Dominican Republic public holidays 2026, VAT rate and tax data
Dominican Republic: VAT rate 18% since 1 Jan 2013; 12 public holidays in 2026 (next: Día de la Constitución, 9 Nov 2026); corporate tax rate 27%; minimum wage 16993.2 DOP/month; policy interest rate 5.25%; inflation rate (CPI) 5.13%.
12 series, each cited to the official source it was verified against; most recently verified 13 Oct 2026. Currency DOP.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Dominican Republic public holidays 2026
12 days in 2026; next: Día de la Constitución on 9 Nov 2026. Official source: Ministerio de Trabajo · last verified 10 Sep 2026
Fixed by law 8 Confirmed 1 Substitute 3
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Año Nuevo (New Year's Day; Thursday, immovable) | Fixed by law | Ministerio de Trabajo |
| 5 Jan 2026 Mon | Día de los Santos Reyes Epiphany; observed — 6 Jan falls Tuesday, moved back to Monday 5 Jan per Ley 139-97 |
Substitute | Ministerio de Trabajo |
| 21 Jan 2026 Wed | Día de Nuestra Señora de la Altagracia (immovable) | Fixed by law | Ministerio de Trabajo |
| 26 Jan 2026 Mon | Natalicio de Juan Pablo Duarte falls Monday, no move |
Confirmed | Ministerio de Trabajo |
| 27 Feb 2026 Fri | Día de la Independencia Nacional (immovable) | Fixed by law | Ministerio de Trabajo |
| 3 Apr 2026 Fri | Viernes Santo (Good Friday; immovable) | Fixed by law | Ministerio de Trabajo |
| 4 May 2026 Mon | Día del Trabajo Labour Day; observed — 1 May falls Friday, moved forward to Monday 4 May per Ley 139-97 |
Substitute | Ministerio de Trabajo |
| 4 Jun 2026 Thu | Corpus Christi (immovable) | Fixed by law | Ministerio de Trabajo |
| 16 Aug 2026 Sun | Día de la Restauración falls Sunday, not moved |
Fixed by law | Ministerio de Trabajo |
| 24 Sep 2026 Thu | Día de Nuestra Señora de las Mercedes (immovable) | Fixed by law | Ministerio de Trabajo |
| 9 Nov 2026 Mon | Día de la Constitución observed — 6 Nov falls Friday, moved forward to Monday 9 Nov per Ley 139-97 |
Substitute | Ministerio de Trabajo |
| 25 Dec 2026 Fri | Navidad (Christmas Day; immovable) | Fixed by law | Ministerio de Trabajo |
2027 dates already held (12)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Año Nuevo (New Year's Day; immovable) | Fixed by law | Ministerio de Trabajo |
| 4 Jan 2027 Mon | Día de los Santos Reyes Epiphany; observed — 6 Jan falls Wednesday, moved back to Monday 4 Jan |
Substitute | Ministerio de Trabajo |
| 21 Jan 2027 Thu | Día de Nuestra Señora de la Altagracia (immovable) | Fixed by law | Ministerio de Trabajo |
| 25 Jan 2027 Mon | Natalicio de Juan Pablo Duarte observed — 26 Jan falls Tuesday, moved back to Monday 25 Jan |
Substitute | Ministerio de Trabajo |
| 27 Feb 2027 Sat | Día de la Independencia Nacional (immovable) | Fixed by law | Ministerio de Trabajo |
| 26 Mar 2027 Fri | Viernes Santo (Good Friday; immovable) | Fixed by law | Ministerio de Trabajo |
| 1 May 2027 Sat | Día del Trabajo Labour Day; falls Saturday — Ley 139-97 reaches only Tue-Fri, and its Sunday proviso does not apply, so no transfer |
Fixed by law | Ministerio de Trabajo |
| 27 May 2027 Thu | Corpus Christi (immovable) | Fixed by law | Ministerio de Trabajo |
| 16 Aug 2027 Mon | Día de la Restauración falls Monday, no move |
Fixed by law | Ministerio de Trabajo |
| 24 Sep 2027 Fri | Día de Nuestra Señora de las Mercedes (immovable) | Fixed by law | Ministerio de Trabajo |
| 6 Nov 2027 Sat | Día de la Constitución falls Saturday — no transfer available under Ley 139-97 |
Confirmed | Ministerio de Trabajo |
| 25 Dec 2027 Sat | Navidad (Christmas Day; immovable) | Fixed by law | Ministerio de Trabajo |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Dominican Republic value
| Series | Current | In force from | Official source | Last verified |
|---|---|---|---|---|
| BCRD monetary policy rate (TPM) | 5.25 percent | 2026-09-01 | Official BCRD homepage dashboard re-fetched 2026-09-16… | last verified 16 Sep 2026 |
| ITBIS standard rate | 18 percent | 2013-01-01 | DGII | last verified 16 Jul 2026 |
| VAT registration threshold | no single figure | — | Código Tributario (Ley 11-92 de 16-5-1992), Título III… | last verified 10 Aug 2026 |
| Minimum wage (lowest non-sectorized tier | 16993.2 DOP/month (lowest non-sectorized tier — microempresas; see notes for full matrix) | 2026-02-01 | Ministerio de Trabajo | last verified 16 Jul 2026 |
| Public holidays (free API) | 24 days held | 2026-01-01 | Ministerio de Trabajo | last verified 10 Sep 2026 |
| CPI inflation (year-on-year) | 5.13 percent (YoY) | 2026-08-01 | LANDABLE… | last verified 17 Sep 2026 |
| Corporate income tax rate | 27 percent | 2015-01-01 | DGII | last verified 17 Jul 2026 |
| Withholding tax rates | 10–27% across 4 withholding taxes — no single rate | 2015-01-01 | DGII (dgii.gov.do): official Codigo Tributario Titulo II… | last verified 10 Aug 2026 |
| Statutory legal interest (interés legal) | no single figure | — | Ley Monetaria y Financiera 183-02 (aprobada 21 de noviembre… | last verified 10 Aug 2026 |
| Personal income tax brackets | 0–25% across 4 bands | 2017-01-01 | DGII | last verified 17 Jul 2026 |
| Statutory social-insurance contributions | 0–10.13% across 4 contribution branches | 2026-02-01 | Ley 87-01 que crea el Sistema Dominicano de Seguridad… | last verified 11 Aug 2026 |
| Tax filing deadlines | 2 deadline rules | — | 2 rules, each cited to its own official source… | last verified 13 Oct 2026 |
Rate schedules and breakdowns
Withholding tax rates
10–27% across 4 withholding taxes — no single rate · in force from 2015-01-01 · Official source: DGII (dgii.gov.do): official Codigo Tributario Titulo II text (arts. 297, 305… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends (articulo 308) | 10 | dividends paid or credited by Dominican entities, to residents and non-residents alike; single and final payment | 2012-11-09 | Codigo Tributario, articulo 308 (mod… |
| A FINAL tax (pago unico y definitivo) applying to resident and non-resident recipients alike. Entities under the Ley 57-07 renewable-energy incentive regime withhold 5% instead, per DGII guidance. | |||||
| interest | Interest paid or credited abroad (articulo 306) | 10 | interest of Dominican source paid or credited to non-resident individuals, legal persons or entities; single and final payment | 2012-11-09 | Codigo Tributario, articulo 306 (mod… |
| Before Ley 253-12 the 10% applied only to interest paid to foreign credit institutions; since 2012 it covers interest paid abroad generally, taking it out of the 27% articulo 305 catch-all. A parallel articulo 306 bis (added by Ley 253-12) withholds 10% on interest paid to… | |||||
| royalties | Royalties remitted abroad (articulo 305 catch-all) | 27 | royalties, licence fees and similar Dominican-source income paid or credited to non-resident persons or entities; single and final payment at the articulo 297 rate | 2015-01-01 | Codigo Tributario, articulo 305 'Pagos… |
| No royalty-specific head exists: royalties fall under the articulo 305 catch-all at the articulo 297 corporate rate, 27% since fiscal 2015 (Ley 253-12 step-down 29%-28%-27%). See top-level notes for the temporary Ley 30-26 30% band (2026-2028, RD$1bn+ taxpayers). | |||||
| services | Services and all other payments abroad (articulo 305 catch-all) | 27 | fees for services (technical, professional, management and other), rents and any other Dominican-source income paid or credited to non-resident persons or entities that has no category-specific regime; single and final payment at the articulo 297 rate | 2015-01-01 | Codigo Tributario, articulo 305 (mod… |
| The catch-all bites only on DOMINICAN-SOURCE income; DGII has held some cross-border payments outside it (e.g. its published answer that no ISR withholding applies to software licence transfers/subscriptions where there is no transfer of the developer's property right). Whether… | |||||
Personal income tax brackets
0–25% across 4 bands · in force from 2017-01-01 · Official source: DGII · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 416220 | 0 |
| 416220 | 624329 | 15 |
| 624329 | 867123 | 20 |
| 867123 | — | 25 |
Statutory social-insurance contributions
0–10.13% across 4 contribution branches · in force from 2026-02-01 · Official source: Ley 87-01 que crea el Sistema Dominicano de Seguridad Social (Seguro de Vejez… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| afp_pensiones | Seguro de Vejez, Discapacidad y Sobrevivencia (SVDS) — cuenta de capitalización individual en una AFP | 9.97 | 2.87 | 7.1 | percent | The salario cotizable, capped at TWENTY (20) national minimum wages of the formal private sector — RD$ 464.460,00 per month from 1 February 2026, on a national minimum salary of RD$ 23.223,00. Contributions are computed on at least one minimum wage. | DOP |
| THE HIGHEST OF THREE DIFFERENT CEILINGS ON THE SAME PAYSLIP — 20 minimum wages here, 10 for health and 4 for occupational risk. Applying one ceiling to all three is the defining Dominican payroll error. THE CEILINGS ARE MINIMUM-WAGE MULTIPLES, so all three re-price together… | |||||||
| sfs_salud | Seguro Familiar de Salud (SFS) — régimen contributivo, plan básico de salud | 10.13 | 3.04 | 7.09 | percent | The salario cotizable, capped at TEN (10) national minimum wages of the formal private sector — RD$ 232.230,00 per month from 1 February 2026. Contributions are computed on at least one minimum wage. | DOP |
| CAPPED AT HALF THE PENSION CEILING. Between RD$ 232.230 and RD$ 464.460 of monthly salary the health contribution has stopped while the pension contribution is still running — a band in which the two branches diverge and in which most engines silently over-collect. The employer… | |||||||
| srl_riesgos_laborales | Seguro de Riesgos Laborales (SRL) — occupational accidents and diseases, administered by IDOPPRIL | — | 0 | — | percent | The salario cotizable, capped at FOUR (4) national minimum wages of the formal private sector — RD$ 92.892,00 per month from 1 February 2026. The rate is set per EMPLOYER: a fixed component plus a variable component assigned by IDOPPRIL according to the employer's risk level, giving a total in the range 1,10 % to 1,40 %. | DOP |
| NO SINGLE NATIONAL RATE — rate_employer deliberately null, but the span is narrow: 1,10 % to 1,40 % of the salario cotizable, a variation of only three tenths of a point, which is by far the tightest occupational-risk band in this record (Colombia spans 0,348 %–8,7 %, Chile 0,90… | |||||||
| infotep | Aporte al INFOTEP (Instituto Nacional de Formación Técnico Profesional) — vocational training levy | 1 | 0 | 1 | percent | The employer's total monthly payroll of salaries. NO CEILING — the minimum-wage multiples that cap the three SDSS branches do not apply here. An additional levy of 0,5 % is charged on employees in respect of gratificaciones anuales (bonuses), withheld from those payments and not from ordinary salary. | DOP |
| OUTSIDE THE SOCIAL-SECURITY SYSTEM BUT ON THE SAME RETURN — INFOTEP is a training institute created by Ley 116-80, not part of Ley 87-01, and it is the reason a Dominican employer's TSS remittance exceeds the sum of the three SDSS branches. AND IT IS NOT CAPPED: the three SDSS… | |||||||
Tax filing deadlines
2 deadline rules · in force from — · Official source: 2 rules, each cited to its own official source; series-level citation is the… · last verified 13 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-itbis-it1-monthly | vat | return_and_payment | ITBIS — declaración y pago mensual (IT-1) | monthly | Contribuyentes del Impuesto sobre las Transferencias de Bienes Industrializados y Servicios (ITBIS). | primary | 2026-10-13 | DGII |
| DGII's own example reads 'el mes de enero debe presentarse y pagarse antes del 20 de febrero'; 'within the first 20 days' is modelled as day 20 inclusive, but the example's 'antes del 20' could be read as the 19th. On imports ITBIS is paid with customs duties. | ||||||||
| cit-ir2-annual | cit | return_and_payment | Impuesto sobre la Renta de Sociedades — declaración jurada (IR-2) y pago | annual | Personas jurídicas (sociedades); fiscal year ends of 31 March, 30 June, 30 September or 31 December. | primary | 2026-10-13 | DGII |
| DGII's worked dates match 120 calendar days: 31 Mar → 29 Jul, 30 Jun → 28 Oct, 30 Sep → 28 Jan, 31 Dec → 30 Apr. Not modelled: monthly anticipos (advance payments) of ISR — not stated on the DGII page fetched; Impuesto sobre los Activos (ISA) is due in two instalments, the first… | ||||||||
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