Taxes
Dominican Republic — Tax: Corporate Tax
Dominican Republic's combined statutory corporate income tax rate is 27% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 27% (2026)
- Central government rate: 27% (2026)
Steps
- Step 1: Register the business — The business must register with the Office of the Commissioner of the Revenue (DGII) and obtain a taxpayer identification number (RNC)
- Step 2: Obtain any necessary licenses and permits — Varies by industry and municipality, but typically involves registering with the relevant government agencies and obtaining permits and licenses from local authorities
Costs
- Business registration fee: varies by municipality
- Licenses and permits: varies by industry and municipality
Timelines
- Time to register the business: 1-3 months
- Time to obtain licenses and permits: varies by industry and municipality
Required documents
- Articles of Incorporation
- Business license
- Permits for specific industries (e.g., environmental permits)
Common mistakes
- Failure to register the business with the DGII
- Insufficient or inaccurate documentation
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.