Taxes for Companies in the Dominican Republic (2026): Rates, VAT and Deadlines

This guide summarises the main taxes for companies in the Dominican Republic in 2026, using the figures published by the tax authority. Rates change by law or decree, so check with an adviser before you file.

Corporate income tax

Companies pay income tax (ISR) at 27% of net taxable income. For fiscal years 2026 to 2028, companies with income of RD$1,000 million or more pay 30% (DGII).

VAT and indirect taxes

The general ITBIS (VAT) rate is 18%.

Dividends and withholding tax

Dividends paid or credited are subject to a 10% income tax withholding.

Payroll taxes

Employers pay social security contributions every month on top of gross salary. Employee income tax is withheld through payroll and paid to the tax authority monthly. If you hire before you have an entity, an employer of record handles payroll for you.

Filing calendar

The annual corporate return (IR-2) is due within 120 days of the fiscal year end, for example 30 April 2026 for a 31 December 2025 close. ITBIS and withholdings are filed monthly.

Tax ID

RNC (Registro Nacional de Contribuyentes), issued by the DGII. You need it to invoice, open a bank account and register employees. Read more in our tax ID guide.

Get help from Easyco

Ready to set up your own company in the Dominican Republic? Easyco supports you through the setup and then with tax and accounting: bookkeeping, monthly returns, annual filings and payroll. See also our accounting and tax services in the Dominican Republic. Contact us for a quote.