- Tax system worldwide territorial
- Income tax brackets updated
Top income tax
25.0%
Territorial system
Corporate tax
27.0%
ITBIS
18.0%
standard rate
Tax residency
182 days
2 tax treaties
Dominican Republic tax profile
Data year: 2026
- Tax system
- Territorial Territorial system: Dominican-source income is generally taxable; foreign-source income is usually exempt. Resident individuals and entities are also taxed on foreign investment income, financial gains and certain technical-assistance income (Law 30-26). Individuals who become residents pay tax on that foreign-source income only after the third year of residence.
- Top PIT rate
- 25.0%
- Corporate tax rate
- 27.0%
- ITBIS
- 18.0%
- Capital gains tax
- 27.0% Capital gains are included in ordinary income (up to 25% for individuals, 27% or 30% for companies). Disposals of real property by individuals may be subject to a 10% single final payment, with exemptions for primary residence reinvestment and for sellers over 65 on their primary home.
- Social security (employee)
- 5.9%
- Social security (employer)
- 15.4%
- Dividend withholding
- 10.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Inheritance tax
- 3.0%
- Treaty count
- 2
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| DOP 0 | DOP 1,000,000,000 | 27.0% |
| DOP 1,000,000,000 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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% |
Tax flags
Digital Services Tax
Territorial Exemption
Tax residency
- Days threshold
- 182 days
- Residency rules
- Resident if present in the Dominican Republic for more than 182 days in a calendar year, whether continuously or not.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- DGII — Impuesto sobre la Renta (accessed Oct 9, 2026) PIT scale 2026, 30% CIT threshold, filing deadline
- DGII — Resolución DDG-AR1-2026-00001 (accessed Oct 9, 2026) Inflation-adjusted PIT brackets for calendar year 2026
- PwC Dominican Republic Tax Summary (accessed Oct 9, 2026) Territorial system, WHT, social security, Law 30-26 developments
- DGII — Tratados y acuerdos internacionales (accessed Oct 9, 2026) CDI in force with Canada and Spain only