Dominican Taxes for Foreign Investors in 2026: Rates, Withholdings and the Country’s Tax Treaties A foreign investor modeling a Dominican venture needs five numbers before anything else: the corporate rate, the capital gains rate, the dividend withholding, the VAT, and what, if anything, a tax treaty gives back. Here is the current map, updated for […]
How Foreign Companies Register a Branch in the Dominican Republic, and When It Beats Forming a Local Subsidiary A foreign company that signs contracts in the Dominican Republic without a registered local presence is exposed on two fronts: its agreements may be harder to enforce in Dominican courts, and the tax authority may still treat […]
Disputing a Dominican Customs Assessment: Deadlines and Appeals Under Customs Law 168-21 An importer clears a container, pays the declared duties, and months later receives a reassessment from Dominican Customs (DGA) claiming a different tariff classification and a much larger bill. The claim is not necessarily final. Dominican law gives importers a structured, deadline-driven path […]
Your Personal Data in the Dominican Republic: What Law 172-13 Protects and What It Lacks A person requests their credit history and discovers outdated, or outright wrong, information in a Dominican credit bureau. The question that follows, what can I do about it?, has had a concrete legal answer since 2013: Law 172-13 on the […]
Dominican Republic Residency by Investment or Retirement: The Fast Track Most Applicants Overlook A retired couple with a USD 1,500 monthly pension can skip the line. While most foreigners must first hold Dominican temporary residency and wait years to upgrade, the country’s special incentives regime for pensioners and rentiers grants permanent residency directly, often the […]
Law 57-23: Tax Exemptions for Airlines and Aviation Operators in the Dominican Republic For an airline, the tax on an aircraft lease payment can decide whether a route to the Caribbean is profitable. The Dominican Republic understood this when it enacted Law 57-23 in October 2023, creating a dedicated tax exemption regime for national and […]
Joint Ventures in the Dominican Republic: A Partnership Without Legal Personality and Why That Matters The most consequential fact about a Dominican joint venture is what it is not: a company. Foreign investors accustomed to incorporating a JV vehicle discover that Dominican law recognizes joint ventures as purely contractual arrangements, ‘joint participation’ entities, with no […]
For a few months in 2023, the Dominican tax authority offered something rare: a legal path to wipe out or drastically shrink old tax debts. Law 51-23, enacted August 10, 2023, opened a special window, originally set to close on December 20, 2023, combining four tools that taxpayers seldom see together. First, a statute-of-limitations declaration: […]
Double Taxation Relief in the Dominican Republic: How the Mutual Agreement Procedure Works A company taxed in both Santo Domingo and Madrid on the same income has a remedy most taxpayers never invoke: the Mutual Agreement Procedure, or MAP. The Dominican Republic regulated it in Revenue Ruling (Norma General) 10-2022, issued by the DGII on […]
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