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.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Overview of formation vehicles and authorities
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.Companies Law 479-08 (as amended by Law 31-11 and Law 68-19)
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) — https://www.tmf-group.com/en/news-insights/articles/company-formation-administration/start-business-dominican-republic/
SAS (Sociedad Anónima Simplificada)
Simplified joint-stock company; at least 2 shareholders; liability limited to capital contributedCompanies Law 479-08 (as amended) — https://www.bizlatinhub.com/steps-incorporate-company-dominican-republic/
SA (Sociedad Anónima) minimum authorised capital
Minimum authorised capital DOP 30,000,000 with at least 10% subscribed and paid DOP ((approx — confirm current SA minimum capital))Companies Law 479-08 (as amended) — https://www.tmf-group.com/en/news-insights/articles/company-formation-administration/start-business-dominican-republic/
EIRL (Empresa Individual de Responsabilidad Limitada)
Single-owner limited liability enterpriseCompanies Law 479-08 (as amended) — https://www.deel.com/blog/sole-proprietorship-dominican-republic/
SRL minimum share capital
No fixed legal minimum (set in bylaws); minimum par value DOP 100 per quota DOPCompanies Law 479-08 (as amended by Law 68-19) — https://chandrawatpartners.com/llc-s-r-l-incorporation-in-the-dominican-republic-a-practical-overview-step-by-step-incorporation/
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) — https://www.bizlatinhub.com/steps-incorporate-company-dominican-republic/
Step 2 — Draft and notarise bylaws
Prepare and notarise the company statutes (estatutos) and constitutive documentsCompanies Law 479-08 (as amended) — https://chandrawatpartners.com/llc-s-r-l-incorporation-in-the-dominican-republic-a-practical-overview-step-by-step-incorporation/
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) — https://www.bizlatinhub.com/steps-incorporate-company-dominican-republic/
Step 4 — Tax registration (RNC)
Obtain the Registro Nacional de Contribuyentes (RNC) tax ID from the DGIICódigo Tributario (Law 11-92) — https://www.usemultiplier.com/dominican-republic/company-registration
Company incorporation tax
1% of the authorised share capital, payable on registration percent ((approx — confirm current rate and minimum))Law 173-07 / DGII incorporation tax rules — https://www.bizlatinhub.com/steps-incorporate-company-dominican-republic/
Typical incorporation timeline
Roughly 1 to 2 weeks (often under 7 business days with complete documentation) ((approx — practical estimate))Companies Law 479-08 (as amended) — https://www.bizlatinhub.com/steps-incorporate-company-dominican-republic/
Annual mercantile registry renewal
Renew the Registro Mercantil periodically (commonly every 2 years) ((approx — confirm renewal cycle))Companies Law 479-08 (as amended) — https://www.commenda.io/dominican-republic/annual-compliance
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) — https://www.commenda.io/dominican-republic/annual-compliance
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