Countries › Dominican Republic › Guide › 6. Taxes › Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed

Tax system of the Dominican Republic: who collects what, the main rates in 2026 and what Ley 30-26 changed

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

The Código Tributario (Ley 11-92) sets income tax, ITBIS (the value added tax), selective consumption taxes and the asset tax, collected by DGII, while Aduanas collects at the border. Companies pay 27%, or 30% from 2026 to 2028 if income reaches RD$1,000 million, ITBIS is 18%, and dividends carry a final 10%. Ley 30-26 of 18 June 2026 rewrote penalties, withholding on payments abroad and the 2027 personal scale, and its draft regulation is still in consultation.

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

Corporate income tax	27 %Ley 11-92 art. 297, as of 2026-10-30 · in force
Temporary rate for income from RD$1,000 million, fiscal years 2026 to 2028	30 %Ley 11-92 art. 297 paragraph II, as of 2026-10-30 · in force
ITBIS standard rate	18 %Ley 253-12 art. 23, as of 2026-10-30 · in force
Dividend withholding	10 %Ley 11-92 art. 308, as of 2026-10-30 · in force
Income tax treaties in force named by DGII	2 treatiesNorma General 05-2023, as of 2026-10-30 · in force
Exchange rate used for USD conversions	60.8594 DOP per USDBanco Central reference selling rate, 28 October 2026, as of 2026-10-28 · in force

The rule

1. The Código Tributario sets income tax in Title II, ITBIS in Title III, selective consumption taxes in Title IV and the asset tax in Title V. Title I holds the general procedure, penalties and appeals.Ley 11-92, Código Tributario, Titles I to V, 1992-05-16 official text · verified 2026-10-30

2. Domiciled companies pay 27% on net taxable income. For fiscal years 2026, 2027 and 2028, taxpayers with income from RD$1,000 million pay 30%.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 297 and paragraph II, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 art. 15 restated the rate and added the temporary 30% rate. DGII dates it from fiscal year 2026, starting with closes at 30 June 2026.

3. ITBIS applies at 18% on taxable sales, imports and services, as DGII confirmed under art. 23 of Ley 253-12.Ley 253-12 art. 23, applied by DGII, art. 345 of the Código Tributario, 2012-11-09 official text · verified 2026-10-30

4. A taxpayer may choose the most convenient tax regime but cannot take more than one incentive regime for the same economic activity, investment or operation.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 2-1, 2026-06-18 official text · verified 2026-10-30 · changed: New rule added by Ley 30-26 art. 1.

5. Most Ley 30-26 measures took effect on fixed dates: new surcharges, withholding and payments abroad from 1 July 2026, the bank payment tax from 3 July 2026, the personal scale and new advance payment tiers from fiscal year 2027.DGII notice 10-26, Calendar table, 2026-06-26 official text · verified 2026-10-30

Tax	Rate	Base	Collector
Income tax, companies	27%; 30% for income from RD$1,000 million, 2026 to 2028	Net taxable income	DGII
Asset tax	1%, creditable against income tax	Taxable assets	DGII
ITBIS	18%; 16% on listed goods; 0% on exports	Sales, imports, services	DGII, Aduanas at import
Dividend withholding	10% final	Dividends paid	DGII
Interest paid abroad	10% final	Gross interest	DGII
Royalties, software licences, online advertising, data storage paid abroad	15% final since 1 July 2026	Gross payment	DGII
Other payments abroad	27% final	Gross or presumed income	DGII
Payment tax on checks and transfers	0.2% since 3 July 2026	Value paid	DGII
Employer social security	7.09% health, 7.10% pension, risk premium	Capped salary	TSS

Main taxes for a business, October 2026

Measure	Date	Status
Payment plans, prompt payment discounts, real estate gain tax, inheritance changes, US$30 exit fee	On enactment, June 2026	In force
3% monthly surcharge, new withholding rates, 15% on royalties and software	1 July 2026	In force
0.20% payment tax	3 July 2026	In force
Tax amnesty applications	Until 31 December 2026	Open; Norma General 04-2026 of 28 October 2026
New interest formula	Reviewed January 2027	Scheduled
Personal scale with RD$480,000 exempt and a 27% top rate; new advance payment tiers; end of 1% tax on incorporation; 1% property operations tax	Fiscal year 2027	Scheduled
Property operations tax eliminated; life insurance tax 6%	2028	Scheduled
New simplified regime	On issue of its regulation	Pending
Accelerated depreciation	On issue of a general norm with the asset list	Pending
Regulation of Ley 30-26	Draft in public consultation, no decree number	Pending

Reform tracker: Ley 30-26 and related measures

Worked example

A company with taxable profit of RD$10,000,000 (about US$164,313.15) pays RD$2,700,000 (about US$44,364.55) of income tax. Paying the remaining RD$7,300,000 (about US$119,948.60) as a dividend costs a further RD$730,000 (about US$11,994.86), leaving shareholders RD$6,570,000 (about US$107,953.74), a combined burden of 34.3%.

Step by step

Register with DGII for an RNC before invoicing.
Fix the fiscal close at 31 December, 31 March, 30 June or 30 September.
Map which monthly filings apply using the tax calendar page.
Check whether any incentive regime fits, and remember only one regime per activity.
Track the Ley 30-26 regulation, since several definitions sit in the draft.

Common traps

DGII web pages lag the law in places. Its selective tax page still showed 1.5 per thousand for the payment tax after Notice 10-26 confirmed 0.20% from 3 July 2026.
The compiled Código Tributario on the DGII site predates Ley 30-26, so read it together with the law.
The draft regulation is not law. Anything found only there is flagged as draft in this guide.

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

← Investing abroad from the Dominican Republic: no exchange limit, but tax on foreign income and reportingCorporate income tax in the Dominican Republic: 27%, the temporary 30% rate, returns and foreign income →

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