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Dominican Republic tax reforms and revenue growth

Updated 2 times since CLSTR started tracking revisions of this situation.

What changed

2026-08-07 22:44 UTC → 2026-08-11 17:39 UTC · added removed

In mid‑July 2026 2026, the Dominican Republic’s Directorate General of Internal Taxes (DGII) introduced Law 30‑26, a fiscal package that designed to boost investment and formalize the informal sector. The law caps late‑payment surcharges at 3 % of the principal debt, 3%, offers a tax‑amnesty scheme for arrears payable until 31 December 2026, and lowers rates on capital‑gain income (10 %), income, company formation and capital increases (1 % each), and mortgages (1 % until elimination in 2028). The law also provides exemptions for small‑business revenues, expands inheritance allowances and creates an accelerated‑depreciation regime for industrial equipment, aiming to boost investment, formalise the informal sector formation, and improve competitiveness. mortgages. A week later later, the DGII reported that four taxes – ITBIS, taxes—ITBIS, personal income tax, corporate income tax tax, and asset tax – accounted tax—accounted for 62 % 62% of total collections in the first half of 2026, amounting to totaling 515.38 million pesos, with ITBIS and personal income tax showing double‑digit year‑on‑year growth while corporate and asset tax remained flat. pesos. By July August 2026, monthly the DGII confirmed that July 2026 collections rose 6.5 % reached RD$81,475.1 million, a 6.5% year‑on‑year to RD$81.475 billion, surpassing increase that exceeded the revised budget target. ITBIS alone grew 17.1 % from July 2025, driven goal of RD$79,644.0 million by RD$1,831.1 million, representing a 19.1 % increase in total sales “102.31% compliance rate.” This growth was primarily driven by ITBIS, which generated RD$20,123.7 million (up 17.1%), and a 10.4 % rise in taxable sales, especially in commerce, vehicle Personal Income Tax, which contributed RD$10,910.6 million (up 18.7%) due to more taxed employees and service sectors. From higher withholdings. For the period of January to July, July 2026, total receipts were up 8.8 % collections amounted to RD$596,864.7 million, an 8.8% increase over the same period in 2025, representing 69.5 % 2025. During July, the DGII accounted for 69.5% of the state’s state's total tax revenue for the month. revenue.

Versions

  1. 2026-08-11 17:39 UTC Dominican Republic tax reforms and revenue growth
  2. 2026-08-07 22:44 UTC Dominican Republic tax reforms and revenue growth
  3. 2026-07-27 13:17 UTC Dominican Republic tax policy reforms

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