Taxes
Dominican Republic — Tax: Vat
The Dominican Republic's ITBIS (VAT) is 18% on industrialised goods and services with exemptions for basic foods, medicines, education, health, housing rental and utilities.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Dominican Republic corporate: other taxes (VAT)Last reviewed: 2026-10-26
Key facts
- ITBIS (VAT) applies at a standard 18% on industrialised movable goods and services.
- Exports, including sales to Free Trade Zones, are zero-rated.
- Exempt goods include basic foods, fruits and vegetables, medicines, books and magazines and educational materials.
- Exempt services include education, health, financial services and insurance, pensions, ground transport, electricity, water, waste collection and housing rental.
- No reduced VAT rates are listed on the source page.