Corporate Income Tax in Dominican Republic

Corporate income tax for Dominican Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Dominican Republic · tax year 2025 · changed 25 Jun 2026

Approved by Miguel Lantigua · 3 Nov 2026

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Key figures: Dominican Republic, 2025

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Standard corporate income tax rate

27%Código Tributario (Law 11-92), Art. 297View source ↗

Tax base

Net taxable income (Dominican-source gross income less deductible expenses incurred to produce/maintain that income)Código Tributario (Law 11-92), Title IIView source ↗

Asset tax as minimum tax

1% of net taxable assets; payable to the extent it exceeds the corporate income tax due (creditable against CIT)Código Tributario (Law 11-92), Asset Tax provisionsView source ↗

Monthly advance payments (anticipos)

Monthly advances of corporate income tax are payable based on prior-year liability/effective rateCódigo Tributario (Law 11-92), Art. 314View source ↗

Withholding tax on dividends (to residents and non-residents)

10%Código Tributario (Law 11-92), Art. 308View source ↗

Withholding tax on interest paid abroad

10% on interest paid to non-resident lendersCódigo Tributario (Law 11-92), Art. 306 bisView source ↗

Withholding tax on royalties paid abroad

27% on royalties paid to non-residentsCódigo Tributario (Law 11-92), Art. 305View source ↗

Withholding tax on services/technical assistance paid abroad

27% on payments to non-resident service providers (technical assistance, publicity, etc.)Código Tributario (Law 11-92), Art. 305View source ↗

The full skill

Corporate income tax rates, base and withholding

Standard corporate income tax rate — 27% percent (Código Tributario (Law 11-92), Art. 297)
Tax base — Net taxable income (Dominican-source gross income less deductible expenses incurred to produce/maintain that income) (Código Tributario (Law 11-92), Title II)
Asset tax as minimum tax — 1% of net taxable assets; payable to the extent it exceeds the corporate income tax due (creditable against CIT) percent (Código Tributario (Law 11-92), Asset Tax provisions)
Monthly advance payments (anticipos) — Monthly advances of corporate income tax are payable based on prior-year liability/effective rate (Código Tributario (Law 11-92), Art. 314)
Withholding tax on dividends (to residents and non-residents) — 10% percent (Código Tributario (Law 11-92), Art. 308)
Withholding tax on interest paid abroad — 10% on interest paid to non-resident lenders percent (Código Tributario (Law 11-92), Art. 306 bis)
Withholding tax on royalties paid abroad — 27% on royalties paid to non-residents percent (Código Tributario (Law 11-92), Art. 305)
Withholding tax on services/technical assistance paid abroad — 27% on payments to non-resident service providers (technical assistance, publicity, etc.) percent (Código Tributario (Law 11-92), Art. 305)
Tax loss carryforward — Losses may be carried forward for up to 5 years, with annual deduction caps (20% per year; 80% cap in year 4, 70% in year 5) ((approx — confirm annual cap mechanics)) (Código Tributario (Law 11-92), Art. 287)
Annual return (IR-2) filing & payment deadline — Within 120 days after fiscal year-end (Código Tributario (Law 11-92), Form IR-2)
Permitted fiscal year-end dates — 31 December, 31 March, 30 June or 30 September (Código Tributario (Law 11-92))

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Approval history

Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.

Miguel Lantigua
25 Jun 2026 · DO
Historical outcome: approved · Record status: superseded

Issue history

No issues recorded.

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Corporate income tax rates, base and withholding

Standard corporate income tax rate — 27% percent (Código Tributario (Law 11-92), Art. 297)

Tax base — Net taxable income (Dominican-source gross income less deductible expenses incurred to produce/maintain that income) (Código Tributario (Law 11-92), Title II)

Asset tax as minimum tax — 1% of net taxable assets; payable to the extent it exceeds the corporate income tax due (creditable against CIT) percent (Código Tributario (Law 11-92), Asset Tax provisions)

Monthly advance payments (anticipos) — Monthly advances of corporate income tax are payable based on prior-year liability/effective rate (Código Tributario (Law 11-92), Art. 314)

Withholding tax on dividends (to residents and non-residents) — 10% percent (Código Tributario (Law 11-92), Art. 308)

Withholding tax on interest paid abroad — 10% on interest paid to non-resident lenders percent (Código Tributario (Law 11-92), Art. 306 bis)

Withholding tax on royalties paid abroad — 27% on royalties paid to non-residents percent (Código Tributario (Law 11-92), Art. 305)

Withholding tax on services/technical assistance paid abroad — 27% on payments to non-resident service providers (technical assistance, publicity, etc.) percent (Código Tributario (Law 11-92), Art. 305)

Tax loss carryforward — Losses may be carried forward for up to 5 years, with annual deduction caps (20% per year; 80% cap in year 4, 70% in year 5) ((approx — confirm annual cap mechanics)) (Código Tributario (Law 11-92), Art. 287)

Annual return (IR-2) filing & payment deadline — Within 120 days after fiscal year-end (Código Tributario (Law 11-92), Form IR-2)

Permitted fiscal year-end dates — 31 December, 31 March, 30 June or 30 September (Código Tributario (Law 11-92))