🇩🇴 Dominican Republic Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 25.0% Worldwide system

Corporate tax 27.0%

ITBIS 18.0% standard rate

Tax residency 182 days 5 tax treaties

Dominican Republic tax profile

Data year: 2025

Tax system: Worldwide Dominican Republic taxes residents on worldwide income after a 3-year grace period for new residents (foreign investment income exempt during this period).
Top PIT rate: 25.0%
Corporate tax rate: 27.0%
ITBIS: 18.0%
Capital gains tax: 27.0% Capital gains included in ordinary income and taxed at the corporate or individual rate. For individuals up to 25%.
Social security (employee): 5.9%
Social security (employer): 14.4%
Dividend withholding: 10.0%
Interest withholding: 10.0%
Royalty withholding: 27.0%
Inheritance tax: 3.0%
Treaty count: 5

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
DOP 0	and above	27.0%	--

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
DOP 0	DOP 416,220	0.0%	--
DOP 416,220	DOP 624,329	15.0%	--
DOP 624,329	DOP 867,123	20.0%	--
DOP 867,123	and above	25.0%	--

Days threshold: 182 days
Residency rules: Resident if present in DR for 182+ days in a 12-month period, or if center of vital interests is in DR. New residents have a 3-year exemption on foreign investment income.
Exit tax: No
CFC rules: No