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Tax and compliance calendar for a company in the Dominican Republic: late 2026 and 2027

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

The monthly rhythm is social security by the third working day, withholding by the 10th, purchase and sale data by the 15th and ITBIS by the 20th. A December close puts the IR-2, first asset tax payment and annual meeting at 30 April. The next two months are crowded: e-CF from 1 November, company criminal liability on 5 November, the Christmas salary by 20 December and the amnesty on 31 December.

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

Social security payment	Third working day of the month dateLey 87-01 art. 16, as of 2026-10-30 · in force
Withholding return	10 day of next monthReglamento 139-98 art. 61, as of 2026-10-30 · in force
ITBIS return	20 day of next monthLey 11-92 art. 353, as of 2026-10-30 · in force
Company return	120 days after closeReglamento 139-98 art. 111, as of 2026-10-30 · in force
Formats 606, 607 and 608	15 day of next monthDGII guide, December 2025, as of 2026-10-30 · in force
Annual meeting	120 days after year endLey 479-08 art. 110 and art. 190, as of 2026-10-30 · in force
Registry renewal cycle	2 yearsLey 3-02 art. 12, as of 2026-10-30 · in force
Christmas salary	20 December dateLey 16-92 art. 220, as of 2026-10-30 · in force
Employer registration	15 daysMinisterio de Trabajo service sheet, as of 2026-10-30 · in force
Tax amnesty closes	2026-12-31 dateLey 30-26 art. 8, as of 2026-10-30 · in force
Exclusive e-CF for large local and medium taxpayers	2026-11-01 dateDGII notice 17-26, as of 2026-10-26 · in force
Rate used for USD conversions	60.9007 DOP per USDBanco Central spot reference selling rate, 29 October 2026, as of 2026-10-29 · in force

The rule

1. Employers pay social security within the first three working days of each month. The TSS publishes the exact last date without surcharge: 4 November 2026 for October and 3 December 2026 for November.Ley 87-01 as amended; TSS payment calendar, art. 16; calendar, 2026-10-30 official text · verified 2026-10-30

2. A late TSS payment bears a charge equal to the average monthly return of the individual capitalization system in the prior month plus 0.3% a month on the unpaid amount.TSS questions page, under Ley 87-01 as amended by Ley 13-20, Questions 37 and 38, 2026-10-30 official text · verified 2026-10-30

3. Tax withheld is paid in the first 10 days of the following month. DGII lists IR-3 for salaries and IR-17 for other withholding by the 10th of each month.Reglamento 139-98; DGII guide for new taxpayers, art. 61; Section 6, 2025-12-01 official text · verified 2026-10-30

4. Formats 606 for purchases, 607 for sales and 608 for voided receipts go to DGII by the 15th of each month, even with no operations. Electronic invoice issuers need not send format 607.DGII guide for new taxpayers, Section 5, 2025-12-01 official text · verified 2026-10-30

5. ITBIS is declared in the first 20 days of each month, even with no tax to pay.Ley 11-92, Código Tributario, art. 353 literal c, 1992-05-16 official text · verified 2026-10-30

6. Legal persons file the IR-2 and pay within 120 days of their fiscal close. The fiscal year ends on 31 December unless the company elects another permitted date.Reglamento 139-98; Ley 11-92 art. 300; DGII guide for new taxpayers, art. 111; art. 300; Section 7, 1998 official text · verified 2026-10-30

7. The asset tax is settled in the income tax return and paid in two installments: the first on the income tax due date and the second six months later.Ley 11-92, Código Tributario, Title V, art. 405, 2005-12-13 official text · verified 2026-10-30

8. Individuals file the IR-1 within 90 days of 31 December, and the IR-13 summary of salary withholding is filed by 15 March for the prior year.DGII guide for new taxpayers, Section 7, 2025-12-01 official text · verified 2026-10-30

9. The Christmas salary is paid by 20 December, and the profit share is paid between 90 and 120 days after the fiscal close.Ley 16-92, Código de Trabajo, art. 220 and art. 224, 1992-05-29 official text · verified 2026-10-30

10. Employers set vacation periods in the first 15 days of January.Ley 16-92, Código de Trabajo, art. 186, 1992-05-29 official text · verified 2026-10-30

11. A new employer registers with the Ministerio de Trabajo in the first 15 days of activity. The certified list of permanent staff is filed within 15 days of starting and renewed every year by 15 January.Decreto 258-93 art. 15; Ministerio de Trabajo service sheet, art. 15; Registro de Empresas, 1993-10-01 official text · verified 2026-10-30

12. S.R.L. and S.A. hold their annual meeting within 120 days of the close of the fiscal year.Ley 479-08, as amended by Ley 31-11, art. 110 and art. 190, 2011-02-08 official text · verified 2026-10-30

13. The Registro Mercantil is renewed every two years from the first registration.
Cost to do it: Santo Domingo renewal fee from RD$1,700 (US$27.91) by capital band.Ley 3-02 sobre Registro Mercantil, art. 12, 2002-01-18 official text · verified 2026-10-30

14. Large local and medium taxpayers must issue only electronic receipts from 1 November 2026, and type B sequences are valid only to 31 October except in declared contingency.Reglamento 587-24 art. 55; DGII notice 17-26, Notice, 2026-10-26 official text · verified 2026-10-30 · changed: Exclusive e-CF starts on 1 November 2026.

15. Small, micro and unclassified taxpayers with a 15 May 2026 deadline received an automatic six month extension from that date, which runs to 15 November 2026. After it, those who have not moved to electronic invoicing face sanctions under art. 27 of Ley 32-23.DGII notice 06-26, Notice, 2026-05-06 official text · verified 2026-10-30

16. The tax amnesty of Ley 30-26 runs to 31 December 2026, under procedures set by Norma General 04-2026.Ley 30-26; Norma General 04-2026, art. 8, 2026-06-18 official text · verified 2026-10-30

17. The 1% tax on incorporation and capital increases is repealed from 2027.
Cost to do it: On RD$3,000,000 of capital the tax in 2026 is RD$30,000 (US$492.61).Ley 30-26, art. 58, 2026-06-18 official text · verified 2026-10-30 · changed: Repeal from 2027.

18. In 2026 the Constitution Day holiday of Friday 6 November is worked and moved to Monday 9 November.Ministerio de Trabajo notice, under Ley 139-97, 2026 holiday notice, 2026 official text · verified 2026-10-30

Date	What	Where	Basis
Sunday 1 November 2026	Only e-CF for large local and medium taxpayers	DGII	DGII notice 17-26
Wednesday 4 November 2026	Social security for October	TSS	TSS calendar
Thursday 5 November 2026	Company criminal liability articles start unless a new law intervenes	All companies	Ley 44-26 art. 31
Monday 9 November 2026	Constitution Day holiday, moved	Ministerio de Trabajo	2026 holiday notice
Tuesday 10 November 2026	IR-3 and IR-17	DGII	Reglamento 139-98 art. 61
Sunday 15 November 2026	Formats 606, 607, 608; end of the e-CF extension for small, micro and unclassified taxpayers	DGII	DGII guide; DGII notice 06-26
Friday 20 November 2026	IT-1, ITBIS	DGII	Ley 11-92 art. 353
Thursday 3 December 2026	Social security for November	TSS	TSS calendar
Sunday 20 December 2026	Christmas salary paid by this date, so pay earlier	Employer	Ley 16-92 art. 220
Thursday 31 December 2026	Amnesty closes; last day of the 1% tax on incorporation	DGII	Ley 30-26 art. 8 and art. 58
1 January 2027	Fiscal year 2027 rules: personal scale, advance tiers, 1% property operations tax	DGII	DGII notice 10-26
January 2027	DGII sets the new interest percentage	DGII	Ley 30-26 art. 6
By Friday 15 January 2027	Renew the permanent staff list; set vacation periods	Ministerio de Trabajo; employer	Decreto 258-93 art. 15; Ley 16-92 art. 186
By 15 March 2027	IR-13	DGII	DGII guide
Wednesday 31 March 2027	IR-1, individuals	DGII	DGII guide
31 March to 30 April 2027	Profit share paid, 90 to 120 days after close	Employer	Ley 16-92 art. 224
Friday 30 April 2027	IR-2, first asset tax installment, annual meeting limit	DGII; company	Reglamento 139-98 art. 111; Ley 11-92 art. 405; Ley 479-08 art. 110 and art. 190

Next dates for a company with a 31 December close. Weekend dates are shown as printed in the law; confirm each move in the DGII calendar.

Day	Filing	Authority
Third working day	Social security payment	TSS
10th	IR-3, IR-17	DGII
15th	Formats 606, 607, 608	DGII
20th	IT-1 (ITBIS)	DGII

Monthly rhythm

Worked example

An IT-1 of RD$500,000 (US$8,210.09) paid one month late costs a 3% surcharge of RD$15,000 (US$246.30) and interest at the 1.10% shown in the DGII guide of RD$5,500 (US$90.31), for a total of RD$520,500 (US$8,546.70). A new interest percentage is due in January 2027.

Step by step

Load the monthly rhythm into the calendar, with the third working day checked against the TSS calendar.
Assign one owner for each filing.
File at zero when there is no activity, as ITBIS and the formats still apply.
Check your e-CF deadline against your DGII classification now.
Decide before 31 December if the amnesty suits you.
Time any 2026 capital increase with the 1% repeal in mind, without missing the one month registry limit.
Save proof of each filing.

Common traps

The DGII guide of December 2025 still shows the old 10% and 4% surcharges. The rate is 3% a month since 1 July 2026.
The TSS published list on the page ends with the November 2026 period, so use the third working day rule until the 2027 list appears.
Holidays move in the Dominican Republic. The Ministry publishes the moved dates each year, so check them against each deadline.
20 December 2026 is a Sunday. The code says at the latest by 20 December, so pay in the prior week.
Other closes have other dates. See taxes/tax-calendar.
An extension of the income tax date also moves the asset tax date, as art. 405 links them.

Sources

← Minimum wage, social security caps and the exchange rate: the reference values behind Dominican rulesThe first 90 days in the Dominican Republic: from apostilled documents to the first monthly filings →

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