property tax in the Dominican Republic (IPI): 1% above RD$10,695,494 in 2026 | New page: 1% above RD$10,695,494 in 2026. |
| 2026-10-30 | Personal income tax in the Dominican Republic: 2026 scale, the 2027 scale and foreign income | New page: 2026 scale, the 2027 scale and foreign income. |
| 2026-10-30 | Personal income tax in the Dominican Republic: 2026 scale, the 2027 scale and foreign income | Ley 30-26 art. 10 raised the bands and added the 27% tier. |
| 2026-10-30 | Personal income tax in the Dominican Republic: 2026 scale, the 2027 scale and foreign income | Applies from fiscal year 2026. A DGII norm on this is in consultation until 8 December 2026 (notice 15-26). |
| 2026-10-30 | Permanent establishments and branches in the Dominican Republic: when a foreign company is taxed and how | New page: When a foreign company is taxed and how. |
| 2026-10-30 | Tax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026 | New page: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026. |
| 2026-10-30 | Tax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026 | Ley 30-26 art. 5 and art. 7 replaced 10% for the first month and 4% after. In force 1 July 2026 per notice 10-26. |
| 2026-10-30 | Tax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026 | Ley 30-26 art. 6 replaced the prior formula. It also says interest is not a sanction. |
| 2026-10-30 | Tax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026 | Transitional amnesty. |
| 2026-10-30 | Tax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026 | Issued on 28 October 2026. Also covers debts on real estate and vehicle transfers, prior inheritance returns and surcharges on unpaid advances. |
| 2026-10-30 | Payroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax | New page: TSS rates, 2026 caps, INFOTEP and fringe benefit tax. |
| 2026-10-30 | Payroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax | Ley 204-97 amended by Ley 30-26 art. 33. |
| 2026-10-30 | Tax losses in the Dominican Republic: five years, 20% a year and profit caps in years four and five | New page: Five years, 20% a year and profit caps in years four and five. |
| 2026-10-30 | Local and smaller business taxes in the Dominican Republic: waste contribution, vehicles, municipal charges and exit fee | New page: Waste contribution, vehicles, municipal charges and exit fee. |
| 2026-10-30 | Local and smaller business taxes in the Dominican Republic: waste contribution, vehicles, municipal charges and exit fee | Ley 98-25 of 15 December 2025 raised the bands, as announced in DGII notice 02-26 of 20 January 2026. |
| 2026-10-30 | Local and smaller business taxes in the Dominican Republic: waste contribution, vehicles, municipal charges and exit fee | Raised from US$20, immediate under notice 10-26. |
| 2026-10-30 | Interest paid abroad from the Dominican Republic: 10% withholding and the deduction limit most people miss | New page: 10% withholding and the deduction limit most people miss. |
| 2026-10-30 | Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions | New page: 3% on estates, 27% on gifts and new exemptions. |
| 2026-10-30 | Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions | Raised the exemptions, immediate per notice 10-26. |
| 2026-10-30 | Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions | Replaced the old low limit. |
| 2026-10-30 | Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions | New paragraph. |
| 2026-10-30 | Free zone taxation in the Dominican Republic: exempt exports, 3.5% on local sales and 5% for commercial zones | New page: Exempt exports, 3.5% on local sales and 5% for commercial zones. |
| 2026-10-30 | Electronic invoicing in the Dominican Republic: e-CF only from 1 November 2026 for large and medium taxpayers | New page: E-CF only from 1 November 2026 for large and medium taxpayers. |
| 2026-10-30 | Electronic invoicing in the Dominican Republic: e-CF only from 1 November 2026 for large and medium taxpayers | Notice of 26 October 2026. |
| 2026-10-30 | Electronic invoicing in the Dominican Republic: e-CF only from 1 November 2026 for large and medium taxpayers | Six month extension announced on 6 May 2026. |
| 2026-10-30 | Electronic invoicing in the Dominican Republic: e-CF only from 1 November 2026 for large and medium taxpayers | New on 16 September 2026. |
| 2026-10-30 | Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026 | New page: New 15% rates on rent and services since 1 July 2026. |
| 2026-10-30 | Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026 | Ley 30-26 art. 17 replaced the prior 10% rates, in force 1 July 2026 under DGII notice 10-26. Rent withholding moved from a payment on account to a final payment, and the 10% on slot winnings rose to 15%. |
| 2026-10-30 | Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026 | Norma General 02-2026 removed this ITBIS withholding for authorized electronic issuers. |
| 2026-10-30 | Dividend withholding in the Dominican Republic: 10% final, the dividend account and a US$100 example | New page: 10% final, the dividend account and a US$100 example. |
| 2026-10-30 | Digital services tax treatment in the Dominican Republic: 15% withholding, no ITBIS collection on foreign platforms | New page: 15% withholding, no ITBIS collection on foreign platforms. |
| 2026-10-30 | Digital services tax treatment in the Dominican Republic: 15% withholding, no ITBIS collection on foreign platforms | New from 1 July 2026. |
| 2026-10-30 | Digital services tax treatment in the Dominican Republic: 15% withholding, no ITBIS collection on foreign platforms | Repealed before start. |
| 2026-10-30 | Deductions and depreciation in the Dominican Republic: 5%, 25% and 15% categories and the coming accelerated regime | New page: 5%, 25% and 15% categories and the coming accelerated regime. |
| 2026-10-30 | Deductions and depreciation in the Dominican Republic: 5%, 25% and 15% categories and the coming accelerated regime | Added by Ley 30-26 art. 24. Notice 10-26 ties its start to the general norm. DGII opened the draft list in notice 11-26, with comment until 15 September 2026. |
| 2026-10-30 | Customs duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules | New page: 0% to 20% tariff, ITBIS at the border and courier rules. |
| 2026-10-30 | Customs duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules | New with Ley 30-26 art. 34. |
| 2026-10-30 | Customs duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules | New exemption. |
| 2026-10-30 | Customs duties in the Dominican Republic: 0% to 20% tariff, ITBIS at the border and courier rules | Exemption removed. |
| 2026-10-30 | Corporate income tax in the Dominican Republic: 27%, the temporary 30% rate, returns and foreign income | New page: 27%, the temporary 30% rate, returns and foreign income. |
| 2026-10-30 | Corporate income tax in the Dominican Republic: 27%, the temporary 30% rate, returns and foreign income | New temporary rate. DGII notice 10-26 applies it to fiscal year 2026, starting with fiscal closes at 30 June 2026. |
| 2026-10-30 | Corporate income tax in the Dominican Republic: 27%, the temporary 30% rate, returns and foreign income | Ley 30-26 art. 12 added technical assistance services to taxable foreign source income. |
| 2026-10-30 | Capital gains in the Dominican Republic: 10% on real estate for individuals, 27% for companies and offshore share sales | New page: 10% on real estate for individuals, 27% for companies and offshore share sales. |
| 2026-10-30 | Capital gains in the Dominican Republic: 10% on real estate for individuals, 27% for companies and offshore share sales | New article added by Ley 30-26 art. 14, immediate under notice 10-26. |
| 2026-10-30 | Capital gains in the Dominican Republic: 10% on real estate for individuals, 27% for companies and offshore share sales | Ley 30-26 art. 16 replaced the earlier RD$500,000 exemption. |
| 2026-10-30 | Capital gains in the Dominican Republic: 10% on real estate for individuals, 27% for companies and offshore share sales | Ley 30-26 art. 19 added digital goods and crypto assets. |
| 2026-10-30 | Tax on checks and electronic transfers in the Dominican Republic: 0.2% since 3 July 2026 | New page: 0.2% since 3 July 2026. |
| 2026-10-30 | Tax on checks and electronic transfers in the Dominican Republic: 0.2% since 3 July 2026 | Ley 30-26 art. 40 raised the rate from 1.5 to 2.0 per thousand, in force 3 July 2026 under DGII notice 10-26. |
| 2026-10-30 | Tax on checks and electronic transfers in the Dominican Republic: 0.2% since 3 July 2026 | Ley 30-26 added the exclusion for transfers between accounts of the same person. |
| 2026-10-30 | Asset tax in the Dominican Republic: 1% of taxable assets, credited against income tax | New page: 1% of taxable assets, credited against income tax. |
| 2026-10-30 | Asset tax in the Dominican Republic: 1% of taxable assets, credited against income tax | Ley 30-26 art. 32 added the agricultural exemption. |
| 2026-10-30 | Income tax advance payments in the Dominican Republic: monthly today, new tiers from 2027 | New page: Monthly today, new tiers from 2027. |
| 2026-10-30 | Income tax advance payments in the Dominican Republic: monthly today, new tiers from 2027 | Ley 30-26 art. 23 replaced art. 314, effective fiscal year 2027 under its paragraph IX. |
| 2026-10-30 | Income tax advance payments in the Dominican Republic: monthly today, new tiers from 2027 | New tiers from fiscal year 2027. |
| 2026-10-30 | Income tax advance payments in the Dominican Republic: monthly today, new tiers from 2027 | Replaces the earlier test of a significant reduction, which depended on force majeure or extraordinary causes. |
| 2026-10-30 | Workplace safety and harassment in the Dominican Republic: committees, first aid and the new Penal Code | New page: Committee at 15 workers, Resolución 09-26 first aid and Ley 74-25 harassment offenses. |
| 2026-10-30 | Workplace safety and harassment in the Dominican Republic: committees, first aid and the new Penal Code | New in 2026. Six months to comply from publication on the Ministry's portal. |
| 2026-10-30 | Workplace safety and harassment in the Dominican Republic: committees, first aid and the new Penal Code | Ley 44-26 changed the aggravated term from two to three years to two to five years before the code came into force. |
| 2026-10-30 | Working hours and overtime in the Dominican Republic: the 44 hour week, premiums and monthly reports | New page: 44 hour week, 35% and 100% premiums, night 15% and monthly overtime report. |
| 2026-10-30 | Wages, tips and deductions in the Dominican Republic: how pay must be paid and what can come out of it | New page: Pay timing, closed list of deductions, 10% tip and salary divisors. |
| 2026-10-30 | Vacation and public holidays in the Dominican Republic: 14 or 18 days and the Monday rule | New page: 14 and 18 days, unused pay and the 2026 Ministry holiday calendar. |
| 2026-10-30 | Vacation and public holidays in the Dominican Republic: 14 or 18 days and the Monday rule | Text from Ley 97-97 of 1997. |
| 2026-10-30 | Unions, collective bargaining and strikes in the Dominican Republic | New page: Twenty member minimum, protected workers, majority bargaining and strike conditions. |
| 2026-10-30 | Business transfers and employer groups in the Dominican Republic: what a buyer inherits | New page: Buyer liability under arts. 63 and 64, 72 hour notice and art. 96 fraud presumption. |
| 2026-10-30 | Termination and severance in the Dominican Republic: desahucio, cesantía, dismissal for cause and resignation | New page: Notice, cesantía, art. 86 penalty, 19 dismissal grounds and six month back pay cap. |
| 2026-10-30 | Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability | New page: Rates, 2026 caps, Ley 13-20 surcharge, NCF suspension, per worker fines and the Ibero American convention. |
| 2026-10-30 | Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability | Caps rose on 1 February 2026 with the last step of the Resolución CNS-01-2025 wage rise. |
| 2026-10-30 | Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability | Ley 13-20 replaced the 5% cumulative monthly charge, which the CNSS compilation still prints in art. 115. |
| 2026-10-30 | Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability | Added by Ley 13-20. |
| 2026-10-30 | Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability | Added by Ley 13-20 of 7 February 2020. |
| 2026-10-30 | Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability | Added by Ley 13-20 of 7 February 2020. |
| 2026-10-30 | Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability | Added by Ley 13-20 of 7 February 2020. |
| 2026-10-30 | Remote work in the Dominican Republic: the 2020 telework resolutions | New page: Resolutions 23-2020 and 27-2020: written addendum, SIRLA, disconnection and camera ban. |
| 2026-10-30 | Remote work in the Dominican Republic: the 2020 telework resolutions | Resolución 27-2020 replaced Paragraphs II and III of Third and moved the deadline for existing agreements to 12 February 2021. |
| 2026-10-30 | Outsourcing and intermediaries in the Dominican Republic: when the client answers for the contractor's staff | New page: Art. 12 joint liability, art. 14 hold back and Resolución 41-2004 agencies. |
| 2026-10-30 | Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables | New page: All 2026 tariffs by size and sector, including RD$29,988 top general rate and free zones. |
| 2026-10-30 | Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables | Replaced Resolución 1/2023. Final step took effect 1 February 2026. |
| 2026-10-30 | Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables | Stepped up from RD$18,781 on 1 June 2026. |
| 2026-10-30 | Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables | Second step took effect on 1 June 2026. |
| 2026-10-30 | Minimum wage in the Dominican Republic: four company sizes, sector tariffs and the 2026 tables | New tariff with a second step on 1 June 2027. |
| 2026-10-30 | Leave and family protections in the Dominican Republic: maternity, paternity, sick pay and dismissal shields | New page: 14 week subsidy against 12 weeks in the code, family leave, sick pay and dismissal shields. |
| 2026-10-30 | Leave and family protections in the Dominican Republic: maternity, paternity, sick pay and dismissal shields | The CNSS compilation notes the change from three months to 14 weeks under ILO Convention 183, approved by Resolución 211-14, and CNSS Resolución 418-02 of 30 March 2017. |
| 2026-10-30 | Labor reform tracker for the Dominican Republic: where the Código de Trabajo bill stands | New page: Bill lapsed, reintroduced and withdrawn, with none pending as of 26 October 2026. |
| 2026-10-30 | Labor reform tracker for the Dominican Republic: where the Código de Trabajo bill stands | First reading only. No part became law. |
| 2026-10-30 | Labor reform tracker for the Dominican Republic: where the Código de Trabajo bill stands | Status at last check: no bill pending. |
| 2026-10-30 | Labor inspections, claims and penalties in the Dominican Republic: short deadlines, fast courts and fines in minimum salaries | New page: Inspections, one to three month limits, fines and Ley 2-23 cassation term of 20 working days. |
| 2026-10-30 | Labor inspections, claims and penalties in the Dominican Republic: short deadlines, fast courts and fines in minimum salaries | Ley 2-23 replaced arts. 640 and 641 of the code. |
| 2026-10-30 | Foreign workers in the Dominican Republic: the 80% rule, contract registration and migration fines | New page: 80% tests, Ministry certificates, Resolución 25/2001 and Ley 285-04 art. 132 fines. |
| 2026-10-30 | Employment contracts in the Dominican Republic: indefinite by default, narrow exceptions and no formal trial period | New page: Indefinite default, listed exceptions, four originals and the three month threshold. |
| 2026-10-30 | Employing people in the Dominican Republic: what a new employer must do and what a worker really costs | New page: SIRLA and TSS registration, monthly filings and a 25% loaded cost example. |
| 2026-10-30 | Domestic workers in the Dominican Republic: Convention 189, the 2022 resolution and the RD$13,000 minimum | New page: Resolución 14-2022, RD$13,000 minimum and CNSS 551-08 pilot plan. |
| 2026-10-30 | Domestic workers in the Dominican Republic: Convention 189, the 2022 resolution and the RD$13,000 minimum | Added limits that the code's art. 261 did not have. |
| 2026-10-30 | Domestic workers in the Dominican Republic: Convention 189, the 2022 resolution and the RD$13,000 minimum | Replaced Resolución 11-2022. |
| 2026-10-30 | Disability hiring quota in the Dominican Republic: the 2% rule for private employers | New page: 2% quota from 25 employees, round up rule and 5 to 20 salary penalty. |
| 2026-10-30 | Contract suspension and workforce reductions in the Dominican Republic: the tools short of severance | New page: 90 day economic suspension, DGT forms and the art. 141 reduction order. |
| 2026-10-30 | Christmas salary and profit sharing in the Dominican Republic: the thirteenth month and the 10% profit bonus | New page: One twelfth by 20 December, Ley 30-26 exemption and the 10% profit share with caps. |
| 2026-10-30 | Christmas salary and profit sharing in the Dominican Republic: the thirteenth month and the 10% profit bonus | Ley 30-26 art. 33 restated the Ley 204-97 paragraph in June 2026 and defined the exempt amount as one twelfth of ordinary salary. |
| 2026-10-30 | Apprentices, minors and internships in the Dominican Republic | New page: Age limits, training contracts, Resolución 8-2023 internships and INFOTEP. |
| 2026-10-30 | Investing abroad from the Dominican Republic: no exchange limit, but tax on foreign income and reporting | New page: No exchange limit, art. 269 as restated by Ley 30-26 and foreign tax credit. |
| 2026-10-30 | Investing abroad from the Dominican Republic: no exchange limit, but tax on foreign income and reporting | Ley 30-26 of 18 June 2026 restated art. 269, adding technical assistance to the foreign income listed. |
| 2026-10-30 | FX penalties in the Dominican Republic: who enforces, fines up to RD$10 million and the reporting offences | New page: Fines up to RD$10 million, limitation periods and reporting sanctions. |
| 2026-10-30 | The Dominican FX market and exchange rate: how the reference rate works and where the peso stands | New page: Reference rates, Plataforma Cambiaria BCRD, market volumes and IMF floating reclassification. |
| 2026-10-30 | The Dominican FX market and exchange rate: how the reference rate works and where the peso stands | The 2025 regulation extended the platform to exchange agents and to financial entities not previously included. Public consultation was opened on 17 July 2025. |
| 2026-10-30 | Hedging the peso: forwards, swaps and who may write them in the Dominican Republic | New page: Banks may write derivatives, exchange agents barred, 25% position limit. |
| 2026-10-30 | Hedging the peso: forwards, swaps and who may write them in the Dominican Republic | The 2025 text added these definitions after public consultation, to align with international terms. |
| 2026-10-30 | Hedging the peso: forwards, swaps and who may write them in the Dominican Republic | The Segunda Resolución of 24 March 2025 set the 25% limit. The limit on daily increases applied from 1 April 2025 and the long and short limits from 1 August 2025. |
| 2026-10-30 | FX and capital controls in the Dominican Republic: free convertibility, no prior approval and what still gets reported | New page: Free convertibility, no prior approval and the one year limit on short term inflows. |
| 2026-10-30 | FX and capital controls in the Dominican Republic: free convertibility, no prior approval and what still gets reported | The 2025 text replaced the regulation of 8 August 2019 (art. 75). It was published on 7 October 2025 and added market conduct rules, wider platform access and stronger suspension powers. |
| 2026-10-30 | Foreign loans into the Dominican Republic: no approval, a statistical report and the tax limits that matter | New page: No approval, Banco Central statistical report and worked 10/27 interest deduction example. |
| 2026-10-30 | Registering foreign investment in the Dominican Republic: ProDominicana certificate, free of charge in 15 working days | New page: ProDominicana registration: zero fee, 15 working days, 180 day decree term versus Ley 98-03. |
| 2026-10-30 | Registering foreign investment in the Dominican Republic: ProDominicana certificate, free of charge in 15 working days | Ley 98-03 of 17 June 2003 replaced the original 90 day term and the Banco Central registry. |
| 2026-10-30 | Contracts and prices in foreign currency in the Dominican Republic: valid, payable as agreed, but the peso stays legal tender | New page: Agreed currency rule, peso legal tender, official books and crypto status. |
| 2026-10-30 | Foreign currency accounts and bank credit in the Dominican Republic: dollar deposits, the 25% cap and new risk weights | New page: Dollar deposits, 25% cap for non generators, risk weights and home loan run off. |
| 2026-10-30 | Foreign currency accounts and bank credit in the Dominican Republic: dollar deposits, the 25% cap and new risk weights | Set by the Primera Resolución of 13 March 2025, which modified the Octava Resolución of 5 February 2004, with guidelines of 24 March and clarifications of 13 June 2025. |
| 2026-10-30 | Export proceeds and import payments in the Dominican Republic: no surrender rule, and the old free zone text to watch | New page: No surrender rule under Ley 183-02, open Ley 8-90 exchange text and generator test. |
| 2026-10-30 | Licensing an exchange agent or remittance business in the Dominican Republic: capital, approval and ongoing costs | New page: Licensing, RD$11.5 million and RD$23 million capital, 0.5% supervision fee. |
| 2026-10-30 | Licensing an exchange agent or remittance business in the Dominican Republic: capital, approval and ongoing costs | The 2025 text added fitness requirements after public consultation. |
| 2026-10-30 | Licensing an exchange agent or remittance business in the Dominican Republic: capital, approval and ongoing costs | The Quinta Resolución of 24 March 2025 updated capital, with 90 working days to comply. |
| 2026-10-30 | Licensing an exchange agent or remittance business in the Dominican Republic: capital, approval and ongoing costs | The Cuarta Resolución of 27 November 2025 approved the new text and extended operational risk rules to exchange intermediaries. |
| 2026-10-30 | Dividends out of the Dominican Republic: no prior approval, 10% withholding and a US$100 example | New page: No prior approval, 10% withholding, bank file, 60 day follow up and US$100 example. |
| 2026-10-30 | Cash in the Dominican Republic: US$10,000 at the border, US$15,000 reporting and banned cash payments | New page: US$10,000 declaration, US$15,000 reports and Ley 155-17 cash payment limits. |
| 2026-10-30 | Capital in and out of the Dominican Republic: contributions, repatriation and treaty protection for transfers | New page: Remittable capital, certificate surrender, 60 day notices and CAFTA-DR art. 10.8. |
| 2026-10-30 | Foreign currency in Dominican tax and accounts: year end exchange differences and the DGII closing rates | New page: Art. 293 year end differences and DGII closing rates for 2025 and 2026. |
| 2026-10-30 | Transformation, mergers and spin offs of Dominican companies: keeping the legal person, creditor rights and the Registro Mercantil | New page: transformation, mergers and spin offs, dissenting partners and creditor objections. |
| 2026-10-30 | 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 | New page: S.R.L. partners, no minimum capital since Ley 68-19 of 2019, full payment at formation, transfers, managers and meetings. |
| 2026-10-30 | 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 68-19, promulgated 28 March 2019, removed the RD$100,000 minimum capital for S.R.L. and repealed the indexing paragraphs. The minimum quota value of RD$100 stayed. |
| 2026-10-30 | 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 30-26 of 18 June 2026, art. 58, repeals from 2027 the 1% tax on incorporation and capital increases. Its paragraph says in kind contributions will bear the transfer taxes for the type of asset contributed. |
| 2026-10-30 | Sociedad anónima simplificada (S.A.S.) in the Dominican Republic: RD$3 million authorized capital, free internal structure, share classes and no public offering | New page: S.A.S. capital of RD$3 million authorized, free governance, share classes, related party rules and the ban on public offerings. |
| 2026-10-30 | 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 | New page: S.A. capital of RD$30 million authorized with 10% paid, board, comisario de cuentas, quorums and nominative shares under Ley 155-17. |
| 2026-10-30 | 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 of 1 June 2017 ended bearer shares, including those issued before 2011, with a one year conversion window. |
| 2026-10-30 | Company setup costs and timeline in the Dominican Republic: 1% tax until 2026, chamber fees by capital band, ONAPI name and RNC | New page: Registro Mercantil, RNC and ONAPI steps, Santo Domingo fee table, worked costs for 2026 and from 2027. |
| 2026-10-30 | 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 repeals the tax from 2027. DGII's calendar lists the repeal for fiscal year 2027. |
| 2026-10-30 | Partnerships and participation companies in the Dominican Republic: nombre colectivo, comandita and the accidental company for joint projects | New page: nombre colectivo, comandita and accidental or participation companies. |
| 2026-10-30 | Partnerships and participation companies in the Dominican Republic: nombre colectivo, comandita and the accidental company for joint projects | Ley 30-26 of 18 June 2026 repeals the 1% tax from 2027. |
| 2026-10-30 | 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 | New page: E.I.R.L. for one natural person, formation, separate estate and the owner's loss of limited liability. |
| 2026-10-30 | 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 | Ley 30-26 of 18 June 2026 restated art. 297; the 27% rate is kept and E.I.R.L. remain in the legal entity list. |
| 2026-10-30 | 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 | New page: comparison of the S.R.L., S.A.S., S.A., E.I.R.L. and branch, with the repeal of the 1% tax on incorporation from 2027 (Ley 30-26 art. 58). |
| 2026-10-30 | 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 | Ley 30-26 of 18 June 2026, art. 58, repeals art. 10 of Ley 173-07 from 2027; DGII lists it for fiscal year 2027. |
| 2026-10-30 | 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 | New page: branch registration, chamber document rules, permanent establishment taxation and the 10% tax on remittances. |
| 2026-10-30 | 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 | Ley 30-26 of 18 June 2026 restated art. 297 and added the transitional 30% rate; it did not rewrite art. 308 as far as the text reviewed shows. |
| 2026-10-30 | Beneficial ownership in the Dominican Republic: the 20% test, Annex D at the RNC, IR-2 annexes and the end of bearer shares | New page: 20% beneficial owner test, RC-02 Annex D, IR-2 annexes, six month update limit and the end of bearer shares. |
| 2026-10-30 | Beneficial ownership in the Dominican Republic: the 20% test, Annex D at the RNC, IR-2 annexes and the end of bearer shares | Ley 155-17 of 1 June 2017 replaced art. 305, which had allowed nominative, to order and bearer forms. |
| 2026-10-30 | Annual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years | New page: annual meeting, audit test, IR-2, asset tax, monthly filings, renewal, the 3% late surcharge and new advance payment rules under Ley 30-26. |
| 2026-10-30 | Annual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years | Ley 30-26 of 18 June 2026 added the exemption for agricultural companies. |
| 2026-10-30 | Annual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years | Ley 30-26 replaced the former surcharge of 10% for the first month and 4% for later months, as the DGII guide of December 2025 still shows, with a flat 3%. The compensatory interest rate is to be reviewed from January 2027. |
| 2026-10-30 | Annual compliance for a Dominican company: meeting and report in 120 days, IR-2, asset tax, monthly DGII filings and registry renewal every two years | New rules for small and micro companies from fiscal year 2027. |
