Countries › Dominican Republic › Guide › 6. Taxes › Simplified tax regime (RST) in the Dominican Republic: new limits pending regulation

Simplified tax regime (RST) in the Dominican Republic: new limits pending regulation

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

Ley 30-26 rewrote the RST as a voluntary regime for income tax and ITBIS, based on income up to RD$30 million for final consumer sales, RD$15 million for professionals and farmers, or purchases up to RD$60 million for traders. It starts only with its regulation. The draft regulation of Ley 30-26 does not cover it, so the old rules remain until then.

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

Income limit, final consumer sales	30000000 DOPLey 11-92 art. 290, as of 2026-10-30 · pending
Income limit, professionals and farming	15000000 DOPLey 11-92 art. 290, as of 2026-10-30 · pending
Purchase limit	60000000 DOPLey 11-92 art. 290, as of 2026-10-30 · pending

The rule

1. An income based mode covers legal persons and sole proprietors producing goods and services solely for final consumers with gross income up to RD$30 million, and individuals in professional services or trades and farming persons with income up to RD$15 million.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 290 paragraph I, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 art. 25 replaced art. 290.

2. A purchases mode covers individuals, legal persons or sole proprietors trading goods with purchases and imports up to RD$60 million.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 290 paragraph II, 2026-06-18 official text · verified 2026-10-30

3. Eligible forms are individuals, sole proprietors, E.I.R.L.s and S.R.L.s with only individual partners, if their assets are linked to the activity and used to generate taxable income.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 290 paragraph VI, 2026-06-18 official text · verified 2026-10-30

4. Entry needs DGII authorization, requested by 31 December of the year in which the return would fall due. Limits adjust with 100% of the CPI. The fiscal year is the calendar year.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 290 paragraphs III to V, 2026-06-18 official text · verified 2026-10-30

5. The RST also covers ITBIS for its taxpayers.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 340 literal d, 2026-06-18 official text · verified 2026-10-30

6. DGII notice 10-26 ties the new RST to the issue of the regulation. The Executive sets procedure, assessment and payment frequency.DGII notice 10-26; art. 290 paragraph VII, Calendar table, 2026-06-26 official text · verified 2026-10-30

Taxpayer	Test	Limit
Company selling only to final consumers	Income	RD$30,000,000
Professional	Income	RD$15,000,000
Farm business	Income	RD$15,000,000
Trader	Purchases and imports	RD$60,000,000

Who fits

Worked example

A restaurant with sales of RD$25,000,000 (about US$410,782.89) only to final consumers, set up as an S.R.L. with individual partners, could fit the income mode. One owned by a company would not.

Step by step

Check entity and partners.
Measure income or purchases.
Wait for the regulation before planning a move.
Request authorization by 31 December.

Common traps

An S.R.L. with a company partner is out.
An S.A. or S.A.S. is not on the list.
No rate is set in the law, so savings cannot be computed yet.

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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