Dominican Republic Tax filing deadlines
Dominican Republic Tax filing deadlines: 2 deadline rules held, cited to 2 rules, each cited to its own official source; series-level citation is the first VAT rule's: DGII. Last checked against the official source on 13 Oct 2026.
Official source: 2 rules, each cited to its own official source; series-level citation is the first VAT rule's: DGII · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Dominican Republic for VAT/GST returns and payments, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 2 deadline rules |
|---|---|
| In force from | — |
| Official source | 2 rules, each cited to its own official source; series-level citation is the first VAT rule's: DGII — ITBIS (Principales impuestos) |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://usaref.dev/v1/do/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/do/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/do/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | ITBIS — declaración y pago mensual (IT-1) Contribuyentes del Impuesto sobre las Transferencias de Bienes Industrializados y Servicios (ITBIS). | monthly | 20th day of the following month | source silent; not moved, flagged | DGII — ITBIS (Principales impuestos) “la declaración y pago de este impuesto deberá realizarse en el transcurso de los primeros 20 días del mes siguiente al período declarado” | 2026-10-13 |
| Corporate income tax | Impuesto sobre la Renta de Sociedades — declaración jurada (IR-2) y pago Personas jurídicas (sociedades); fiscal year ends of 31 March, 30 June, 30 September or 31 December. | annual | 120 days after the period ends | moves to the next business day | DGII — Impuesto sobre la Renta (Principales impuestos) “el pago del impuesto resultante es a más tardar 120 días después de la fecha de cierre de la empresa” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-20 | ITBIS — declaración y pago mensual (IT-1) | 2026-09-01 – 2026-09-30 | — |
| 2026-11-20 | ITBIS — declaración y pago mensual (IT-1) | 2026-10-01 – 2026-10-31 | — |
| 2026-12-20 | ITBIS — declaración y pago mensual (IT-1) | 2026-11-01 – 2026-11-30 | 2026-12-20 2026-12-20 Sunday roll unverified |
| 2027-01-20 | ITBIS — declaración y pago mensual (IT-1) | 2026-12-01 – 2026-12-31 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
Not covered here
We hold no verified rule for these taxes in DO. Each reason is given; where a deadline exists but its source could not be verified, we hold none rather than guess.
- PAYE / payroll withholding: The wage-withholding remittance (IR-3, retenciones a asalariados) deadline is not stated on the DGII pages fetched; the ISR page only gives the IR-17 (otras retenciones y retribuciones complementarias) deadline, 'a más tardar los días 10 del mes siguiente al periodo declarado', which covers non-wage withholdings and fringe benefits, not payroll PAYE.
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Other Dominican Republic series: BCRD monetary policy rate (TPM) · ITBIS standard rate · VAT registration threshold · Minimum wage (lowest non-sectorized tier — microempresas) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory legal interest (interés legal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: United States · Canada · all 3