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
Corporate ISR is generally 27%; for fiscal years 2026–2028, Law 30-26 applies 30% when annual gross income is at least RD$1 billion. ITBIS is generally 18%, withholding duties apply to specified payments, and the 1% asset tax is computed on taxable assets with income-tax credits under the Tax Code. The DR’s special regimes — free zones, CONFOTUR, renewables under Law 57-07 — may alter specific liabilities only within a documented classification and current tax treatment; Law 30-26 restricts combining regimes for the same activity, investment or operation.
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 compatibility under Law 30-26, 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?
Corporate ISR is generally 27%; Law 30-26 applies a temporary 30% rate for fiscal years 2026–2028 when annual gross income is at least RD$1 billion. ITBIS is generally 18%, withholding rules also apply, and the 1% asset tax is computed on taxable assets with income-tax credits under the Tax Code. Incentives are statute- and approval-specific.
When are DGII filings due?
The IT-1 ITBIS return and payment are generally due by day 20 of the following month; data formats 606, 607, 608 and 609 are generally due by day 15. IR-2 and advance-payment timing follows the taxpayer’s fiscal year and assigned obligations.
Can foreign owners really repatriate profits?
Law 16-95 recognises the right to remit documented capital and declared dividends in freely convertible currency after applicable income tax. In-scope investment registration is required within 90 days, and corporate approvals, tax records and bank AML checks still govern the transfer.
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