Private limited company
Sociedad de Responsabilidad Limitada S. R. L.Dominican Republic
What it takes to form, own and run a private 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
de responsabilidad limitada es la que se forma por dos o más personas, bajo una denominación social, mediante aportaciones de todos los socios, quienes no responden personalmente de las deudas sociales
Owners
At least 2 · at most 50 · a company may be one
Officialdgii.gov.doRead 10 Oct 2026
Quote
de responsabilidad limitada es la que se forma por dos o más personas, bajo una denominación social, mediante aportaciones de todos los socios, quienes no responden personalmente de las deudas sociales
Directors
At least 1 · none need live there · individuals only
Officialdgii.gov.doRead 14 Oct 2026
Quote
Las sociedades de responsabilidad limitada serán administradas por uno o más gerentes que deberán ser personas físicas, quienes podrán ser socios o no.
Minimum capital
DOP 100,000
Officialdgii.gov.doRead 10 Oct 2026
Quote
el capital social no podrá ser menor de cien mil pesos dominicanos (RD$100,000.00)
Formation fee
DOP 2,500
Officialcamarasantodomingo.doRead 14 Oct 2026
Quote
RD$1 - RD$100,000 RD$2,500.00 RD$1,700.00 RD$800.00
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: NoFormed online: Yes
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
- Not required
- A resident director
- Not required
- Paying up the capital
- Quotas must be fully subscribed and paid at formation, in cash or in kind; cash is deposited within 8 days of receipt into a bank account in the name of the company in formation.
Quote
Las cuotas sociales deberán ser enteramente suscritas y pagadas al momento de la formación de la sociedad
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
Quote
Las sociedades de responsabilidad limitada serán administradas por uno o más gerentes que deberán ser personas físicas, quienes podrán ser socios o no.
- Shareholders
- At least 2 · at most 50 · a company may be one
Quote
de responsabilidad limitada es la que se forma por dos o más personas, bajo una denominación social, mediante aportaciones de todos los socios, quienes no responden personalmente de las deudas sociales
- Members
- At least 2 · at most 50
Quote
de responsabilidad limitada es la que se forma por dos o más personas, bajo una denominación social, mediante aportaciones de todos los socios, quienes no responden personalmente de las deudas sociales
- 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
Quote
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
Quote
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
- The annual management report and audited financial statements, with the commissioner's report if any, go to the annual partners' meeting.
Quote
ordinaria anual, en el plazo de ciento veinte (120) días contados a partir de la clausura del ejercicio social.
Important dates
When each obligation falls due, as the authority states it.
- Annual ordinary partners' meeting approves the management report and audited financial sta
- 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. R. L..
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
- Early dissolution is for the partners to decide when losses leave net assets below half the capital (art. 139), and any interested party may ask the court to order it if they do not; the company is in liquidation from dissolution (art. 409), and dissolution binds third parties from entry in the Registro Mercantil (art. 409 párrafo III).
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Si las pérdidas constatadas en los estados financieros determinan que el patrimonio contable de la sociedad resultare inferior a la mitad del capital social, los socios deberán decidir,
- 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
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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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedad de Responsabilidad Limitada (S. R. L.)
- ISO 20275 code
- SWO8Secondary GLEIF, Entity Legal Forms code list