Law 32-23 marks a turning point in the relationship between Dominican companies and the tax administration. As of its entry into force, all taxpayers registered as a company must issue their tax receipts through...

On July 8, 2011, the National Agency of Internal Revenue (DGII) issued General Rule 07-2011, which designates legal persons acquiring stocks and shares as withholding agents.

A more efficient tax system has been put into place in the Dominican Republic with changes you should be aware of.

Se ha implementado un sistema tributario más eficiente en la República Dominicana con cambios que debe tener en cuenta.

La República Dominicana tiene una economía atractiva y en crecimiento, pero el entorno empresarial puede ser un desafío para aquellos que buscan expandirse en el país.

Custom duties, established under a separate statute, are administered and collected by the Customs Agency.

The Dominican Republic's solid waste management framework has undergone rapid transformation, from Law No. 225-20 in 2020 to its comprehensive reform through Law No. 98-25 in December 2025, introducing mandatory corporate contributions and strict compliance obligations. Now, a new Senate-approved bill proposes to restructure the contribution scale again, raising stakes for large companies while the regulatory landscape remains in flux.

Law No. 30-26 represents the Dominican Republic's most comprehensive tax reform in recent years, fundamentally restructuring the Tax Code with measures ranging from procedural improvements to expanded taxation on cross-border transactions. The reform introduces a temporary 30% corporate surcharge for large taxpayers, eliminates the solve et repete requirement for appeals, and significantly broadens the scope of worldwide income taxation with particular impact on technical assistance and digital services.

The general statutory corporate income tax rate for entities incorporated in the Dominican Republic, branches or permanent establishments of foreign companies is 25%.