Source-cited draft: company formation & entity choice for Dominican Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types, capital and incorporation | The most common vehicles are the SRL (Sociedad de Responsabilidad Limitada, a limited liability company) and the SAS (Sociedad Anónima Simplificada). Incorporation is governed by the Companies Law (Law 479-08, as amended by Law 31-11 and Law 68-19) and routed through ONAPI, the Registro Mercantil and the DGII. | |
| SRL (Sociedad de Responsabilidad Limitada) | Limited liability company; 2 to 50 partners; most common SME vehicleCompanies Law 479-08 (as amended by Law 31-11) | |
| SAS (Sociedad Anónima Simplificada) | Simplified joint-stock company; at least 2 shareholders; liability limited to capital contributedCompanies Law 479-08 (as amended) | |
| SA (Sociedad Anónima) | Public limited company; minimum authorised capital DOP 30,000,000 with at least 10% subscribed and paidCompanies Law 479-08 (as amended) | |
| EIRL (Empresa Individual de Responsabilidad Limitada) | Single-owner limited liability enterpriseCompanies Law 479-08 (as amended) | |
| SRL minimum share capital | No fixed legal minimum (set in bylaws); minimum par value DOP 100 per quotaCompanies Law 479-08 (as amended by Law 68-19) | |
The most common vehicles are the SRL (Sociedad de Responsabilidad Limitada, a limited liability company) and the SAS (Sociedad Anónima Simplificada). Incorporation is governed by the Companies Law (Law 479-08, as amended by Law 31-11 and Law 68-19) and routed through ONAPI, the Registro Mercantil and the DGII.
Other Dominican Republic computations in the OpenAccountants library.
| Step 1 — Reserve company name |
| Register and purchase the trade name at ONAPI (Oficina Nacional de la Propiedad Industrial)Companies Law 479-08 (as amended) |
| Step 2 — Draft and notarise bylaws | Prepare and notarise the company statutes (estatutos) and constitutive documentsCompanies Law 479-08 (as amended) |
| Step 3 — Mercantile Registry | Register with the Registro Mercantil at the Chamber of Commerce (Cámara de Comercio y Producción) and pay the incorporation taxCompanies Law 479-08 (as amended) |
| Step 4 — Tax registration (RNC) | Obtain the Registro Nacional de Contribuyentes (RNC) tax ID from the DGIICódigo Tributario (Law 11-92) |
| Company incorporation tax | 1% of the authorised share capital, payable on registrationLaw 173-07 / DGII incorporation tax rules |
| Typical incorporation timeline | Roughly 1 to 2 weeks (often under 7 business days with complete documentation)Companies Law 479-08 (as amended) |
| Annual mercantile registry renewal | Renew the Registro Mercantil periodically (commonly every 2 years)Companies Law 479-08 (as amended) |
| Core annual compliance | Annual shareholders' meeting, annual IR-2 corporate tax return (within 120 days of fiscal close), asset tax return and monthly ITBIS/withholding filingsCompanies Law 479-08; Código Tributario (Law 11-92) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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