🇩🇴 Dominican Republic
DO / DOM #128
Nomad Score
57.0
Cities
13
🇩🇴 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).
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%.
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
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| DOP 0 | and above | 27.0% | -- |
Personal income
| 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% | -- |
🏠 TAX RESIDENCY
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
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March 31
📚 SOURCES
-
PwC Dominican Republic
(accessed Mar 23, 2026)
PIT 15-25%, CIT 27%
🔗 RELATED
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