Source-cited draft: tax overview 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 Dominican tax system
The Dominican Republic operates a territorial tax system administered by the DGII (Dirección General de Impuestos Internos). Personal income tax is progressive (0%-25%), corporate income tax is a flat 27%, and a value-added tax (ITBIS) of 18% applies to most goods and services.
Standard tax year
Calendar year ending 31 December (companies may elect 31 March, 30 June or 30 September fiscal close)Código Tributario (Law 11-92), Title II — https://taxsummaries.pwc.com/dominican-republic/corporate/tax-administration
Currency
Dominican peso (DOP / RD$)Constitution of the Dominican Republic
National tax authority
Dirección General de Impuestos Internos (DGII)Código Tributario (Law 11-92) — https://dgii.gov.do
Basis of taxation
Territorial — Dominican-source income is taxed; foreign-source income of residents is generally exempt except foreign investment/financial income (taxable from the third year of residence)Código Tributario (Law 11-92) — https://taxsummaries.pwc.com/dominican-republic/individual/taxes-on-personal-income
Top personal income tax rate
25Código Tributario (Law 11-92), Art. 296 — https://taxsummaries.pwc.com/dominican-republic/individual/taxes-on-personal-income
Corporate income tax rate
27Código Tributario (Law 11-92), Art. 297 — https://taxsummaries.pwc.com/dominican-republic/corporate/taxes-on-corporate-income
Value-added tax (ITBIS) standard rate
18Código Tributario (Law 11-92), Title III (ITBIS) — https://taxsummaries.pwc.com/dominican-republic/corporate/other-taxes
Annual personal income tax return deadline (IR-1)
31 March of the year following the tax yearCódigo Tributario (Law 11-92), Form IR-1 — https://taxsummaries.pwc.com/dominican-republic/individual/tax-administration
Annual corporate income tax return deadline (IR-2)
Within 120 days after fiscal year-end (e.g. 30 April for a 31 December close)Código Tributario (Law 11-92), Form IR-2 — https://taxsummaries.pwc.com/dominican-republic/corporate/tax-administration
Monthly ITBIS return deadline (IT-1)
20th of the month following the operationsCódigo Tributario (Law 11-92), Form IT-1 — https://taxsummaries.pwc.com/dominican-republic/corporate/other-taxes
Asset tax (Impuesto sobre Activos)
1Código Tributario (Law 11-92), Asset Tax provisions — https://taxsummaries.pwc.com/dominican-republic/corporate/other-taxes
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