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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

Dominican Republic · Income Tax

6 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.

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6 Guides
  • Dominican Republic Capital Gains TaxAccountant-reviewed

    Dominican Republic Capital Gains Tax — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).

    1 accountant attests
  • Dominican Republic Simplified Tax Regimes (RST)Accountant-reviewed

    Dominican Republic Simplified Tax Regimes (RST) — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).

    1 accountant attests
  • Dominican Republic Withholding Taxes (Retenciones, Dividends, Foreign Payments)Accountant-reviewed

    Dominican Republic Withholding Taxes (Retenciones, Dividends, Foreign Payments) — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).

    1 accountant attests
  • Dominican Republic Corporate Income TaxSource-cited draft

    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.

    0 accountants attest
  • Dominican Republic Tax OverviewSource-cited draft

    Source-cited draft: tax overview for Dominican Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

    0 accountants attest
  • Dominican Republic Income Tax (ISR) -- Self-Employed and IndividualsSource-cited draft

    Use this skill whenever asked about Dominican Republic personal income tax (Impuesto Sobre la Renta / ISR) for self-employed individuals, independent professionals, and salaried persons. Trigger on phrases like "how much ISR do I pay", "declaración jurada", "IR-1", "IR-3", "retención de ISR", "deducible expenses Dominican Republic", "TSS contributions", "AFP", "SFS", "seguridad social", "regalía pascual", "honorarios", "RNC registration", "ITBIS interaction", "personas físicas", "self-employed tax Dominican Republic", or any question about filing or computing income tax for an individual or sole proprietor in the Dominican Republic. Also trigger when preparing or reviewing an IR-1 return, computing deductible expenses, advising on withholding on professional/technical services, or reconciling social-security (SDSS) contributions. This skill covers the progressive ISR scale, the annual exempt threshold, the IR-1/IR-3/IR-17 form structure, SDSS contributions (AFP, SFS, SRL, INFOTEP), withholding on payments to individuals, penalties, and interaction with ITBIS (VAT). ALWAYS read this skill before touching any Dominican Republic income tax work.

    0 accountants attest