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

Law No. 18-88 establishes an annual tax called Real estate Property Tax, Sumptuary Housing and Urban Lots not built.

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.