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Dominican Republic
Individual - Taxes on personal income
Last reviewed - 25 August 2026The 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
For FY2026 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) FY 2026 | 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 |
As of 2027 individuals will pay tax on income in excess of 480,000.00 Dominican pesos (DOP). Personal income is taxed at the following rates (the scale is based on annual income):
| Taxable income (DOP) FY 2027 and on | Tax on column 1 (DOP) | Tax on excess (%) | |
| Over (column 1) | Not over | ||
| 0 | 480,000.00 | 0 | 0 |
| 480,000.01 | 685,000.00 | 0 | 15 |
| 685,000.01 | 910,000.00 | 30,750.00 | 20 |
| 910,000.01 | 4,800,000.00 | 75,750.00 | 25 |
| 4,800,000.01 | and on | 1,048,250.00 | 27 |
Local income taxes
There are no other taxes payable on income in the Dominican Republic.
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