Countries › Dominican Republic › Guide › 6. Taxes › Dominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027

Dominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027

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

Monthly filings fall on the 10th for withholding and the 20th for ITBIS. A December close means the IR-2 and first asset tax payment around 30 April, with the second asset tax payment around 30 October. Key one off dates are 1 November 2026 for e-invoicing and 31 December 2026 for amnesty.

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

Company return	120 days after closeReglamento 139-98 art. 111, as of 2026-10-30 · in force
Withholding return	10 day of next monthReglamento 139-98 art. 61, as of 2026-10-30 · in force

The rule

1. Withholding is filed by the 10th of the following month.Reglamento 139-98, art. 61, 1998 official text · verified 2026-10-30

2. ITBIS is filed in the first 20 days of the month.Ley 11-92, Código Tributario, art. 353, 1992-05-16 official text · verified 2026-10-30

3. Companies file within 120 days of close.Reglamento 139-98, art. 111, 1998 official text · verified 2026-10-30

4. The asset tax has two equal installments, six months apart.Ley 11-92, Código Tributario, art. 405, 1992-05-16 official text · verified 2026-10-30

5. Individuals file IR-1 by 31 March.DGII income tax page, Guide, 2026-10-30 official text · verified 2026-10-30

6. If a due date falls on a weekend or holiday, it moves to the next working day.DGII income tax page, Guide, 2026-10-30 official text · verified 2026-10-30

When	What	Basis
10th monthly	IR-17 and withholding	Reglamento 139-98 art. 61
20th monthly	IT-1, ITBIS	Ley 11-92 art. 353
Monthly in 2026	Income tax advance	Ley 11-92 art. 314
First 60 days	IPI return if an individual or trust holds real estate	DGII Guide 17
11 March and 11 September	IPI installments	DGII Guide 17
31 March	IR-1 for individuals	DGII
About 30 April	IR-2, DIOR per the DGII brochure, first asset tax installment	Reglamento 139-98 art. 111
About 30 October	Second asset tax installment	Ley 11-92 art. 405
1 November 2026	Only e-CF for large local and medium taxpayers	DGII notice 17-26
31 December 2026	Amnesty applications close	Norma General 04-2026
January 2027	Interest review, new advance tiers, new personal scale, end of incorporation tax	DGII notice 10-26

Company with a 31 December close

Close	IR-2 date
31 March	29 July 2026
30 June	28 October 2026
30 September	28 January 2026
31 December	30 April 2026

Other fiscal closes, 2026 dates published by DGII

Worked example

A late IT-1 of RD$500,000 (about US$8,215.66) paid one month late costs 3% surcharge, RD$15,000 (about US$246.47), and 1.10% interest, RD$5,500 (about US$90.37).

Step by step

Load the dates into your calendar.
Assign a person to each filing.
Check DGII notices for extensions.
Keep proof of filing.

Common traps

Filing at zero is still required for ITBIS.
An extension of the income tax date also extends the asset tax (art. 405).
The DGII calendar can extend a date, as with March 2026 ITBIS in notice 05-26.

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

← Electronic invoicing in the Dominican Republic: e-CF only from 1 November 2026 for large and medium taxpayersEmploying people in the Dominican Republic: what a new employer must do and what a worker really costs →

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