Dominican Republic Tax & Investment Guides
16 guides covering Dominican Republic taxation, personal income tax (ISR 15-25%), corporate tax (CIT 27%), ITBIS VAT 18%, TSS social security, free trade zones, capital gains, property tax, wealth succession, and cross-border rules for residents and non-residents.
Personal Tax & Residency
ISR progressive 15-25%, DOP 416K threshold, 183-day residency, DGII e-filing, and cross-border rules
Dominican Republic Cross-Border Tax Guide 2026 — WHT, DTTs, Transfer Pricing
Dominican Republic cross-border taxation for 2026. WHT on dividends 10%, interest 10%, royalties 27%. Over 12 DTTs, transfer pricing rules, CFC rules, and permanent establishment threshold.
Dominican Republic Personal Tax Guide 2026 — ISR 15-25% Progressive Brackets
Dominican Republic personal income tax (ISR) for 2026. Progressive rates 15-25%, DOP 416,220 threshold, TSS social security deductions, filing via DGII.
Dominican Republic Tax Filing Guide 2026 — DGII Portal, RNC, Deadlines
Dominican Republic tax filing for 2026. DGII online portal, RNC registration, e-filing procedures, corporate deadline March 31, individual deadline March 31, ITBIS monthly returns, late filing penalties.
Dominican Republic Tax Residency Guide 2026 — 183-Day Rule, DTTs
Dominican Republic tax residency for 2026. 183-day physical presence rule, centre of vital interests test, over 12 double taxation treaties, residency certificate, and implications for worldwide taxation.
Business & Corporate Tax
CIT 27% standard, 18% free zones, 1% minimum tax, accelerated depreciation, and transfer pricing
Dominican Republic Corporate Tax Guide 2026 — CIT 27% Standard, 18% Free Zones
Dominican Republic corporate income tax (ISR) for 2026. CIT 27% standard rate, 18% for free trade zones, 1% minimum tax on gross revenue, Law 171-07 accelerated depreciation.
Dominican Republic Free Zones Guide 2026 — 18% CIT, ITBIS Exemptions
Dominican Republic free trade zones (Zonas Francas) for 2026. 18% CIT, 0% ITBIS, 0% WHT, 50% social security discount, 15+ year tax stability, tourism PCT incentives under Law 189-11.
VAT & Indirect Tax
ITBIS 18% standard, 0% exports/basic foods, 28% selective consumption tax, monthly C612 filing
Investment & Capital Gains
CGT 27% on property (0% primary), 0% on shares, dividends 10% WHT, interest 10%, crypto at ISR rates
Dominican Republic Capital Gains Tax Guide 2026 — CGT 27% on Property
Dominican Republic capital gains tax for 2026. 27% on real estate gains (non-primary residence), 0% on primary residence, no CGT on shares or securities, calculation methods.
Dominican Republic Crypto Tax Guide 2026 — ISR 15-25%, No CGT on Assets
Dominican Republic cryptocurrency taxation for 2026. Crypto as income or asset, ISR progressive 15-25% on trading gains, no specific crypto legislation, mining taxation, DGII guidance.
Dominican Republic Investment Income Tax Guide 2026 — Dividends, Interest, CGT
Dominican Republic investment income taxation for 2026. Dividends 10% WHT (0% if held >1 year), interest 10% WHT, royalties 27% WHT, no CGT on shares, foreign investment income.
Property & Rental Income
Transfer tax 3%, annual IPI 1% >DOP 8.5M, rental income at ISR rates, 5% depreciation
Dominican Republic Property Tax Guide 2026 — Transfer 3%, Annual IPI 1%
Dominican Republic property tax for 2026. Transfer tax 3% (ITP), annual property tax 1% on value exceeding DOP 8.5M (IPI), no reassessment for 10 years, registration fees.
Dominican Republic Rental Income Tax Guide 2026 — ISR Progressive Rates
Dominican Republic rental income taxation for 2026. Rental income taxed at progressive ISR rates 15-25%, 5% annual depreciation on buildings, allowable deductions, and filing requirements.
Social Security & Pensions
TSS employee 7.25% + employer 11.99%, AFP capitalisation system, retirement age 60/65
Dominican Republic Pension Guide 2026 — AFP Capitalisation System
Dominican Republic pension system for 2026. AFP individual capitalisation accounts, retirement age 60 (women) / 65 (men), employee 2.87% + employer 7.09%, payout options, and international pension transfer.
Dominican Republic Social Contributions Guide 2026 — TSS AFP SFS Rates
Dominican Republic social security contributions (TSS) for 2026. Employee total ~7.25% (AFP 2.87%, SFS 3.04%), employer total ~11.99% (AFP 7.09%, SFS 2.93%), INFOTEP 1%, contribution ceilings.
Wealth & Succession
No wealth tax, no inheritance tax, no gift tax — only IPI on high-value real estate
Dominican Republic Inheritance and Gift Tax Guide 2026 — No Tax
Dominican Republic inheritance and gift tax for 2026. No inheritance tax, no gift tax, no estate duty. Simple succession process, notarial wills, and forced heirship rules for Dominican nationals.
Dominican Republic Wealth Tax Guide 2026 — No Wealth Tax (IPI Only)
Dominican Republic wealth taxation for 2026. No net wealth tax, no solidarity tax on individuals. Only IPI (1% on property above DOP 8.5M) applies. Comparison with regional peers and planning strategies.