Public limited company
Sociedad Anónima S. A.Dominican Republic
What it takes to form, own and run a public limited company 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
Owners' liability
Limited to what the owners put in
Officialdgii.gov.doRead 10 Oct 2026
Quote
La sociedad anónima es la que existe entre dos o más personas bajo una denominación social y se compone exclusivamente de socios cuya responsabilidad por las pérdidas se limita a sus aportes.
Owners
At least 2 · a company may be one
Officialdgii.gov.doRead 10 Oct 2026
Quote
La sociedad anónima es la que existe entre dos o más personas bajo una denominación social y se compone exclusivamente de socios cuya responsabilidad por las pérdidas se limita a sus aportes.
Directors
At least 3 · none need live there · a company may be one
Officialdgii.gov.doRead 10 Oct 2026
Quote
La sociedad anónima será administrada por un consejo de administración compuesto de tres (3) miembros por lo menos.
Minimum capital
DOP 30,000,000
Officialdgii.gov.doRead 10 Oct 2026
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El monto mínimo del capital social autorizado será de treinta millones de pesos dominicanos (RD$30,000,000.00)
Formation fee
DOP 23,000
Officialcamarasantodomingo.doRead 14 Oct 2026
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RD$5,000,001 - RD$50,000,000 RD$23,000.00 RD$15,000.00 RD$6,900.00
Tax on profit
Flat · 27%6 special regimes may apply
Officialdgii.gov.doRead 10 Oct 2026
Quote
Las Personas Jurídicas pagarán una tasa del Impuesto Sobre la Renta de un 27%.
Notary needed: NoResident director needed: No
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
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- Shares must be fully subscribed and paid before they are issued (art. 154).
Quote
las cuales deberán ser íntegramente suscritas y pagadas antes de su emisión.
Own it
Who may own and run it
- Directors
- At least 3 · none need live there · a company may be one
Quote
La sociedad anónima será administrada por un consejo de administración compuesto de tres (3) miembros por lo menos.
- Shareholders
- At least 2 · a company may be one
Quote
La sociedad anónima es la que existe entre dos o más personas bajo una denominación social y se compone exclusivamente de socios cuya responsabilidad por las pérdidas se limita a sus aportes.
- Members
- At least 2
Quote
La sociedad anónima es la que existe entre dos o más personas bajo una denominación social y se compone exclusivamente de socios cuya responsabilidad por las pérdidas se limita a sus aportes.
- 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 15,000
Quote
RD$5,000,001 - RD$50,000,000 RD$23,000.00 RD$15,000.00 RD$6,900.00
- 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 required
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Queda expresamente entendido que la referencia a estados auditados en la ley, será aplicable sólo cuando conforme este artículo una sociedad esté obligada a hacer auditar sus estados financieros.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Ordinary general meeting at least once a year, within 120 days after the close of the prev
- 120 days after the end of the accounting period
What is public
Not in our records What the register shows the public is not in our records for the S. A..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 27%+6 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).
Quote
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 - Fomento al Desarrollo Turístico (Ley No. 158-01) other · 100% exempt
Companies domiciled in the Dominican Republic that are classified and admitted to the tourism promotion regime established by the law, including tourism projects in the classified poles Ley No. 158-01 sobre Fomento al Desarrollo Turístico, artículo 4 (as amended by Ley No. 184-02 and Ley No. 195-13) - Incentivo al Desarrollo de las Energías Renovables (Ley No. 57-07) other · 100% exempt
Companies whose installations have been approved by the Comisión Nacional de Energía and which generate and sell electricity, hot water, steam, motive power, biofuels or synthetic fuels from renewable sources, or sell and install the qualifying equipment produced in the country with at least 35 per cent added value Ley No. 57-07 de Incentivo a las Energías Renovables y Regímenes Especiales, artículo 10 (as amended by Ley No. 115-15) - Fomento de la Actividad Cinematográfica (Ley No. 108-10) other · 100% exempt
Natural or legal persons that establish film or recording studios for cinematographic works in the national territory Ley No. 108-10 para el Fomento de la Actividad Cinematográfica en la República Dominicana, artículo 41 (as amended by Ley No. 82-13)
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
- Dissolution by decision of the extraordinary general meeting (two-thirds of the subscribed and paid capital with voting rights), expiry of the term, manifest impossibility of the object, losses below half the capital, capital below the legal minimum, merger or demerger, or fewer than two shareholders for a year (art. 299); it binds shareholders from the meeting's approval and third parties from entry in the Registro Mercantil (art. 303); the company then goes into liquidation (art. 409).
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Artículo 299. Toda sociedad anónima podrá disolverse por las siguientes causas:
- Statutory fee
- Not in our records
Every business in Dominican Republic
VAT
- The tax
- VAT (value added tax)
Quote
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%
Quote
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
Quote
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
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedad Anónima (S. A.)
- ISO 20275 code
- 3ZBRSecondary GLEIF, Entity Legal Forms code list