Countries › Dominican Republic › Guide › 6. Taxes › Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026

Domestic withholding in the Dominican Republic: new 15% rates on rent and services since 1 July 2026

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

Companies and sole proprietors withhold on rent, fees and other payments to individuals, and Ley 30-26 raised most of those rates from 10% to 15% from 1 July 2026. Rent paid to individuals is now a final payment, not a payment on account. State payments for goods and services carry 5%, prizes up to 25%, and DGII can require up to 1% between companies.

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

Withholding on rent paid to individuals, final	15 %Ley 11-92 art. 309 literal a, as of 2026-10-30 · in force
Withholding on fees and services by individuals, on account	15 %Ley 11-92 art. 309 literal b, as of 2026-10-30 · in force
Withholding on State payments for goods and services	5 %Ley 11-92 art. 309 literal e, as of 2026-10-30 · in force
ITBIS withholding on liberal professional services	30 % of ITBISNorma General 02-05 art. 5, as of 2026-10-30 · in force

The rule

1. Withholding on payments to resident individuals and others: 15% final on rent or lease of any movable or immovable property provided by individuals; 15% on account on fees, commissions and services by individuals; 25% final on lottery and promotional prizes; 15% final on slot machine winnings; 5% on account on State payments for goods and services; 15% on account on any other income not listed.
Example: Monthly rent to an individual RD$200,000: withholding RD$30,000. / Rent US$3,286.26: withholding US$492.94.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 309 paragraph, 2026-06-18 official text · verified 2026-10-30 · changed: 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%.

2. Prizes at sports betting and lottery shops above RD$200,001 up to RD$600,000 carry 15% and those above RD$600,001 carry 25%.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 309 paragraph literal c, 2026-06-18 official text · verified 2026-10-30

3. DGII may require legal persons to withhold up to 1% when paying other legal persons, as a payment on account. High compliance taxpayers designated as agents are exempt from suffering that 1%.Ley 11-92, Código Tributario, art. 309, 2012-11-09 official text · verified 2026-10-30

4. Agents file and pay monthly within the first ten days of the following month, and give the taxpayer proof of the withholding.Reglamento 139-98; Ley 11-92, art. 61; art. 311, 1998 official text · verified 2026-10-30

5. Companies withhold ITBIS at 30% of the invoiced tax on liberal professional services and movable property rentals from other companies under Norma General 02-05, except that since 16 September 2026 they do not withhold when the supplier is an authorized electronic issuer and the operation is on an e-CF.Norma General 02-05 as limited by Norma General 02-2026, art. 1 to art. 5; single article, 2026-09-16 official text · verified 2026-10-30 · changed: Norma General 02-2026 removed this ITBIS withholding for authorized electronic issuers.

6. DRAFT, NOT IN FORCE. The draft regulation limits the 15% rent withholding to a tenant company paying an individual landlord, moves withholding on transport, non personal services, construction and registered movable sales to 15% of a 20% presumed income, or 3%, and removes the 5% State withholding for electronic issuers.Draft regulation of Ley 30-26, art. 14 to art. 16, 2026-10-30 official text · verified 2026-10-30

Payment	Before	Since 1 July 2026	Nature
Rent to individuals	10% on account	15%	Final
Fees and services by individuals	10%	15%	On account
Slot machine winnings	10%	15%	Final
Other income	10%	15%	On account
State purchases	5%	5%	On account
Lottery and promotional prizes	25%	25%	Final

Rates before and after Ley 30-26

Worked example

A company pays a freelance lawyer RD$100,000 (about US$1,643.13) plus 18% ITBIS. It withholds RD$15,000 (about US$246.47) of income tax on the fee, files by the 10th and gives the lawyer proof of the withholding.

Step by step

Map each supplier: individual or company, resident or not.
Update payment templates for the 15% rates.
Withhold at payment or credit in account.
File IR-17 by the 10th.
Issue proof of withholding to the supplier.

Common traps

A rent withholding that used to be a credit is now a final cost for the landlord, which can change lease negotiations.
If the agent does not withhold, it is jointly liable with the supplier under art. 313.
Art. 309 as restated by Ley 30-26 applies to rent of any movable or immovable property provided by individuals, and the limit to company tenants exists only in the draft regulation.

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

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