Dominican Republic
Dominican Republic: 7 company types, its taxes, banking and business environment.
Forming a company
Company types in the Dominican Republic
The 7 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Dominican Republic. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Dominican Republic.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Dominican Republic: where to register, file and check.
Blocs and agreements
The trade arrangements Dominican Republic belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- Dominican Republic–Central America FTA
- Free trade area · since 1 March 2007
Covers goods, services, investment, public procurement.
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This Agreement shall enter into force on January 1, 2005, provided that the United States and one or more other signatories notify the Depositary in writing by that date
- Andean Community
- Observer
Listed as observer country; no date given.
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La Comunidad Andina, integrada por Bolivia, Colombia, Ecuador y Perú es un organismo internacional líder en integración en el continente
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 27%
- Distributions
- Not in our records
- Audit
- The annual management report and audited financial statements, with the commissioner's report if any, go to the annual partners' meeting.Official The registry or ministry page as of 2026-10-10
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ordinaria anual, en el plazo de ciento veinte (120) días contados a partir de la clausura del ejercicio social.
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- DOP 1,700Official The registry or ministry page as of 2026-10-14
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RD$1 - RD$100,000 RD$2,500.00 RD$1,700.00 RD$800.00
VAT
The tax on what the company sells in Dominican Republic, and when it must register, as the tax authority states it.
- The tax
- VAT (value added tax)
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la tasa del ITBIS a aplicar a las transferencia de bienes gravadas y/o prestación de servicios a partir del 2016 será del 18%
- Standard rate
- 18%
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la tasa del ITBIS a aplicar a las transferencia de bienes gravadas y/o prestación de servicios a partir del 2016 será del 18%
- Registration threshold
- No threshold: from the first taxable supply
tax responsibility — the DGII requires an RNC of every person, national or foreign, who has tax responsibility in the Dominican territory
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Todas las personas, sean de origen nacional o extranjero, que tengan responsabilidad tributaria en el territorio dominicano.
- A foreign company
- See the note
The DGII requires registration of "todas las personas, sean de origen nacional o extranjero, que tengan responsabilidad tributaria", with no turnover threshold; whether a representative is needed is not stated on the pages read.
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Todas las personas, sean de origen nacional o extranjero, que tengan responsabilidad tributaria en el territorio dominicano.
- Returns filed
- Monthly
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La declaración y pago de este impuesto deberá realizarse en el transcurso de los primeros 20 días del mes siguiente al período declarado
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in Dominican Republic, tax year ejercicio fiscal 2025 (fiscal year 2025, declared 2026), as the tax authority states it.
- Corporate tax return
- 4 months after the end of the accounting period · each year
ES: la fecha límite para la presentación de la Declaración Jurada del Impuesto Sobre la Renta de Sociedades (IR-2) es a más tardar 120 días después de la fecha de cierre de la empresa. EN: a company files the IR-2 annual return within 120 days after its fiscal year end — for a 31 December close, 30 April of the following year; for a 31 March close, 29 July. The rule records the four-month (120-day) period. A due date on a non-working day moves to the next working day.
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La fecha límite para la presentación de la Declaración Jurada del Impuesto Sobre la Renta de Sociedades (IR-2) y el pago del impuesto resultante es a más tardar 120 días después de la fecha de cierre de la empresa
- Corporate tax, final payment
- 4 months after the end of the accounting period · each year
ES: la presentación de la Declaración Jurada del Impuesto Sobre la Renta de Sociedades (IR-2) y el pago del impuesto resultante es a más tardar 120 días después de la fecha de cierre. EN: the resulting corporate income tax is paid with the IR-2 return, within 120 days after the fiscal year end (30 April for a 31 December close). The record takes the four-month (120-day) period. A due date on a non-working day moves to the next working day.
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La fecha límite para la presentación de la Declaración Jurada del Impuesto Sobre la Renta de Sociedades (IR-2) y el pago del impuesto resultante es a más tardar 120 días después de la fecha de cierre de la empresa
- Corporate tax, instalments
- Day 15 of the following month · each month
ES: los anticipos de las personas jurídicas y entidades clasificadas como medianas y grandes empresas se deben pagar en los primeros quince (15) días de cada mes. EN: a medium or large company pays the monthly advance of income tax within the first fifteen (15) days of each month, i.e. by the 15th; the rule is recorded with months_after 0 because the payment falls in the same month. Small companies, single-owner businesses and individuals instead pay three instalments (50% in the sixth month, 30% in the ninth, 20% in the twelfth). A due date on a non-working day moves to the next working day.
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Los Anticipos de las Personas jurídicas y entidades clasificadas como medianas y grandes empresas se deben pagar en los primeros quince (15) días de cada mes.
- Personal income-tax return
- 31 March · each year
ES: la fecha límite para la presentación y pago de la Declaración Jurada del Impuesto Sobre la Renta para Personas Físicas (IR-1) es hasta el día 31 de marzo del siguiente año, dentro de los noventa (90) días después del cierre del ejercicio fiscal. EN: a resident individual files and pays the IR-1 annual return by 31 March of the following year, within 90 days of the 31 December close. A due date on a non-working day moves to the next working day.
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La fecha límite para la presentación y pago de la Declaración Jurada del Impuesto Sobre la Renta para Personas Físicas (IR-1) es hasta el día 31 de marzo del siguiente año.
- Personal income tax, final payment
- 31 March · each year
ES: la presentación y pago de la Declaración Jurada del Impuesto Sobre la Renta para Personas Físicas (IR-1) es hasta el 31 de marzo del siguiente año. EN: the individual's balance of income tax is paid with the IR-1 return, by 31 March of the following year. A due date on a non-working day moves to the next working day.
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La fecha límite para la presentación y pago de la Declaración Jurada del Impuesto Sobre la Renta para Personas Físicas (IR-1) es hasta el día 31 de marzo del siguiente año.
- Personal income tax, instalments
- 6 months after the end of the accounting period · each quarter
ES: las personas físicas y sucesiones indivisas pagan los anticipos sobre la base del 100% del impuesto liquidado en su ejercicio anterior, en los meses y porcentajes siguientes: sexto mes 50%; noveno mes 30% y decimosegundo mes 20%. EN: an individual pays the advance on the previous year's tax in three instalments — 50% in the sixth month, 30% in the ninth and 20% in the twelfth month of the fiscal year (for a 31 December year end, June, September and December). The frequency field is 'quarterly' because the schema offers no three-instalment value; the obligation is three instalments. The rule records the first, six months after the period end; the DGII guide does not fix the day within the month. A due date on a non-working day moves to the next working day.
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las personas físicas y sucesiones indivisas pagarán los anticipos sobre la base del 100% del impuesto liquidado en su ejercicio anterior y pagados en los meses y porcentajes siguientes: sexto mes 50%; noveno mes 30% y decimosegundo mes 20%.
- VAT return
- Day 20 of the following month · each month
ES: la declaración y pago del ITBIS deberá realizarse en el transcurso de los primeros 20 días del mes siguiente al período declarado. EN: a business files and pays the monthly ITBIS (VAT) return within the first 20 days of the month following the period, i.e. by the 20th. A due date on a non-working day moves to the next working day.
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La declaración y pago de este impuesto deberá realizarse en el transcurso de los primeros 20 días del mes siguiente al período declarado
- Payroll withholding
- Day 10 of the following month · each month
ES: las retenciones del Impuesto sobre la Renta (ISR) deben ser presentadas en el formulario IR-17 a más tardar los días 10 del mes siguiente al periodo declarado; la declaración de retenciones de asalariados (IR-3) se presenta a más tardar los días 10 de cada mes. EN: an employer remits and declares the income tax withheld from salaries on the IR-3 (and other withholdings on the IR-17) by the 10th of the month following the period. The record takes the 10th. A due date on a non-working day moves to the next working day.
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Las retenciones del Impuesto sobre la Renta (ISR) deben ser presentadas en el formulario de Declaración Jurada y/o pago de otras Retenciones y Retribuciones Complementarias (IR-17) a más tardar los días 10 del mes siguiente al periodo declarado.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Dominican Republic yet.
Economy and trade
What it exports
Goods Dominican Republic exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Dominican Republic’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments HS 9018 | 16.4% | 15.5% | 17.4% | US$2.5 bn |
| Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form HS 7108 | 12.0% | 9.2% | 10.7% | US$1.6 bn |
| Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes HS 2402 | 9.3% | 8.2% | 7.8% | US$1.1 bn |
| Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1000 V; connectors for optical fibres, optical fibre bundles or cables HS 8536 | 7.9% | 6.7% | 6.6% | US$968 m |
| T-shirts, singlets and other vests, knitted or crocheted HS 6109 | 3.7% | 4.1% | 3.3% | US$487 m |
| Cocoa beans, whole or broken, raw or roasted HS 1801 | 1.6% | 1.9% | 3.0% | US$441 m |
| Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal HS 7113 | 2.9% | 2.9% | 2.9% | US$424 m |
| Pharmaceutical goods specified in note 4 to this chapter HS 3006 | 2.1% | 2.5% | 2.0% | US$290 m |
| Cane or beet sugar and chemically pure sucrose, in solid form HS 1701 | 1.3% | 1.6% | 1.8% | US$263 m |
| Bananas, including plantains, fresh or dried HS 0803 | 2.5% | 2.3% | 1.8% | US$262 m |
Total goods exports, 2024: US$14.7 bn. The ten largest headings are shown.