Sociedad en Comandita Simple S. en C.Dominican Republic
What it takes to form, own and run a limited partnership 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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se compone de uno o varios socios comanditados que responden de manera subsidiaria, ilimitada y solidaria de las obligaciones sociales, y de uno o varios comanditarios que únicamente están obligados al pago de sus aportaciones.
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se compone de uno o varios socios comanditados que responden de manera subsidiaria, ilimitada y solidaria de las obligaciones sociales, y de uno o varios comanditarios que únicamente están obligados al pago de sus aportaciones.
The registry’s and the law’s own pages do not mention it.
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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
- 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 stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- At least 2 · a company may be one
Quote
se compone de uno o varios socios comanditados que responden de manera subsidiaria, ilimitada y solidaria de las obligaciones sociales, y de uno o varios comanditarios que únicamente están obligados al pago de sus aportaciones.
- Members
- At least 2
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se compone de uno o varios socios comanditados que responden de manera subsidiaria, ilimitada y solidaria de las obligaciones sociales, y de uno o varios comanditarios que únicamente están obligados al pago de sus aportaciones.
- 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 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.
- Rules of the Sociedad en Nombre Colectivo apply: managers submit the annual report and acc
- 90 days after the end of the accounting period
Applies through the article making the nombre colectivo rules applicable to the comandita simple.
What is public
Not in our records What the register shows the public is not in our records for the S. en C..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 27%+3 regimes
Partnerships ('sociedades de personas') file income tax as legal persons at the 27% rate (DGII); 30% for 2026-2028 above RD$1,000,000,000 income.
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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 rules for the sociedad en nombre colectivo apply (art. 76), including dissolution on a partner's death unless continuation is provided (art. 74); the bankruptcy or incapacity of a general partner dissolves the company unless another general partner remains or the statutes or a unanimous decision provide for continuation (art. 88).
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Las normas relativas a las sociedades en nombre colectivo serán aplicables a las sociedades en comandita simple, salvo las disposiciones de los artículos siguientes.
- 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
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Sociedad en Comandita Simple (S. en C.)
- ISO 20275 code
- 8WQ9Secondary GLEIF, Entity Legal Forms code list