Source-cited draft: tax overview for Dominican Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| The Dominican tax system at a glance | 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 | |
| Currency | Dominican peso (DOP / RD$)Constitution of the Dominican Republic | |
| National tax authority | Dirección General de Impuestos Internos (DGII)Código Tributario (Law 11-92) | |
| 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) | |
| Top personal income tax rate | 25%Código Tributario (Law 11-92), Art. 296 | |
| Corporate income tax rate |
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.
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| 27%Código Tributario (Law 11-92), Art. 297 |
| Value-added tax (ITBIS) | Yes — ITBIS standard rate 18%Código Tributario (Law 11-92), Title III (ITBIS) |
| Annual personal income tax return deadline (IR-1) | 31 March of the year following the tax yearCódigo Tributario (Law 11-92), Form IR-1 |
| 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 |
| Monthly ITBIS return deadline (IT-1) | 20th of the month following the operationsCódigo Tributario (Law 11-92), Form IT-1 |
| Asset tax (Impuesto sobre Activos) | 1% of the company's net taxable assets; creditable against corporate income tax (acts as a minimum tax)Código Tributario (Law 11-92), Asset Tax provisions |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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