Self-Assessment at Dominican Customs: Why You Set Your Own Import Tax, and What Happens if the DGA Disagrees At Dominican customs, the government does not tell you what you owe, you tell the government. The importer, consignee or customs broker classifies the merchandise, applies the tariff, computes the taxes on the taxable base, pays, and […]
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 […]
Dominican Free Zones: Three Regimes, One Question, Which Tax Incentives Fit Your Export Business? For an exporter comparing Caribbean and Central American manufacturing bases, the Dominican free zone regime remains one of the region’s most generous, but the benefits depend entirely on which category of zone the business qualifies for, and where. Law 8-90 on […]
CONFOTUR Tax Exemptions for Tourism Real Estate in the Dominican Republic: 15 Years, Nationwide, With New Limits in 2026 A condominium buyer in Punta Cana who chooses a CONFOTUR-approved project over an identical unapproved one can avoid the 3% real estate transfer tax at closing and the annual property tax for years afterward. That difference, […]
Nearshoring in the Dominican Republic: How Free Zone Law 8-90 Shields Manufacturers From Tariff Volatility When tariffs on Asian imports can double between one quarter and the next, the cost of distance stops being theoretical. Manufacturers supplying the U.S. market are discovering that a factory two days by sea from Miami, inside a jurisdiction that […]
The Dominican 1% Property Tax (IPI) in 2026: Exempt Amount, Deadlines and Fiscal Reform Changes Every January, the Dominican tax authority publishes a single number that decides whether thousands of property owners will write two checks that year. For 2026, that number is RD$10,695,494. The figure is the exemption threshold of the IPI, the 1% […]
Free Zone Minimum Wage in the Dominican Republic: What Employers Must Pay in 2026 Labor is the largest recurring cost of most free zone operations in the Dominican Republic, and it is the one line item the government resets by resolution, not by negotiation with each employer. For companies budgeting a nearshoring move, getting the […]
The Dominican Customs Law, Explained: What Law 168-21 Means for Importers and Exporters For 68 years, Dominican foreign trade ran on a customs statute written in 1953, before container shipping, free trade agreements and electronic commerce existed. Law 168-21, in force since August 2021, replaced it with a modern code of over 400 articles. For […]
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