Dominican Republic DGII unveils tax incentives under Law 30-26 for businesses

The Directorate General of Internal Taxes (DGII) presented the main benefits of Law 30‑26, a pro‑growth fiscal package aimed at boosting investment and formalisation in the Dominican Republic. The law caps late‑payment surcharges at 3 % of the principal tax debt, introduces a tax‑amnesty scheme that allows arrears to be settled under favourable terms until 31 December 2026, and reduces several taxes – including a 10 % rate on capital‑gain income, a 1 % levy on company formation and capital increases, and a 1 % tax on mortgages (to be eliminated by 2028). Additional measures include exemptions for small‑business revenues, expanded inheritance allowances, and a new regime for accelerated depreciation of industrial equipment.

The DGII highlighted that these reforms are designed to strengthen competitiveness, attract foreign capital, and ease the fiscal burden on enterprises of all sizes, while also supporting sectors such as real estate, manufacturing, and informal importers through coordinated customs‑tax procedures.