Dominican Republic tax system overview for 2026: income tax (ISR), corporate rate, ITBIS, withholding, asset tax, RST, penalties and deadlines

Scope and who this is for (DGII: Impuesto sobre la Renta; DGII Aviso 10-26)

This Guide is a map of the main national taxes in the Dominican Republic as they stand on 25 September 2026. It covers:

• income tax (Impuesto sobre la Renta, ISR) for individuals and companies, including the 2026 personal scale and the new scale that starts in fiscal year 2027;
• the corporate rate of 27%, and the temporary 30% rate for very large taxpayers;
• withholding on payments to individuals and to non-residents, including the higher rates from 1 July 2026;
• ITBIS (the Dominican VAT) at 18%, the reduced 16% rate and the main exemptions;
• the asset tax (Impuesto sobre los Activos) at 1%, which works as a minimum tax;
• the simplified regime for small taxpayers (Régimen Simplificado de Tributación, RST);
• surcharges, interest and the main filing dates.

All taxes here are administered by the Dirección General de Impuestos Internos (DGII). The legal base is the Tax Code, Law 11-92, as amended, most recently by Law 30-26 of 18 June 2026 ("Ley de medidas pro-crecimiento económico, simplificación fiscal y mitigación de la crisis internacional"). Law 30-26 changes many rules on different dates. DGII published a start-date table for it (Aviso 10-26), and this Guide follows that table.

Amounts are in Dominican pesos (RD$). The official texts are in Spanish; Spanish terms are kept in brackets so you can match them to DGII forms.

Not covered in depth: customs duties, the selective consumption tax (ISC) on alcohol, tobacco, fuel, telecoms and insurance, the property tax (IPI), vehicle taxes, inheritance and gift tax, free-zone and other incentive regimes, transfer pricing, and payroll social security (TSS). Treat them as separate questions.

Tax year. Individuals use the calendar year. Companies may close on 31 March, 30 June, 30 September or 31 December; DGII publishes a return date for each close. The primary year here is fiscal year 2026. A short section covers the 2025 returns being filed and paid in 2026.

Ask the client first

• Who is the taxpayer? An individual (persona física), a sole-owner business (negocio de único dueño), a company (SRL, SA, EIRL), a non-profit, or a non-resident with no Dominican presence. The rate, the forms and the asset tax all depend on this.
• Are they resident? A person is resident for tax purposes if they stay in the country more than 182 days in the fiscal year, continuously or not. When did they become resident? Foreign investment and financial income is only taxed from the third year of residence.
• Which fiscal year and which closing date? For a company: 31 March, 30 June, 30 September or 31 December. This fixes the IR-2 date, the asset tax instalments and whether the 30% rate can apply yet. (DGII: ISR)
• What was gross income (ingresos) for the year? Is it RD$1,000,000,000 or more? That triggers the temporary 30% rate for fiscal years 2026 to 2028. (DGII: ISR)
• What kind of income? Salary, independent professional fees, rent, dividends, interest, royalties, a sale of real estate, or business profit. Withholding is different for each, and some withholding is final.
• Who pays them, and when? For fees and rent paid to individuals, was the payment made before or from 1 July 2026? The withholding rate changed on that date.
• Do they sell taxed goods or services, import, or export? That decides ITBIS registration and monthly IT-1 filing, and whether the reduced 16% rate, an exemption or the zero rate for exports applies. (DGII: ITBIS)
• Are they in the RST (simplified regime), or thinking of joining? Which mode, income-based or purchases-based? Entry needs DGII's prior approval.
• Do they have any incentive regime, exemption contract or free-zone status? Law 30-26 says a taxpayer cannot use more than one incentive regime for the same activity, investment or operation.
• Is anything overdue? Unpaid tax runs a surcharge and interest. An amnesty under Law 30-26 is open until 31 December 2026, and payment plans are available.

The method, step by step

1. Set the year and the rules in force. Fiscal year 2026, unless the question is about the 2025 return. Check each rule against the Law 30-26 start-date table below; several changes start on 1 July 2026, some in fiscal year 2026, and some only in fiscal year 2027.
2. Classify the person (individual, company, non-resident) and residence (more than 182 days).
3. Sort the income by source. Dominican-source income is taxed. For residents, foreign-source income is taxed only if it comes from investments, financial gains or (after Law 30-26) technical assistance services, and for new residents only from the third year.
4. Apply withholding first. Some withholding is final (dividends, interest, prizes, payments abroad, rent paid to individuals from 1 July 2026). Final withholding ends the tax on that income. Other withholding (fees for services) is a payment on account and is credited in the annual return.
5. Compute annual ISR. Individuals: apply the progressive scale to net taxable income. Companies: apply 27%, or 30% if the income test for 2026 to 2028 is met. (DGII: ISR)
6. Compute the asset tax (1% of taxable assets) for companies and sole-owner businesses. ISR liquidated for the year is credited against it; pay only any excess. (DGII: ISR, ISA section)
7. ITBIS, monthly. Output ITBIS at 18% (or 16% on listed goods) minus input ITBIS, filed and paid by the 20th of the following month. (DGII: ITBIS)
8. File and pay on time. Use the dates below. If a date falls on a weekend or holiday, it moves to the next working day.
9. If late, add the surcharge and interest, and check whether a prompt-payment discount or a payment plan applies.

Key rules and figures, with years

Who pays income tax, and on what (DGII: Impuesto sobre la Renta; Tax Code, Law 11-92; DGII Aviso 22-25)

• ISR taxes income, profit or gain of individuals, companies and undivided estates (sucesiones indivisas) in a fiscal period.
• Residents (individuals and companies) and estates of people domiciled in the country pay on Dominican-source income plus foreign-source income from investments and financial gains. DGII says the system is not worldwide: it is a mixed test.
• Law 30-26 added foreign-source technical assistance services (management, technical and consulting services supplying non-patentable know-how) to the foreign income that residents pay tax on, and made technical assistance used in the country Dominican-source income for the provider, even if the work is done abroad.
• Residence: more than 182 days in the country in the fiscal year, continuous or not (Tax Code, Art. 12). A company is domiciled if it is incorporated under Dominican law or has its main seat or effective management in the country.
• New residents pay tax on their foreign-source income only from the third year (period) after becoming resident (Tax Code, Art. 271; DGII Aviso 22-25).
• Exempt: the State, municipalities, chambers of commerce, religious institutions (on income from worship), and charitable, social, cultural, scientific and similar non-profit bodies, plus anyone fully exempted by the Code, special laws or contracts approved by Congress.

Personal income tax: the 2026 scale (DGII: Impuesto sobre la Renta)

Resident individuals apply this progressive annual scale to net taxable income for fiscal year 2026 (DGII's published "Escala retención asalariados 2026"):

Annual net taxable income (2026)	Tax
Up to RD$416,220.01	Exempt
RD$416,220.01 to RD$624,329.01	15% of the excess over RD$416,220.01
RD$624,329.01 to RD$867,123.00	RD$31,216.00 plus 20% of the excess over RD$624,329.01
RD$867,123.01 and above	RD$79,776.00 plus 25% of the excess over RD$867,123.01

• DGII says these amounts are adjusted each year for inflation published by the Central Bank. Use the table for the year being declared.
• Employers withhold monthly from salaries using the DGII withholding table and file the IR-3 by the 10th of the following month (DGII 2026 calendar).
• The Christmas salary (salario de Navidad) is exempt under Law 204-97. Law 30-26 (Art. 33) reworded that law: the exemption covers the Christmas salary of one twelfth of the ordinary salary earned in the calendar year, even where the amount paid is more than five legal minimum wages. How DGII treats any amount paid above one twelfth is not stated on its pages: check before advising.

Personal income tax from fiscal year 2027 (Law 30-26, Art. 10; DGII Aviso 10-26)

Law 30-26 replaces the scale from fiscal year 2027. It does not apply to 2026 income.

Annual net taxable income (from 2027)	Tax
Up to RD$480,000.00	Exempt
RD$480,000.01 to RD$685,000.00	15% of the excess over RD$480,000.01
RD$685,000.01 to RD$910,000.00	RD$30,750.00 plus 20% of the excess over RD$685,000.01
RD$910,000.01 to RD$4,800,000.00	RD$75,750.00 plus 25% of the excess over RD$910,000.01
RD$4,800,000.01 and above	RD$1,048,250.00 plus 27% of the excess over RD$4,800,000.01

The law says the scale will be adjusted each year for the previous year's inflation. So the 2027 figures above may be updated by DGII before they apply: check the DGII page in early 2027.

Education expense deduction (fiscal year 2026) (Law 30-26, Art. 26; DGII Aviso 10-26)

• Individuals filing on their own can deduct documented education expenses, in addition to the exempt amount, if the school invoiced them with a valid tax receipt (comprobante fiscal).
• Limit: up to 10% of taxable income, and never more than 30% of the exempt amount in the scale. The cap rises to 50% of the exempt amount when the expenses are for a person with a disability or a neurodevelopmental disorder.
• Any resulting refund is credited by the employer in the following months. DGII applies this from fiscal year 2026.

Capital gains on real estate of individuals (Law 30-26, Arts. 14 and 16; DGII Aviso 10-26)

• A capital gain made by an individual on the sale of real estate is taxed at 10%, as a single and final payment, due within six months of the transfer. DGII lists this as in force immediately.
• Main home, reinvested: the gain is exempt if the whole amount received is reinvested in a new main home within six months. If only part is reinvested, the exemption is proportional.
• Main home, age over 65: gains on the transfer of the main home by individuals older than 65 are exempt.
• Companies or entities whose only activity is holding real estate (not used in a commercial activity) may use the same treatment.
• Law 30-26 also defines capital assets to include digital assets and crypto-assets.

Corporate income tax (Law 30-26, Art. 15; DGII: Impuesto sobre la Renta; DGII Aviso 10-26)

• Domiciled legal persons pay 27% on net taxable income. This covers companies, EIRLs, state companies on commercial income, undivided estates, partnerships, de facto and irregular companies, and any other profit-making organisation not expressly exempt.
• Temporary 30% rate: for fiscal periods 2026, 2027 and 2028 only, taxpayers with income of RD$1,000,000,000 or more pay 30% of taxable income. DGII's ISR page says "iguales o superiores" (equal to or more than). From fiscal period 2029 they return to 27%.
• When the 30% starts: DGII's table says fiscal year 2026, starting with fiscal closes of 30 June 2026. So a company with a 31 March 2026 close is not caught for that year; companies closing 30 June 2026, 30 September 2026 and 31 December 2026 are.
• The 27% (or 30%) rate is also the rate used by other Title II articles, except the individual scale and the specific withholding rates (Arts. 296, 305 Bis, 305 Ter, 306, 306 Bis, 308 and 309).
• Accelerated depreciation (new): companies may depreciate new industrial machinery and equipment (tariff chapters 84 and 85, useful life of five years or more, not parts) at double the normal rate. DGII must publish the list of qualifying goods by norma general first.

Withholding (Law 30-26, Arts. 17, 20 to 22; Law 253-12, Arts. 6 to 8; DGII Aviso 10-26)

Payers who are withholding agents deduct the tax from the payment and pay it to DGII. The Art. 309 rates changed on 1 July 2026 (DGII Aviso 10-26). Payments made before that date use the old rates.

Payment	Up to 30 June 2026	From 1 July 2026	Nature
Rent of movable or immovable property provided by individuals	10%, on account	15%	Final from 1 July 2026 (before: on account)
Fees, commissions and other pay for services by individuals, not as employees	10%	15%	On account
Lottery and similar prizes, promotional prizes and other bets	25%	25%	Final
Payments by the State and its bodies for goods and services	5%	5%	On account
Any other income not expressly listed	10%	15%	On account

• Dividends paid to residents or non-residents: 10% withholding, single and final (Art. 308).
• Interest paid to resident individuals: 10%, final, with an option to file and reclaim in low-income cases (Art. 306 Bis). Interest paid abroad: 10%, final (Art. 306).
• Other Dominican-source income paid to non-residents: withholding at the Art. 297 rate (27%), as a single and final payment. The gross amount paid is treated as net income, unless a presumed-income rule applies (Art. 305).
• Royalties paid abroad (new): 15% of the gross amount, final, from 1 July 2026 (Art. 305-1).
• Software licences, online advertising, and data use or storage paid abroad (new): 15% of the gross amount, final, from 1 July 2026 (Art. 305-2). A genuine purchase of software (transfer of ownership by the developer or owner) is not caught.
• Other withholding of ISR (IR-17) is filed and paid by the 10th of the following month. Salary withholding (IR-3) is also due by the 10th.
• Law 30-26 changed the bands for prizes paid by sports-betting and lottery shops (15% and 25%), and the sector rules for casinos and slot machines. These are out of scope here.

ITBIS (VAT) (DGII: ITBIS; Law 253-12, Art. 23; Tax Code, Law 11-92, Art. 342)

• ITBIS (Impuesto sobre Transferencias de Bienes Industrializados y Servicios) is a value-added tax on transfers and imports of industrialised goods and on services.
• Who pays: individuals (professionals, sole-owner businesses) and legal persons (SRL, EIRL, private non-profits), Dominican or foreign, that make taxed transfers, imports or services.
• Standard rate: 18%. DGII confirms that under Law 253-12 the rate from 2016 is 18% (the planned cut to 16% did not happen).
• Reduced rate: 16% from 2016 on listed goods: yogurts and other dairy derivatives, butter, coffee (except unroasted), edible oils (soya, peanut, palm, sunflower, coconut, corn), margarine, sugars, and unsweetened cocoa powder (Law 253-12, Art. 23, Para. II).
• Exports: zero rate. Exporters can deduct input ITBIS on their export activity and claim any balance back from DGII (Art. 342).
• Exempt goods (examples from DGII's list): live animals, fresh meat, popular fish, dairy (except yogurt and butter), milk and honey, unprocessed mass-consumption vegetables and fruit, unroasted coffee, cereals and flours, cocoa beans. Law 30-26 added some asphalt products to the exempt list, and added unsweetened milk and cream, natural and mineral water, and pasta to the list of goods whose producers buy their raw materials, packaging and inputs free of ITBIS (Art. 343, Para. III).
• Exempt services: financial services including insurance, pensions, land transport of people and goods, electricity, water and rubbish collection, rent of housing, health (including gyms and dentists), education and culture, funeral services, and beauty salons and hairdressers.
• Not housing, so taxed: rent of farms, land, commercial premises, offices, warehouses, holiday villas and tourist apartments, hotels and other non-housing structures.
• Withholding by companies: companies must withhold ITBIS on services supplied to them by individuals. Companies paying other companies for liberal professional services or rent of movable goods withhold 30% of the ITBIS invoiced; for security and guard services the withholding is 100% (Normas Generales 02-05 and 07-09). The rate for services by individuals is not stated on the DGII pages used here: check. From 16 September 2026, those Norma 02-05 withholdings are not made when the supplier company is an authorised electronic invoice issuer and bills with an electronic tax receipt (e-CF) (Norma General 02-26). Other withholding and collection rules are unchanged.
• Imports: ITBIS is paid with the customs duties. Law 30-26 added a collection (percepción) at customs on imports by importers not registered for ITBIS, calculated on the ITBIS base plus 30% gross added value.
• Return and payment (IT-1): within the first 20 days of the month after the period (January is filed and paid by 20 February).

Asset tax (Impuesto sobre los Activos) (DGII: Impuesto sobre la Renta, ISA section; Tax Code, Law 11-92, Arts. 401 to 407)

• Who: legal persons and individuals with sole-owner businesses. Rate: 1% a year of taxable assets.
• Base: total assets on the balance sheet, including real estate, not adjusted for inflation, after depreciation, amortisation and bad-debt reserves. Banks and other financial intermediaries, pension fund managers and funds, securities firms, and electricity generation, transmission and distribution companies use their fixed assets net of depreciation instead (Art. 403).
• How it interacts with ISR: the asset tax liquidated is a credit against the ISR for the same year. If ISR is equal to or more than the asset tax, the asset tax is extinguished. If the asset tax is higher, pay only the difference (Art. 407). In practice you pay the higher of the two.
• Payment: declared in the ISR return, and any amount due is paid in two equal instalments: the first on the ISR deadline, the second six months later. If DGII extends the ISR date, the asset tax date moves with it.
• Exempt: legal persons fully exempt from ISR by the Code, special laws or contracts approved by Congress; and, from Law 30-26, companies in the agricultural sector (Art. 406, Para. IV). New or capital-intensive investments can apply for a temporary exclusion at least three months before the return is due (Art. 406, Paras. I and II).
• Law 11-92 carries a note that Law 253-12 planned to cut and then abolish this tax if a revenue target was met. DGII's page still states the 1% rate, so the tax applies.

RST: simplified regime for small taxpayers (DGII: RST; Law 30-26, Art. 25; DGII Aviso 10-26; DGII Aviso 03-26)

• The RST is a voluntary regime that sets both ISR and ITBIS on the basis of gross income or of purchases. It runs under Decree 265-19 and has applied since fiscal year 2019. Entry needs DGII's prior approval.
• The current eligibility limits are set by Decree 265-19, which is not reproduced on the DGII pages used here. Check them on the DGII RST page or with the RST calculator before advising.
• Law 30-26 rewrote the RST (Art. 290 of the Code):
  • Income mode: companies and sole-owner businesses selling services or goods only to final consumers, with gross income not over RD$30,000,000; and individuals with independent professional or trade income, and agricultural taxpayers, with gross income not over RD$15,000,000.
  • Purchases mode: traders in goods with annual purchases and imports not over RD$60,000,000.
  • The limits are indexed each year to 100% of the consumer price index.
  • Apply to DGII by 31 December of the year in which the return will be filed. The RST year is the calendar year.
  • Open to individuals, sole-owner businesses, EIRLs and SRLs whose partners are all individuals, if their assets are used in the taxed activity.
  • The procedure, tax calculation and payment frequency will be set by a new regulation from the Executive. DGII's start-date table lists this item as "issue of the new RST regulation", so the new limits do not apply until that regulation is issued. Check whether it has been issued.
• RST annual return for 2025: DGII said the fiscal year 2025 return was due by 26 February 2026, and that the Norma General 04-2022 rules on the exempt amount for salaried RST members and the "positive adjustment" for tax not withheld by employers did not apply for 2025.

Advance payments of ISR (anticipos) (Tax Code, Law 11-92, Art. 314; Law 30-26, Art. 23)

Fiscal year 2026 (current rule):

• Companies and sole-owner businesses whose effective tax rate is 1.5% or less pay 12 equal monthly advances of 1.5% of the previous year's declared gross income.
• If the effective rate is more than 1.5%, the monthly advance is one twelfth of the tax liquidated in the previous return.
• Individuals and undivided estates pay advances equal to 100% of the previous year's tax, in the 6th month (50%), 9th month (30%) and 12th month (20%).
• An overpayment of advances at year end can be offset against the asset tax, or refunded.

From fiscal year 2027 (Law 30-26):

• The 1.5% or one-twelfth rule applies only to companies classified as medium or large.
• Small companies and sole-owner businesses pay in three instalments (50%, 30%, 20%) like individuals.
• Micro companies and sole-owner micro businesses are exempt from advances. So are agricultural taxpayers.
• Individuals whose income was all subject to withholding pay no advance.
• A taxpayer whose income falls by more than 30% can ask DGII, at least 15 days before the due date, for a full or partial exemption.

Surcharges, interest and payment plans (Law 30-26, Arts. 2 to 8; DGII: ITBIS; DGII Aviso 10-26)

• Late payment surcharge (recargo moratorio), from 1 July 2026: 3% for each month or part month late, on the unpaid tax, capped at 100% of the tax owed. It applies to withholding agents too. It is suspended from notice of an audit until the payment date in the final audit result.
• Compensatory interest (interés indemnizatorio): DGII's pages state 1.10% for each month or part month, until the debt is paid. Law 30-26 links the rate to the banks' average lending rate plus 30 basis points, set by DGII at the start of each calendar year; DGII lists the revised rate from January 2027.
• Prompt-payment discounts on surcharges (in force now): 90% if you correct voluntarily before any DGII request; 70% if you accept and correct after an audit starts; 50% if you pay an audit assessment within the 30-day voluntary period; 30% if you withdraw an appeal and pay at once. No discount where the non-compliance is tax fraud.
• Assessed debts with no other payment date are due within 30 working days of notice.
• Payment plans (acuerdos de pago): pay at least 15% up front, give security for the rest, pay interest, and pay monthly. Missing three consecutive instalments cancels the plan. Plans run up to 12 months (up to 24 months where the debt covers periods longer than 12 months). Only one plan at a time.
• Amnesty until 31 December 2026: debts under appeal can be settled by paying the tax plus up to one year of interest (dropping the appeal); final unpaid debts and unfiled returns for open periods can be settled by paying the tax plus up to one year of surcharges and interest. Payment can be split over up to 12 months. DGII sets the procedure by norma general.
• Formal breaches (not filing a return, false or inaccurate information and similar) carry fines of 5 to 30 minimum wages.

Law 30-26: what starts when (DGII Aviso 10-26)

Change	Starts
Payment plans, prompt-payment discounts, amnesty	Immediately (amnesty until 31 December 2026)
Surcharge of 3% a month	1 July 2026
New interest rate	January 2027
New personal scale (RD$480,000 exempt, 27% top band)	Fiscal year 2027
10% tax on individuals' real-estate gains; over-65 main home exemption	Immediately
30% corporate rate for income of RD$1,000,000,000 or more	Fiscal year 2026 (from fiscal closes of 30 June 2026)
New Art. 309 withholding rates; 15% on royalties and software, online advertising and data paid abroad	1 July 2026
New advance payment rules	Fiscal year 2027
Accelerated depreciation	When DGII publishes the list of goods
New RST	When the new RST regulation is issued
Education expense deduction limits	Fiscal year 2026
Tax on cheques and electronic transfers at 0.20%	3 July 2026

Boundaries and exceptions (DGII: Impuesto sobre la Renta; Law 30-26; Tax Code, Law 11-92)

Situation	Rule
Stay of exactly 182 days	Not resident: the test is more than 182 days
New resident with foreign dividends	Taxed only from the third year of residence, and only investment, financial or technical assistance income
Company income exactly RD$1,000,000,000 in 2026	30% applies: the law says "a partir de" and DGII says "iguales o superiores". DGII's start-date table words it as "mayores a" (more than), so confirm with DGII for a taxpayer right on the line
Company with 31 March 2026 close	Fiscal year closing 31 March 2026 stays at 27%; the 30% starts with closes of 30 June 2026
Fee paid to an individual on 30 June 2026 vs 1 July 2026	10% vs 15% withholding: the payment date decides
Rent paid to an individual from 1 July 2026	15% withholding is final: the rent is not taxed again in the IR-1
ISR equal to the asset tax	Asset tax extinguished: nothing extra to pay
Sale of main home, all proceeds reinvested in six months	Gain exempt; partial reinvestment gives a proportional exemption
Sale of main home by a person over 65	Gain exempt
Deadline on a weekend or holiday	Moves to the next working day
Long-overdue tax	Surcharge stops at 100% of the tax; interest keeps running until paid
Supplier company is an authorised e-CF issuer (from 16 September 2026)	No Norma 02-05 ITBIS withholding by the paying company

Worked cases (DGII: Impuesto sobre la Renta; Law 30-26; DGII Aviso 10-26)

These are illustrations with rounded inputs, not advice for a real client.

Case 1: employee, 2026. Resident, net taxable salary income for 2026 of RD$1,000,000. Top band: RD$79,776.00 plus 25% of (RD$1,000,000 minus RD$867,123.01) = RD$79,776.00 + RD$33,219.25 = RD$112,995.25 for the year. The employer withholds this monthly using the DGII table and reports it on the IR-3.

Case 2: large company, fiscal year 2026, 31 December close. Income RD$1,200,000,000, net taxable income RD$100,000,000. The income test is met for 2026, so ISR = 30% x RD$100,000,000 = RD$30,000,000, due with the IR-2 by 30 April 2027 (120 days after the close; check DGII's 2027 calendar). A company with income of RD$900,000,000 and the same profit type, taxable income RD$50,000,000, pays 27% = RD$13,500,000.

Case 3: asset tax, fiscal year 2025, 31 December close (payable now). Taxable assets RD$200,000,000, so asset tax = 1% = RD$2,000,000. ISR liquidated for 2025 = RD$1,500,000. The ISR is credited, leaving RD$500,000 of asset tax, paid in two equal instalments of RD$250,000: the first by 30 April 2026 and the second by 30 October 2026.

Case 4: fees to an independent consultant. A company pays a resident individual consultant a fee of RD$100,000. Paid on 15 June 2026: withhold 10% = RD$10,000. Paid on 15 August 2026: withhold 15% = RD$15,000. In both cases it is a payment on account, credited in the consultant's IR-1, and the company reports it on the IR-17 by the 10th of the following month.

Case 5: individual sells a rental flat. In August 2026 a resident individual sells a flat that is not their main home, with a capital gain of RD$3,000,000. Tax = 10% = RD$300,000, final, due within six months of the transfer.

Case 6: late ITBIS. ITBIS of RD$100,000 for August 2026 was due by 20 September 2026 and is paid two months late. Surcharge: 3% x 2 months = 6% = RD$6,000, plus compensatory interest for two months at DGII's monthly rate (use DGII's surcharge calculator). If the taxpayer files a voluntary correction before any DGII request and pays at once, the surcharge is cut by 90%.

When to refuse or refer

• Free-zone, tourism, border-development and other incentive regimes, or exemption contracts approved by Congress. Each has its own law; Law 30-26 bars using two incentive regimes for the same activity. Refer to a Dominican tax adviser.
• Taxpayers close to RD$1,000,000,000 of income, or with a non-calendar year, until the 30% timing is confirmed with DGII. (DGII Aviso 10-26)
• Non-residents and cross-border structures, including treaty claims, permanent establishment questions and the new technical-assistance rule. Check any tax treaty position with DGII.
• RST cases until the new RST regulation is issued, and any question that turns on the Decree 265-19 limits.
• Audits, assessments, appeals and amnesty choices. The discounts and the amnesty depend on timing and on dropping appeals; these are one-way decisions.
• Fraud or criminal exposure (defraudación): no prompt-payment discounts apply. Refer to a lawyer.
• Sector taxes (ISC, hydrocarbons, casinos and betting, mining, banking): out of scope.

Filing and payment (DGII: Impuesto sobre la Renta; DGII: ITBIS; DGII Calendario del contribuyente 2026)

Obligation	Form	Deadline
Individual income tax, return and payment	IR-1	31 March of the following year (within 90 days of the 31 December close)
Company income tax, return and payment	IR-2	120 days after the fiscal close
Asset tax	In the income tax return	Two equal instalments: ISR deadline, and six months later
ITBIS	IT-1	20th of the following month
Salary withholding	IR-3	10th of the following month
Other ISR withholding	IR-17	10th of the following month
Monthly advance payments (companies)	Anticipo	15th of each month (DGII 2026 calendar)

If a date falls on a weekend or public holiday, it moves to the next working day. If DGII extends the ISR date, the asset tax date moves with it.

Returns being filed and paid in 2026 (fiscal year 2025, and 2026 closes)

Fiscal close	IR-2 and first asset tax instalment	Second asset tax instalment
30 September 2025	28 January 2026	30 July 2026
31 December 2025	30 April 2026	30 October 2026
31 March 2026	29 July 2026	30 January 2027 (check: DGII's page prints "2026")
30 June 2026	28 October 2026	30 April 2027 (check: DGII's page prints "2026")

• Individuals: the January to December 2025 period was declared and paid by 31 March 2026 on the IR-1, using the scale DGII published for 2025 (not reproduced on the DGII page used here: check).
• The 30% rate first bites on the IR-2 for fiscal closes of 30 June 2026, due 28 October 2026. (DGII Aviso 10-26)
• The 2025 RST return was due by 26 February 2026.

Completion checklist

• Fiscal year and closing date confirmed; each rule checked against the Law 30-26 start dates.
• Residence (more than 182 days) and year of arrival confirmed; foreign income limited to investment, financial and technical assistance income from the third year.
• 2026 scale used for 2026 personal income; the 2027 scale only from fiscal year 2027.
• Corporate rate: 27%, or 30% if income is RD$1,000,000,000 or more and the close is 30 June 2026 or later (until 2028). (Law 30-26)
• Withholding rate chosen by payment date (before or from 1 July 2026), and final vs on-account treatment applied.
• Asset tax computed at 1% and ISR credited; two instalments diarised. (DGII: ISR)
• ITBIS rate (18%, 16%, exempt or zero) checked per item; withholding and the e-CF exception applied. (DGII: ITBIS)
• RST status and limits confirmed with DGII.
• Deadlines diarised (IR-1, IR-2, IT-1, IR-3, IR-17, advances), with weekend roll-forward.
• Any late amount priced with the 3% surcharge and interest; discounts, payment plan or amnesty (until 31 December 2026) considered. (Law 30-26)