Business
Dominican Republic — Business: Accounting
Dominican companies file the IR-2 return 120 days after year-end and make monthly advance payments on the 15th.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Dominican Republic corporate: tax administrationLast reviewed: 2026-10-26
Key facts
- The tax year-end can be 31 December, 31 March, 30 June or 30 September; changes require tax authority approval.
- The Corporate Annual Tax Return (IR-2) is due 120 days after year-end, extendable by up to 60 days.
- Returns are self-assessed on electronic forms supplied by the tax department.
- Advance payments are due on the 15th of each month for the current period.
- The statute of limitations is three years from the filing due date, five years if notified of an audit.