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Dominican Republic
Dominican Republic
Corporate Tax Guide
The Dominican Republic’s tax system encompasses several key taxes, including corporate income tax (CIT), personal income tax (PIT), value-added tax (VAT), and selective consumption taxes. The CIT rate is 27%, with businesses required to file returns 120 days after year-end and make monthly estimated payments. The PIT rate is 25%, with employees and self-employed individuals required to file by March 31 each year. VAT, known locally as ITBIS, is charged at a rate of 18% on goods and services, with exemptions for essential items like food and medicine. Selective consumption taxes are applied to specific goods, such as alcohol and tobacco, at varying rates. Additionally, a 3% real property transfer tax is imposed on real estate transactions, and withholding tax (WHT) rates apply to dividends, interest, and royalties, with non-residents facing higher rates on certain types of income. The Dominican tax system provides specific exemptions and credits for exports and certain industries.
Dominican Republic Tax Brief
Time of Update 4/06/2026
Dominican Republic Corporate Income Tax (CIT)
General CIT Rate:
27%
CIT Return Due Date:
120 days after fiscal year-end
CIT Payment Due Date:
120 days after fiscal year-end
CIT Estimated Payment Due Date:
Monthly, on the 15th of each month
Dominican Republic Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/27
Dominican Republic Value-Added Tax (VAT)
General VAT Rate:
18
Dominican Republic Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are subject to the standard 27% CIT rate
Dominican Republic Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
25.60%
Composite Effective Marginal Tax Rate:
24.15%
Additional info
Quick Navigation
TKEG Expat Dominican Republic Corporate Tax Guide
Dominican Republic Value-added Tax (VAT)
Dominican Republic Corporate Income Tax (CIT)
Dominican Republic Personal Income Tax (PIT)
Dominican Republic Selective Consumption Taxes
Dominican Republic Withholding Tax (WHT)
1.
Dominican Republic Value-added Tax (VAT)
The Dominican Republic imposes various taxes, starting with the value-added tax (VAT), also known as ITBIS (Impuesto a la Transferencia de Bienes Industrializados y Servicios). VAT is applied to industrial goods and services at a rate of 18 percent. Certain essential goods and services, such as basic food items like eggs, milk, grains, vegetables, educational materials, books, and medical products like prosthetics, are exempt from this tax. Additionally, services such as education, health, insurance, electricity, and water are also exempt from VAT. A zero percent rate applies to exports, including sales to Free Trade Zones (FTZs).
References
https://taxsummaries.pwc.com/dominican-republic/corporate/other-taxes
2.
Dominican Republic Corporate Income Tax (CIT)
The Dominican Republic applies a territorial tax system, taxing companies only on Dominican-source income at a CIT rate of 27%. An alternative minimum tax of 1% on total assets applies when the standard CIT liability is lower. The CIT return must be filed within 120 days after the end of the fiscal year (which may end on 31 December, 31 March, 30 June, or 30 September), with the final payment also due at that time. Businesses must also make estimated monthly advance payments on the 15th of each month. There are no local or provincial income taxes.
References
https://taxsummaries.pwc.com/dominican-republic/corporate/taxes-on-corporate-income
3.
Dominican Republic Personal Income Tax (PIT)
Personal income tax (PIT) in the Dominican Republic is charged at a headline rate of 25 percent. Individuals are required to file their PIT returns and make the final payment by March 31 each year. Employees are generally taxed monthly on employment income.
References
https://taxsummaries.pwc.com/dominican-republic/corporate/other-taxes
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