Taxes
Dominican Republic — Tax: Double Tax Treaties
The Dominican Republic lists only two treaties (Canada and Spain) and charges 10% WHT on dividends and interest and 15% on royalties to non-treaty foreign corporations.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Dominican Republic corporate: withholding taxesLast reviewed: 2026-10-26
Key facts
- The page lists two treaties, with Canada and Spain.
- Non-treaty foreign corporations pay 10% WHT on dividends, 10% on interest and 15% on royalties.
- Under the Canada and Spain treaties dividends and interest are taxed at 0% or 10% depending on ownership; the Spain 0% rate needs a Spanish parent holding over 75%.
- Treaty royalty rates are 18% (Canada) and up to 10% (Spain).
- Domestic cash dividends carry 10% WHT for residents and non-residents.