Empresa Individual de Responsabilidad Limitada E.I.R.L.Dominican Republic
What it takes to form, own and run a sole trader in Dominican Republic, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Sólo la empresa individual de responsabilidad limitada responderá por sus obligaciones con su patrimonio; el propietario no tendrá responsabilidad cuando cumpla
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pertenece a una persona física y es una entidad dotada de personalidad jurídica propia
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En el indicado acto constitutivo, el propietario deberá proveer los datos apropiados para su cabal identificación personal e indicar, respecto de la empresa, lo siguiente:
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RD$1 - RD$100,000 RD$2,500.00 RD$1,700.00 RD$800.00
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Las Personas Jurídicas pagarán una tasa del Impuesto Sobre la Renta de un 27%.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Required
- A resident director
- Not required
- Paying up the capital
- Capital is provided exclusively by the owner; cash contributions are shown by bank-deposit receipts.
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El propietario deberá justificar los aportes en dinero con la entrega de comprobantes de su depósito en cuentas bancarias a favor de la empresa en formación
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
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El gerente deberá ser una persona física.
- Shareholders
- At least 1 · at most 1 · individuals only
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pertenece a una persona física y es una entidad dotada de personalidad jurídica propia
- Members
- At least 1 · at most 1 · one person may form it alone
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pertenece a una persona física y es una entidad dotada de personalidad jurídica propia
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- DOP 1,700
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RD$1 - RD$100,000 RD$2,500.00 RD$1,700.00 RD$800.00
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Audited financial statements and the annual management report must be prepared within three months of each year end.
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Los estados financieros auditados y el informe de gestión anual de la empresa deberán ser preparados en los tres (3) meses que sigan al cierre de cada ejercicio.
Important dates
When each obligation falls due, as the authority states it.
- Audited financial statements and annual management report prepared
- 3 months after the end of the accounting period
The article says the statements 'deberán ser preparados'; it does not name a filing office.
What is public
Not in our records What the register shows the public is not in our records for the E.I.R.L..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 27%+3 regimes
Legal persons pay income tax at 27% of net taxable income; 30% for 2026-2028 for taxpayers with income of RD$1,000,000,000 or more (DGII).
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Las Personas Jurídicas pagarán una tasa del Impuesto Sobre la Renta de un 27%.
Special regimes that may apply
- Zonas francas de exportación (Ley No. 8-90) free zone · 100% exempt
Operators of free zones (operadoras de zonas francas) and companies established within them, classified and authorised under the law Ley No. 8-90 sobre el Fomento de Zonas Francas de Exportación, artículo 24 - Zona Especial de Desarrollo Integral Fronterizo (Ley No. 12-21) free zone · 100% exempt
Industrial, agro-industrial, agricultural, metal-mechanical and metallurgical companies, and companies of any kind constituted under Dominican law, classified for the purposes of the law, operating exclusively in the provinces of Pedernales, Independencia, Elías Piña, Dajabón, Montecristi, Santiago Rodríguez and Bahoruco Ley No. 12-21 que crea la Zona Especial de Desarrollo Integral Fronterizo y un régimen de incentivos, artículo 4 - Zonas Financieras Internacionales (Ley No. 480-08) free zone · 100% exempt
Users and operators of international financial zones (usuarios and operadores de zonas financieras internacionales) Ley No. 480-08 de Zonas Financieras Internacionales, artículo 44
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Dominican Republic
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- The owner or successors may decide to dissolve and liquidate the company even before its term ends, by drawing up an inventory and balance, entering the decision in the Registro Mercantil and publishing a notice of liquidation (art. 465); the owner must decide on early dissolution within two months if losses leave assets below half the capital (art. 466).
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podrán decidir la disolución y la liquidación de la empresa aún antes del vencimiento del término previsto.
- Statutory fee
- Not in our records
Every business in Dominican Republic
VAT
- 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
Payment and banking services
1 service names Dominican Republic on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Empresa Individual de Responsabilidad Limitada (E.I.R.L.)
- ISO 20275 code
- K4CDSecondary GLEIF, Entity Legal Forms code list