Tax & fiscal in the Dominican Republic
The Tax Code (Law 11-92) touches every peso your Dominican operation earns, invoices or remits. Our fiscal desk keeps you compliant with the DGII — and makes sure you never pay more than the law actually requires.
The Dominican tax landscape at a glance
Operating companies meet four taxes again and again under Law 11-92: corporate income tax at 27%, ITBIS (the Dominican VAT) at 18% filed monthly, withholding duties on dividends, salaries and many payments abroad, and a 1% asset tax that acts as a minimum. The good news: the DR’s incentive regimes — free zones, CONFOTUR, renewables under Law 57-07 — can legally take much of that to zero for qualifying projects.
Compliance without surprises
- RNC & fiscal onboarding — registration, fiscal domicile and e-invoicing (e-CF) setup.
- Monthly ITBIS and the DGII reporting formats (606 / 607 / 608) filed on time, every time.
- Withholding-agent duties — payroll, dividends (10%), and payments to non-residents.
- Annual IR-2 corporate return and advance-payment (anticipos) calendar.
- Transfer-pricing documentation for related-party operations.
Planning that holds up
Inbound structuring for new investors, repatriation planning under Law 16-95, incentive stacking across regimes, and use of the DR’s treaty network (Spain and Canada) where it genuinely helps. Everything documented, everything defensible.
When the DGII knocks
Information requests, audits (fiscalizaciones) and assessments have deadlines that arrive fast. We manage the response, file reconsideration requests and administrative appeals, and negotiate payment arrangements where that is the pragmatic path — keeping your operation running while the dispute is resolved.
Frequently asked questions
What taxes will my Dominican company actually pay?
The headline set: 27% corporate income tax on net profit, 18% ITBIS on most sales (filed monthly), withholding on dividends and various payments, and a 1% asset tax as a minimum. Incentive regimes — free zones, CONFOTUR, renewables — can exempt most of these for qualifying operations.
When are DGII filings due?
ITBIS and the monthly reporting formats are due by the 20th of the following month; the annual IR-2 corporate return is due within 120 days of fiscal year-end, with advance payments through the year. We run the whole calendar so nothing slips.
Can foreign owners really repatriate profits?
Yes — Law 16-95 guarantees free repatriation of registered capital and profits. Dividends carry a 10% withholding, after which funds move freely. Registering the investment properly at the start is what makes this smooth later.
Let’s get your Dominican taxes under control
Free consultation, a compliance calendar in plain English, and written fixed fees for filings, planning and DGII defense.
Discuss my Dominican tax matter