Business tax and compliance in Dominican Republic

Snapshot

Companies in the Dominican Republic register with the DGII for an RNC and file taxes including corporate income tax, the ISR, and the value added tax, the ITBIS. As of June 2026 the headline corporate income tax rate is 27 percent and the standard ITBIS rate is 18 percent. The DGII has been rolling out mandatory electronic invoicing. A business bank account is closely tied to tax registration, and banks report to the authorities. This is general information, not tax advice.

Tax authority: Direccion General de Impuestos Internos, the DGII
Corporate income tax (ISR): Headline rate of 27 percent, confirm your position with an adviser
Value added tax (ITBIS): Standard rate of 18 percent
Electronic invoicing: Being rolled out as mandatory, confirm your deadline with the DGII

Fees and features as of 25 December 2025Last reviewed 25 December 2025

General information, not financial, legal, or tax advice. Verify current terms and eligibility with the provider before applying.

As of 25 December 2025, companies in the Dominican Republic register with the DGII for an RNC and file taxes including the corporate income tax, the ISR, at a headline rate of 27 percent, and the value added tax, the ITBIS, at a standard rate of 18 percent. The DGII has been rolling out mandatory electronic invoicing, the factura electronica, on a phased timetable. A business bank account is closely tied to tax registration, and banks report information to the authorities. This is general information, not tax advice, so confirm your obligations with the DGII or a qualified adviser.

How business tax and banking connect in Dominican Republic

A business bank account and tax registration go together in the Dominican Republic. Banks need the company RNC from the DGII to open a business account, and they report information to the authorities. Keeping clean records in the account makes filing easier and reduces queries. The notes below outline the main taxes, but they are general information, not tax advice, so confirm your position with the DGII or a qualified adviser, as of 25 December 2025.

Registration and the RNC

Companies register with the DGII and receive the RNC, the national taxpayer registry number. The RNC identifies the company for filing returns, issuing valid invoices, and dealing with banks and counterparties. Without it a company cannot operate normally or open a business account.

The main taxes

The corporate income tax, the impuesto sobre la renta or ISR, applies to company profits, with a headline rate of 27 percent as of June 2026. The value added tax, the ITBIS, applies to most goods and services at a standard rate of 18 percent, with some reduced or exempt items. Companies may also face advance payments, withholding obligations on certain payments, and asset based taxes. Rates and rules change, so confirm the current figures and how they apply to your company with an adviser.

Electronic invoicing and records

The DGII has been rolling out mandatory electronic invoicing, the factura electronica, across taxpayers on a phased timetable, with deadlines extending to smaller businesses. Companies need a certified solution to issue and receive electronic invoices, and should keep records that match their bank account activity. Confirm your specific deadline and the technical requirements with the DGII.

Stay compliant

Practical habits, as of 25 December 2025. Verify with the provider

Keep business and personal money separate so the account reflects only company activity.
Track ITBIS charged and paid, and file returns on the DGII timetable.
Confirm your electronic invoicing deadline and use a certified solution.

Where listed providers stand in Dominican Republic

We do not list a business account that is confirmed available to business customers in the Dominican Republic through a listed provider as of 25 December 2025. Local Dominican banks serve business customers, and accounts are held mainly in Dominican pesos with some US dollar options. See the related country guides below for markets where listed providers are available, and verify any local option directly with the provider before applying.

Questions about business tax and compliance in Dominican Republic

What is the corporate income tax rate in the Dominican Republic?

As of June 2026 the headline corporate income tax rate, the ISR, is 27 percent on company profits, with advance payments and specific rules that can affect the amount due. Rates and rules change, so confirm the current figure and how it applies to your company with the DGII or a qualified adviser, as of 25 December 2025.

What is ITBIS and what is the rate?

ITBIS is the value added tax in the Dominican Republic, charged on most goods and services. As of June 2026 the standard rate is 18 percent, with some reduced or exempt items. Confirm the rate that applies to your activity with the DGII or an adviser, as of 25 December 2025.

Do I need electronic invoicing for my business?

The DGII has been rolling out mandatory electronic invoicing, the factura electronica, on a phased timetable that extends to smaller businesses, and it requires a certified solution. Confirm your specific deadline and the technical requirements with the DGII, as of 25 December 2025.

Does the bank report my business account to the tax authority?

Banks in the Dominican Republic need your RNC to open a business account and report information to the authorities under their obligations. Keeping clean records and separating business from personal money makes filing easier. This is general information, not tax advice, so confirm your obligations with the DGII or an adviser, as of 25 December 2025.

Fees, features, and eligibility change and vary by region. This page was last reviewed on 25 December 2025. Confirm current terms with the provider before applying.