Countries › Dominican Republic › Guide › 6. Taxes › Tax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026

Tax penalties in the Dominican Republic: 3% monthly surcharge, 1.10% interest and the amnesty to 31 December 2026

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

Since 1 July 2026 the late payment surcharge is 3% a month, capped at 100%, replacing 10% then 4%, and monthly interest stays at 1.10% until a new formula is reviewed in January 2027. Evasion can cost up to twice the tax and formal breaches 5 to 30 minimum salaries. An amnesty open to 31 December 2026 limits surcharges and interest to one year.

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

Late surcharge	3 % a monthLey 11-92 art. 252, as of 2026-10-30 · in force
Surcharge cap	100 % of taxLey 11-92 art. 252, as of 2026-10-30 · in force
Monthly interest	1.10 %Ley 11-92 art. 27, as of 2026-10-30 · in force
Evasion sanction	2 times taxLey 11-92 art. 250, as of 2026-10-30 · in force

The rule

1. Late payment carries a 3% surcharge per month or part of a month on the unpaid tax, capped at 100% of the tax. It also applies to withholding agents.
Example: RD$1,000,000 six months late: surcharge RD$180,000. / US$16,431.32 six months late: surcharge US$2,957.64.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 26 and art. 252, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 art. 5 and art. 7 replaced 10% for the first month and 4% after. In force 1 July 2026 per notice 10-26.

2. Interest runs at 1.10% per month or part of a month, as DGII publishes. A new formula uses the yearly average lending rate of multiple banks plus 30 basis points, with DGII fixing the rate at the start of each calendar year and notice 10-26 showing review in January 2027.Ley 11-92, Código Tributario, as amended by Ley 30-26 and DGII page, art. 27, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 art. 6 replaced the prior formula. It also says interest is not a sanction.

3. Evasion carries up to twice the tax omitted. If the amount cannot be set, 10 to 50 minimum salaries.Ley 11-92, Código Tributario, art. 250, 1992-05-16 official text · verified 2026-10-30

4. Breach of formal duties carries 5 to 30 minimum salaries. Failure to send information can add 0.25% of prior period income.Ley 11-92, Código Tributario, art. 257, 1992-05-16 official text · verified 2026-10-30

5. Those with disputed debts can settle by paying the tax and up to one year of interest, and must withdraw appeals. Those with final debts or missed returns for open periods pay the tax and up to one year of surcharges and interest. Payment can be split over up to 12 months. The measure runs to 31 December 2026.Ley 30-26, art. 8, 2026-06-18 official text · verified 2026-10-30 · changed: Transitional amnesty.

6. Applications go through Oficina Virtual or a local office by 31 December 2026. Applications in time keep the benefit even if decided later. DGII answers in 45 business days. Single payments are due in 30 business days. Instalments need 15% down and equal monthly payments, and three missed payments lose the benefit.Norma General 04-2026, art. 3 to art. 10, 2026-10-28 official text · verified 2026-10-30 · changed: Issued on 28 October 2026. Also covers debts on real estate and vehicle transfers, prior inheritance returns and surcharges on unpaid advances.

7. Amnesty does not stop DGII auditing the same taxes and periods for other differences.Norma General 04-2026, art. 2 paragraph III, 2026-10-28 official text · verified 2026-10-30

Months late	Before 1 July 2026	Now
1	10%	3%
6	30%	18%
12	54%	36%
34	142%	100% cap

Accumulated surcharge, old and new

Worked example

A tax of RD$1,000,000 (about US$16,431.32) paid six months late costs RD$180,000 (about US$2,957.64) of surcharge and RD$66,000 (about US$1,084.47) of interest, RD$246,000 (about US$4,042.10) extra. Under the amnesty, a disputed RD$1,000,000 (about US$16,431.32) from years ago settles for tax plus at most one year of interest, RD$132,000 (about US$2,168.93) at the current monthly rate.

Step by step

List debts by amnesty class.
Decide on withdrawing appeals.
Apply by 31 December 2026.
Choose single payment or instalments.
Keep up payments.

Common traps

Applying late loses the benefit.
Withdrawing an appeal must be express and without reservations.
Non deductible: surcharges, fines and interest on tax are not deductible under art. 288.
The cap of 100% applies to the surcharge alone, and interest runs on top.

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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