Dominican Republic

Individual - Other tax credits and incentives

Last reviewed - 20 July 2021

Individuals can credit the withholdings taxes applied by withholding agents appointed by tax authorities (this case is for payments made by an entity [third party] to an individual [not an employee] on payments made to such individuals).

Special tax regime

A special tax regime (PST) is available for individuals who perform industrial/commercial or services activities as independents.