Source-cited draft: corporate income tax for Dominican Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Accountant-authored. Written and published by Miguel Lantigua, an accountant approved on OpenAccountants. Their licence number (CPA 17839) is published on their profile, so you can check it against the register yourself. No second accountant has attested to this version yet. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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Every figure is drawn from this Tax Guide and cited to its source.
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 ↗
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. 287View source ↗
Annual return (IR-2) filing & payment deadline
Within 120 days after fiscal year-endCódigo Tributario (Law 11-92), Form IR-2View source ↗
Permitted fiscal year-end dates
31 December, 31 March, 30 June or 30 SeptemberCódigo Tributario (Law 11-92)View source ↗
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