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Quick rates and dates For Income Tax in the Dominican Republic

Corporate Income tax (CIT) rates 27 (%)
CIT final payment due date 120 days after year-end.
CIT estimated payment due dates On the 15th day of every month.
CIT return due date 120 days after year-end.
CIT final payment due date 120 days after year-end.
CIT estimated payment due dates On the 15th day of every month.
Personal Income Tax Rate (CIT) rates Headline PIT rate (%) 25
PIT return due date 31 MARCH
PIT final payment due date 31 MARCH
PIT estimated payment due dates Monthly for employment income.
Standard VAT rate (%) 18
WHT rates (%) (Dividends/Interest/Royalties) Resident: 10 / NA / NA; Non-resident: 10 / 10 / 27
Headline corporate capital gains tax rate (%) Capital gains are subject to the normal CIT rate.
Headline individual capital gains tax rate (%) Capital gains are subject to the normal PIT rate.
Headline net wealth/worth tax rate (%) NA

 

 

 

Headline inheritance tax rate (%) 3
Headline gift tax rate (%) 27