Dominican Republic tax guide for foreign companies
Corporate ISR is generally 27%, with a temporary 30% threshold rule for fiscal years 2026–2028; ITBIS is generally 18%, and incentives depend on the statute, approval and activity.
Santo Domingo · Las Terrenas · Punta Cana · Nationwide
Companies, investments, property, intellectual property, regulated products and residency — one accountable local team, clear English-language guidance, and a written scope before any work begins.
Start here
Choose the stage that matches your company or investment. We will confirm the documents, authority sequence and professional scope before work begins.
Select the entity, align the owners and activity, and coordinate ONAPI, the responsible Chamber and DGII as one connected file.
Scope my formationStart with the latest certificate and corporate records. We identify the competent Chamber, filing gaps and any amendment that must be handled separately.
Review my renewalTurn corporate, tax, payroll and sector obligations into a working calendar, with clear responsibility for records, filings and renewals.
Request a compliance reviewReview the title, cadastral identity, seller authority, contract, permits and project-specific CONFOTUR record before funds and obligations are committed.
Review my propertyReal estate spotlight
Location changes the project, authority and practical questions — not the need to verify the current title, cadastral status, seller authority and transaction documents.
Our Santo Domingo office coordinates company and property work involving the Chamber, DGII, ONAPI and the competent real estate authorities. Santo Domingo services →
We review tourism real estate, the project’s actual CONFOTUR record, contracts, rental plans and title evidence for buyers working locally or from abroad. Punta Cana services →
We serve clients across Samaná and Las Terrenas with title, cadastral, seller and closing diligence in person and remotely. Samaná services →
We coordinate powers of attorney, apostilles, certified translations, remote signing and registry follow-up without pretending every step can be completed online.
Our practices
Each practice is anchored to its governing statute and the registry that decides it. Tap a card for the summary, or open the full practice page for fees, steps and FAQs.
How we work
Four clear stages, fixed-fee quotes where possible, and status updates you never have to chase.
We scope your matter, answer your questions in plain terms and quote the work — most matters on a fixed fee.
Searches, document prep, and coordination of apostilles and certified translations for anything from abroad.
We file before ONAPI, DGII, Registro de Títulos or DIGEMAPS — and report status until it is granted.
Renewals, tax-calendar reminders, corporate books and local representation, so good standing never lapses.
Why the Dominican Republic
The Caribbean’s largest economy is deliberately open to foreign capital, if you structure things correctly from the start.
Foreign investors generally receive national treatment subject to Article 5 and sector-specific rules; documented capital and declared dividends have statutory remittance rights after applicable tax. How we register investments →
Free-zone, tourism and renewable-energy regimes, each subject to its own classification, scope, duration, Law 30-26 and current tax treatment.
Preferential trade with the United States and Central America, plus a growing network of investment-protection agreements.
Our commitments to you
Working with a law firm in another country takes trust. Here is how we earn it on every matter.
Every document, fee and government step explained in plain English before you sign anything.
A written, fixed-fee quote for most matters before we start — no surprise hourly bills.
Our own attorneys file before ONAPI, DGII, the Registro de Títulos, DIGEMAPS and CNZFE — no intermediaries.
Your plans, documents and data stay between you and your attorney. See our privacy policy.
Why Proxario
Proxario is a Dominican law firm with extensive experience in cross-border matters, organized into ten specialist desks — corporate and M&A, tax, IP, real estate, regulatory, foreign investment, free zones, Dominican residency and citizenship, and U.S. consular support — so your matter is handled by counsel who does exactly this, every week.
You work with one point of contact and one engagement per matter; filings go straight from our desks to ONAPI, DGII, the Registro de Títulos, DIGEMAPS, CNZFE and Migración — never through intermediaries. Meet the team →
Common questions
The questions international clients ask us most. Something else on your mind? Ask us directly — it’s free.
Foreigners can generally own Dominican real estate and company shares without a local partner. Law 16-95 national treatment remains subject to its Article 5 activity restrictions and sector-specific rules, while each property still needs title and transaction review. See our real-estate practice.
The timetable is case-specific. It depends on document readiness, Mercantile Registry review and corrections, whether an optional trade name is registered, and the selected DGII route; current virtual-RNC instructions include signed-form delivery and an activation visit. See our company formation practice.
A properly authorised representative can often handle corporate or property filings, but the required authority, apostille or other legalisation, translation and personal-appearance steps depend on the document, transaction and receiving institution. DGII activation, banks and sector regulators may impose separate requirements.
Not automatically. Foreign trademarks do not extend registered protection to the DR; a national ONAPI filing is generally required under Law 20-00, although statutory priority, earlier-use, well-known-sign and bad-faith claims may matter. A foreign company registration raises separate corporate and tax questions. See trademark registration.
CONFOTUR is a project-specific classification under Law 158-01. It may support particular tax treatment, but the project label alone does not establish relief for a buyer or unit. Verify the complete resolution and amendments, parcel, phase, unit, seller and transfer type, effective dates, buyer structure, Law 30-26 and current DGII treatment.
Law 8-90 Article 24 enumerates 100% exemptions from specified taxes for licensed free-zone operations. The relief is not a blanket exemption from every charge; employer and social-security duties remain, and domestic sales require a route-specific Article 17 analysis. See our free zones & manufacturing practice.
Yes. The first consultation is free and carries no obligation: we scope your matter, answer your questions and, for most matters, send a written fixed-fee quote within one business day.
From our insights
Practical, plain-English guides written by our team — the same advice we give clients.
Corporate ISR is generally 27%, with a temporary 30% threshold rule for fiscal years 2026–2028; ITBIS is generally 18%, and incentives depend on the statute, approval and activity.
Residency follows investment in the DR. The qualifying routes, the document checklist, and how the fast-track timeline compares to ordinary residency.
DGII debts, labor severance, land title and the escrow that protects you — the buyer’s checklist for Dominican acquisitions.
Tell us what you’re planning — a company, a trademark, a property, a product launch, a relocation. Your first consultation is free, and most matters come with a written fixed-fee quote.
Request my free consultation