Taxes
Dominican Republic — Tax: Capital Gains
In the Dominican Republic capital gains are taxed as ordinary income, cash dividends are exempt when 10% was withheld, and interest from local banks is exempt.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Dominican Republic, Individual, Income determinationLast reviewed: 2026-10-23
Key facts
- Capital gains have no separate rate and are taxed as ordinary taxable income, calculated as sale amount minus fiscal cost.
- Cash dividends are exempt if the entity applied a 10% withholding tax, and share dividends are also exempt.
- Interest received by resident individuals from Dominican financial institutions is exempt.
- Gifts to individuals are subject to a 27% withholding tax.