Americas
Currency
DOP
Corporate Tax
27%
Personal Income Tax
25%
VAT / GST
18%
Standard 27%; 30% transitional for large taxpayers (income >RD$1bn, 2026-2028).
Top rate 25% above DOP 667k/year; 15-25% scale.
Standard 18% (ITBIS); 0% exports.
Dividends
10%
Interest
10%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
TSS ~21% (employer ~16% + employee ~5%).
Capital Gains Tax
0% exempt shares / 25% on property
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~1% of value
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Free Zones enjoy 0% CIT (renewable). Tourism and border-zone incentives.
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