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Dominican Republic Tax Reform:
Law 30-26
Comprehensive summary of all tax measures (All amounts in USD)
The Dominican Republic has enacted a comprehensive tax reform under Law 30-26, introducing new rates, exemption thresholds, and compliance requirements across individual and corporate income tax, withholding, and sector-specific levies.
Core Tax System (Complete)
| Category | Measure | Impact (USD / Rate) |
|---|---|---|
| Income Tax | Individuals | 0%–27% (progressive) |
| Income Tax | Exempt threshold | ~USD 8,135 |
| Corporate Tax | Standard | 27% |
| Corporate Tax | Large taxpayers | 30% (>~USD 17M) |
| Capital Gains | Real estate | 10% flat |
| Capital Gains | Exemption | Reinvestment (6 months) |
| Withholding | Domestic services | 15% |
| Withholding | Digital (SaaS, ads) | 15% |
| Withholding | Royalties | 15% |
| Withholding | Non-residents | 27% |
| Financial | Bank transfers | 0.20% |
| Selective Tax | Vaping | 55% |
| Compliance | Penalty | 3% monthly |
| Compliance | Interest | Market rate + spread |
| Compliance | Amnesty | Until Dec 2026 |
| Compliance | Advance payments | Revised system |
| Compliance | Early payment discount | Up to 90% reduction |
| Depreciation | Accelerated | 2x rates |
| Digital Tax | Source rules expanded | Applies cross-border |
Operational, Sector & Structural Measures
| Concept | Measure | Impact (USD) | Effective |
|---|---|---|---|
| RST | Optional simplified regime | Up to ~USD 1M | Pending |
| RST | Based on income or purchases | Simplified tax | Pending |
| Education | Deduction | 30–50% cap | 2026 |
| Casinos | Monthly tax | USD 1.2k–1.7k | Jul 2026 |
| Lottery | Annual + license | USD 1.4k + 3.4k | Jul 2026 |
| Sports betting | Annual | USD 5k–8.5k | Jul 2026 |
| Slots | Monthly | USD 250–305 | Jul 2026 |
| GLP | Fuel levy | USD 174.5/MT | Immediate |
| Exit tax | Departure | USD 30 | Immediate |
| Real estate | Transfer tax | 1% → 0% | 2027–2028 |
| Inheritance | Exempt thresholds | Updated | Immediate |
| Donations | Exempt thresholds | Updated | Immediate |
| Corporate formation | Tax eliminated | USD 0 | 2027 |
| Mortgage registration | Tax reduced/eliminated | 1% → 0% | 2027–2028 |
| Imports | ITBIS prepayment | Higher upfront cost | Immediate |
| Gaming WHT | Winnings | 15–25% | Immediate |
| Fiscal control | Traceability systems | Mandatory | Ongoing |
| ITBIS | New exemptions | Selected goods | Immediate |
| Customs | DGII coordination | Higher enforcement | Ongoing |
Questions about how Law 30-26 affects your business?
Our Tax & Legal team is available to walk you through the details.
RSM República Dominicana
Av. Abraham Lincoln 1057, Edif. Mil57, Suite 6B-Oeste, Serrallés, Santo Domingo, Distrito Nacional, República Dominicana
www.rsm.do | Info@rsm.do
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