Dominican Republic

Individual - Sample personal income tax calculation

Last reviewed - 07 July 2020

Assumptions

  • Tax year 2015.
  • Husband, wife, and two children.
  • 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 399,923.00
Pension fund 52,231.70
AFP 27,662.78
Christmas bonus (maximum) 75,000.00
Total deductions  554,817.48
   
Taxable income 510,182.52
   
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
0 399,923 399,923.00 0 0
399,923 599,884 199,961.00 15 29,994.15
599,884 833,171 233,287.00 20 46,657.40
833,171 and above 76,934.52 25 19,233.63
Total 95,885.18