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Local and smaller business taxes in the Dominican Republic: waste contribution, vehicles, municipal charges and exit fee

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

The national system does most of the work, and municipalities raise taxes, fees and arbitrios by ordinance under Ley 176-07. Since the 2025 close companies also pay a yearly solid waste contribution of up to RD$675,000, whichever tax regime they use. Vehicle circulation tax and the exit fee of US$30 add smaller costs.

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

Top solid waste contribution675000 DOP a yearLey 225-20 art. 36, as of 2026-10-30 · in force
Annual vehicle tax1 %Ley 253-12 art. 15, as of 2026-10-30 · in force
Exit contribution30 USDLey 2-04 art. 2, as of 2026-10-30 · in force

The rule

1. Every legal person and public or private institution domiciled in the country, under any tax regime and whether or not it has profits, pays a yearly solid waste contribution by income band, indexed yearly, applied from the close at 31 December 2025.Ley 225-20 art. 36 as amended by Ley 98-25 art. 5; DGII notice 02-26, art. 36, 2025-12-15 official text · verified 2026-10-30 · changed: Ley 98-25 of 15 December 2025 raised the bands, as announced in DGII notice 02-26 of 20 January 2026.
2. Municipal own income comes from municipal taxes and from fees and arbitrios set by municipal ordinance, which must not conflict with national taxes.Ley 176-07, per DGII study of the tax system, Summary, 2007-07-17 official text · verified 2026-10-30
3. Motor vehicles pay a yearly circulation tax of 1% of the DGII reference value, with a minimum of RD$1,200 except motorcycles, adjusted for inflation.Ley 253-12, art. 15, 2012-11-09 official text · verified 2026-10-30
4. Retail shops, bars and restaurants with monthly purchases above RD$50,000 pay an operating tax of RD$12,000 a year.Ley 253-12, art. 47, 2012-11-09 official text · verified 2026-10-30
5. Anyone leaving the country pays a US$30 contribution or the peso equivalent, collected by carriers and managed by DGII.Ley 2-04 art. 2 as amended by Ley 30-26, art. 60 of Ley 30-26, 2026-06-18 official text · verified 2026-10-30 · changed: Raised from US$20, immediate under notice 10-26.
Annual incomeContributionIn USD
Up to RD$1,000,000RD$3,000US$49.29
RD$1,000,001 to RD$10,000,000RD$6,000US$98.59
RD$10,000,001 to RD$25,000,000RD$20,000US$328.63
RD$25,000,001 to RD$50,000,000RD$155,000US$2,546.85
RD$50,000,001 to RD$100,000,000RD$260,000US$4,272.14
Above RD$100,000,000RD$675,000US$11,091.14

Solid waste contribution bands

Worked example

  • A company with income of RD$30,000,000 (about US$492,939.46) pays RD$155,000 (about US$2,546.85) of solid waste contribution, even in a loss year. One with RD$24,000,000 (about US$394,351.57) pays RD$20,000 (about US$328.63), so the step at RD$25 million is large.

Step by step

  1. Find your income band.
  2. Ask the local ayuntamiento for its tariff ordinance before building or opening a site.
  3. Budget the vehicle tax for fleet vehicles.

Common traps

  • The waste contribution has steep bands, and crossing RD$25 million adds RD$135,000.
  • Free zone and other incentive companies are inside the waste contribution by the words of the law.
  • Municipal fees differ by municipality, and no single national table exists in the sources reviewed.

Sources

Related pages

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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