Dominican RepublicDominicanTerritorial system. The general CIT rate is 27%. Law 30-26 provides a transitional 30% rate for taxpayers with income of at least DOP 1,000,000,000 for fiscal years 2026, 2027, and 2028.
Corporate Tax
27%
Income Tax
0% - 25%
VAT Rate
18%
Capital Gains Tax
25%
Effective Rate
27%
Income Tax Brackets
- 0 - 416,2200%
- 416,220 - 624,32915%
- 624,329 - 867,12320%
- 867,123 - ∞25%
Capital Gains
25%
Taxed at 27% for companies and 25% for individuals; individuals pay a final 10% on real estate sales.