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Reform tracker: what changed in Dominican business law in 2024 to 2026 and what starts next

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

Ley 30-26 of June 2026 is the main change, and its regulation is still a draft. The urgent date is 5 November 2026, when company criminal liability starts; a bill to delay it has passed only the Senate in the sources we found. Exclusive e-CF starts on 1 November, the amnesty closes on 31 December, and new personal tax and advance rules start with fiscal year 2027.

USD figures use the Banco Central de la República Dominicana spot reference selling rate of RD$60.9007 per US dollar for 29 October 2026, the latest row in its published rate file on the verification date, rounded to the cent. Conversions are for orientation only.

Key facts

Latest tax reformLey 30-26 of 18 June 2026 textLey 30-26, as of 2026-06-18 · in force
Ley 30-26 regulationDraft, no decree number textDraft decree, as of 2026-10-30 · pending
Company criminal liability start2026-11-05 dateLey 44-26 art. 31, as of 2026-10-30 · in force
Bill to extend by 24 monthsPassed Senate, not law textPress report, 22 October 2026, as of 2026-10-22 · pending
New procurement law in force2026-01-28 dateLey 47-25; Resolución PNP-01-2026, as of 2026-01-28 · in force
Status of the Código de Trabajo reform billNo bill pending in either chamber textPress report, 26 October 2026, as of 2026-10-26 · pending
Tax amnesty closes2026-12-31 dateLey 30-26 art. 8, as of 2026-10-30 · in force
Extra US duty on Dominican goods12.5 %HTSUS heading 9903.05.34, as of 2026-07-24 · in force

The rule

1. The articles on company criminal liability start three months after 5 August 2026, which is 5 November 2026. Ley 44-26 says the delay is to let companies adapt, and Ley 44-26 itself took effect together with the code.Ley 44-26, amending Ley 74-25, art. 30 and art. 31, 2026-07-27 official text · verified 2026-10-30 · changed: Ley 44-26 of 27 July 2026 set the deferred start for art. 8 to art. 11 of Ley 74-25.
2. Companies answer for offences by their organs, representatives or subordinates acting on their behalf where the act also results from a breach of duties of direction, control or supervision, even if the individual cannot be identified. Verifiable compliance programmes may mitigate liability or support alternative outcomes.Ley 74-25, Código Penal, art. 8 and paragraphs I and II, 2025-08-03 official text · verified 2026-10-30
3. PENDING, NOT LAW. The Senate passed on urgency a bill extending the wait for art. 8 to art. 11 to 24 months, and it went to the Chamber of Deputies (press report dated 22 October 2026). The bill was reported to amend art. 31 of Ley 44-26. We found no report of a Chamber vote or promulgation by 30 October 2026, and press accounts differ on when the 24 months start.Bill amending Ley 44-26, press reports, Senate approval, 2026-10-21 official text · verified 2026-10-30
4. Ley 30-26 of 18 June 2026 changed tax rules on staggered dates: payment plans, prompt payment discounts, amnesty and the US$30 exit contribution at once; the 3% surcharge, new withholding and 15% on royalties and software from 1 July 2026; the 0.20% payment tax from 3 July 2026; the temporary 30% rate from fiscal year 2026.Ley 30-26; DGII notice 10-26, Calendar table, 2026-06-26 official text · verified 2026-10-30 · changed: In force on the dates listed.
5. From fiscal year 2027: the new personal scale, three advance installments for small companies and exemption for micro companies, repeal of the 1% tax on incorporation and a cut in the property operations tax to 1%, which ends in 2028. The life insurance tax falls to 11% in 2027 and 6% in 2028 and is repealed in 2029.DGII notice 10-26; Ley 30-26, art. 10, art. 23, art. 48, art. 58 and art. 59, 2026-06-26 official text · verified 2026-10-30 · changed: Scheduled.
6. Two measures wait for a further act: accelerated depreciation needs a Norma General with the asset list, and the new simplified regime needs the regulation.DGII notice 10-26; Ley 30-26, art. 24 and art. 25, 2026-06-26 official text · verified 2026-10-30 · changed: Pending.
7. DRAFT, NOT IN FORCE. The regulation of Ley 30-26 is an unnumbered draft decree published by the Consultoría Jurídica. KPMG reports that consultation ran from 7 September to 8 October 2026 (secondary source). We found no signed decree by 30 October 2026.Draft decree, Reglamento de Aplicación de la Ley 30-26, Draft, 2026-10-30 official text · verified 2026-10-30
8. Interest changes in January 2027 to the yearly average multiple bank lending rate plus 30 basis points, with DGII publishing the percentage each year.Ley 30-26, restating art. 27, art. 6, 2026-06-18 official text · verified 2026-10-30 · changed: Reviewed in January 2027 per DGII notice 10-26.
9. The amnesty of Ley 30-26 is open until 31 December 2026, under Norma General 04-2026.Ley 30-26; Norma General 04-2026, art. 8, 2026-06-18 official text · verified 2026-10-30 · changed: Norma General 04-2026 was issued in late October 2026.
10. Large local and medium taxpayers issue only e-CF from 1 November 2026. Small, micro and unclassified taxpayers with a 15 May 2026 deadline have six more months from that date.DGII notice 17-26; DGII notice 06-26, Notices, 2026-10-26 official text · verified 2026-10-30 · changed: Exclusive use starts on 1 November 2026.
11. A new public procurement regime took effect on 28 January 2026 under Ley 47-25 of 28 July 2025, with Decreto 52-26 as its regulation.Ley 47-25; Decreto 52-26; Resolución PNP-01-2026, Resolution art. 1, 2026-01-28 official text · verified 2026-10-30 · changed: Replaced the previous procurement regime on 28 January 2026.
12. Ley 45-25, promulgated on 22 July 2025, merged the Ministry of Finance and the Ministry of Economy, Planning and Development into the Ministerio de Hacienda y Economía.Ley 45-25, Presidencia note, Promulgation, 2025-07-22 official text · verified 2026-10-30 · changed: New ministry in place since 2025.
13. The Junta Monetaria adopted a new Reglamento Cambiario by resolution of 11 September 2025, under art. 28 to art. 30 of Ley 183-02.Reglamento Cambiario, Primera Resolución JM 250911-01, art. 1, 2025-09-11 official text · verified 2026-10-30 · changed: Replaced the earlier exchange regulation in 2025.
14. The Ley 339-22 digital court procedure reform passed the Senate unanimously in the session of 21 October 2026, amending art. 4, art. 5, art. 12 and art. 14 and adding art. 12.1 (press report). We found no promulgation.Bill amending Ley 339-22, press report, Senate approval, 2026-10-21 official text · verified 2026-10-30
15. A bicameral commission resumed work on 26 October 2026 on proposals to amend Ley 87-01 on social security, with another session set for 2 November 2026.Senate news note, Commission session, 2026-10-26 official text · verified 2026-10-30
16. As of 26 October 2026 no bill to reform the Código de Trabajo was before either chamber (press report), so Ley 16-92 stands.Press report, Status, 2026-10-26 official text · verified 2026-10-30
17. ProCompetencia delivered to the Executive a draft reform of Ley 42-08 with prior merger control. Press in March 2026 described a RD$200 million income threshold, a 30 day first review and a 90 day second stage. We could not confirm it has reached Congress.Draft reform of Ley 42-08, press report, Anteproyecto, 2026-03-19 official text · verified 2026-10-30
18. Since 24 July 2026 US Customs applies an extra 12.5% ad valorem duty on Dominican goods under a Section 301 action, with listed exemptions (heading 9903.05.34).CBP CSMS 69326983, Heading 9903.05.34, 2026-07-24 official text · verified 2026-10-30 · changed: New US measure, outside Dominican law.
MeasureDateStatusNorm
New Constitution text27 October 2024In forceGaceta Oficial 11170
Ministerio de Hacienda y EconomíaJuly 2025In forceLey 45-25
Reglamento Cambiario11 September 2025In forceJM 250911-01
Procurement law28 January 2026In forceLey 47-25; Decreto 52-26
3% surcharge, new withholding, 15% royalties and software1 July 2026In forceLey 30-26
0.20% payment tax3 July 2026In forceLey 30-26 art. 40
Extra US duty of 12.5%24 July 2026In force, foreign measureCBP CSMS 69326983
Penal Code, general provisionsAugust 2026In forceLey 74-25; Ley 44-26
Exclusive e-CF, large local and medium1 November 2026ScheduledDGII notice 17-26
Company criminal liability5 November 2026Scheduled; bill to delay passed Senate onlyLey 44-26 art. 31
End of e-CF extension, small and micro15 November 2026ScheduledDGII notice 06-26
Amnesty closes31 December 2026OpenNorma General 04-2026
Interest formulaJanuary 2027ScheduledLey 30-26 art. 6
Personal scale, advances, end of 1% incorporation taxFiscal year 2027ScheduledDGII notice 10-26
Property operations tax 1%, then ended2027, then 2028ScheduledLey 30-26 art. 59
Accelerated depreciationOn Norma GeneralPendingLey 30-26 art. 24
New simplified regimeOn regulationPendingLey 30-26 art. 25
Regulation of Ley 30-26No dateDraftDraft decree
Ley 339-22 digital procedure reformNo datePassed Senate, pressBill
Social security reformNo dateIn bicameral commissionSenate note
Competition reform with merger controlNo dateDraft, stage unconfirmedPress
Labor code reformNo dateNo bill pendingPress

Reform tracker at 30 October 2026

Worked example

  • A company drafting its 2027 budget should keep the 1% tax out of any capital increase signed from January 2027, so a RD$30,000,000 increase saves RD$300,000 (US$4,926.05). It should still plan a compliance programme for 5 November 2026, as a bill that has passed one chamber has no legal effect.

Step by step

  1. Sort each item by status before acting: in force, scheduled, pending.
  2. Build the compliance programme now for art. 8 to art. 11 of Ley 74-25.
  3. Check your classification for e-CF and advances.
  4. Watch the Gaceta Oficial and the Consultoría Jurídica for the Ley 30-26 regulation.
  5. Decide on the amnesty before 31 December 2026.
  6. Recheck this page after the first week of November.

Common traps

  • A bill passed by one chamber is not law. The Constitution requires approval by both chambers and promulgation (art. 101).
  • Press accounts differ on whether the proposed 24 months run from publication or from 5 November 2026. The final text decides.
  • Anything found only in the draft regulation is flagged as draft. Do not file on it.
  • DGII notices and the law can number items differently. The notice lists the surcharge under art. 3 while the law text places it in art. 7, so read the law.
  • Press items here are marked as such. They are status signals, not legal text.

Sources

Related pages

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

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