Worldwide Tax Summaries

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Dominican Republic Taxes on personal income

Dominican Republic
Individual - Taxes on personal income
Last reviewed - 20 July 2021

The Dominican Republic follows a territorial concept for the determination of taxable income. Dominican-source income is
subject to tax, while foreign-source income is generally not. However, residents are subject to taxation on foreign
investments and financial gains. In the case of individuals who become residents, this foreign-source income is taxed only
after the third year.

Personal income tax rates

Individuals pay tax on income in excess of 416,220 Dominican pesos (DOP). Personal income is taxed at the following rates
(the scale is based on annual income):

Taxable income (DOP)

Tax on column 1 (DOP) Tax on excess (%)
Over (column 1) Not over

0 416,220 0 0

416,220 624,329 0 15

624,329 867,123 31,216 20

867,123 and above 79,776 25

Local income taxes

There are no other taxes payable on income in the Dominican Republic.

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