AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Dominican Republic

Dominican Republic applies progressive personal income tax. ITBIS is the main consumption tax. Free-zone regime is significant.

Personal income tax

0–25%
Top marginal rate / range

Corporate tax

27%
Standard rate

VAT / Sales tax

ITBIS 18%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineMarch 31
  • Free zonesMajor tax benefits
Official Tax Authority Dirección General de Impuestos Internos
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Dominican Republic's official tax authority (linked above) or a qualified tax professional before making any decision.