Dominican Republic corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
| Current value | 27 percent |
|---|---|
| In force from | 2015-01-01 |
| Official source | DGII — Impuesto sobre la Renta (Ciclo del Contribuyente / Principales Impuestos): tasa de ISR de personas jurídicas 27%; base legal Art. 297 Código Tributario (Ley 11-92) reformado por Ley 253-12 |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
ISR sociedades / personas jurídicas. Standard headline rate 27% on net taxable income, in force since fiscal year 2015 (Ley 253-12 of 9 Nov 2012 phased the rate down 29%→28%→27% over 2013-2015). TRANSITORY SURCHARGE: under the June 2026 fiscal reform Ley 30-26 ('medidas pro-crecimiento económico, simplificación fiscal y mitigación de la crisis internacional', promulgated 18 Jun 2026), taxpayers with gross income of at least RD$1,000,000,000 pay an increased ISR rate of 30% for fiscal years 2026, 2027 and 2028, reverting to 27% from 2029 (this affects roughly 1,000 of ~140,000 ISR filers, <0.8%). The 27% standard rate for all other resident companies is unchanged by Ley 30-26. Verified on the DGII (Dirección General de Impuestos Internos) official Impuesto sobre la Renta page. Consolidated Título II text (Arts. 296-297) also at: https://dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo2.pdf
Get it programmatically
curl https://usaref.dev/v1/do/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/do/corporate-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/do/corporate-taxOther Dominican Republic series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates