Dominican Republic

Individual - Sample personal income tax calculation

Last reviewed - 20 July 2021

Assumptions

  • Tax year 2021.
  • Husband, wife, and two children.
  • Christmas Bonus is not subject to tax.
  • One spouse earned all the income.

Tax computation

(DOP)
Income:  
Salary 900,000.00
Interest (other than non-taxable interest) 90,000.00
Christmas bonus 75,000.00
Total gross income 1,065,000.00
 
Less:  
Personal standard deduction 416,220.00
Pension fund 52,231.70
AFP 27,662.78
Christmas bonus (maximum) 75,000.00
Total deductions 571,114.48
   
Taxable income 493,885.52
   
Income tax (1, 2) 95,885.18

Notes

  1. This calculation would be different if the employee were to deduct educational expenses.
  2. Tax is determined as follows:
Taxable income (DOP) Amount subject to tax (DOP) Tax rate (%) Total tax (DOP)
Over Not over
0 416,220.00 $416,220.00 0 0
416,220.01 624,329.00 208,109.00 15 31,216.35
624,329.01 867,123.00 233,287.00 20 0
867,123.01 and above 122,876.99 25                0
Total 74,082.88