Countries › Dominican Republic › Guide › 6. Taxes › Digital services tax treatment in the Dominican Republic: 15% withholding, no ITBIS collection on foreign platforms

Digital services tax treatment in the Dominican Republic: 15% withholding, no ITBIS collection on foreign platforms

Argentina. For full detail on Argentina, go to The Argentine Thread.

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

There is no digital services tax. Payments abroad for software licences, online advertising and data storage carry a 15% final withholding since July 2026 if a Dominican business pays. The 2025 decree that would have collected ITBIS from foreign platforms was repealed before it began, so consumers of foreign streaming and apps are not charged ITBIS through any regime in force.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.8594 per US dollar for 28 October 2026, the latest row in its published rate file on the verification date, rounded to the cent.

Key facts

Digital services tax	None found statusNo such tax in Ley 30-26, as of 2026-10-30 · in force
Withholding on online advertising, software licences and data storage	15 %Ley 11-92 art. 305-2, as of 2026-10-30 · in force
ITBIS on foreign digital platforms	No collection regime in force statusDecreto 107-25, as of 2026-10-30 · in force

The rule

1. Payers of software licences, online advertising and right of use or storage of data to non residents withhold 15% of gross as a final tax.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 305-2, 2026-06-18 official text · verified 2026-10-30 · changed: New from 1 July 2026.

2. Decreto 30-25 of 17 January 2025 regulated ITBIS on digital services from foreign providers. Decreto 107-25 of 3 March 2025 repealed it.Decreto 107-25, art. 1, 2025-03-03 official text · verified 2026-10-30 · changed: Repealed before start.

3. Local digital marketing services are subject to ITBIS since only art. 344 services are exempt, and they fall outside the 30% withholding on liberal professions.DGII technical consultation of 19 May 2025, Consultation G.L. 4591, 2025-05-19 official text · verified 2026-10-30

4. Technical assistance covers cloud computing, artificial intelligence, cybersecurity, software development and data analysis. Used in the country, it is Dominican source income.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 269 paragraph II and art. 272 literal f, 2026-06-18 official text · verified 2026-10-30

5. DRAFT, NOT IN FORCE. Standardized mass digital services such as streaming, digital advertising and electronic marketplaces are outside technical assistance unless individualized. SaaS is treated as a licence.Draft regulation of Ley 30-26, art. 9 and art. 21, 2026-10-30 official text · verified 2026-10-30

Service	Dominican business payer	Consumer
Foreign online ads	15% withholding	Not applicable
Foreign SaaS	15% withholding	No withholding agent
Foreign custom development	27% if technical assistance	Not applicable
Local digital agency	18% ITBIS	18% ITBIS

Who pays what

Worked example

A company spending RD$1,000,000 (about US$16,431.32) on foreign online ads withholds RD$150,000 (about US$2,464.70). The same spend through a local agency carries RD$180,000 (about US$2,957.64) of ITBIS, creditable if the buyer is a taxpayer, with no 15% withholding.

Step by step

List foreign digital suppliers.
Check who bills: a local entity or a foreign one.
Withhold where the payer is the agent.
Keep contracts in support.
Watch for a new ITBIS proposal.

Common traps

Card payments to foreign platforms do not remove the duty to withhold.
Press reports say DGII is working on a mechanism for ITBIS on platforms, with nothing issued as of verification. This is press only.
Treaty cap on these payments depends on how they are characterized.
An Argentine software provider has no treaty relief.

Sources

Related: Dominican Republic country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

← Tax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026Simplified tax regime (RST) in the Dominican Republic: new limits pending regulation →

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