Dominican Republic income tax rates
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
| Current value | 4 entries — see the API for the full schedule |
|---|---|
| In force from | 2017-01-01 |
| Official source | DGII — Impuesto sobre la Renta, escala anual de personas físicas (Art. 296 Código Tributario, Ley 11-92); rentas exentas hasta RD$416,220.00 |
| 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 personas físicas — ANNUAL pesos (DOP) scale, Art. 296 Código Tributario. Currently in force (fiscal year 2026): exempt up to RD$416,220.00; 15% on the excess over RD$416,220.00 up to RD$624,329.00; RD$31,216.00 + 20% on the excess up to RD$867,123.00; RD$79,776.00 + 25% on the excess over RD$867,123.00 (top marginal 25%; the RD$31,216 / RD$79,776 fixed amounts are the accumulated tax of the lower bands, not modelled in the array). Although Art. 327 provides for annual inflation indexation by DGII, that adjustment has been SUSPENDED by successive budget/tax laws, so this scale has been FROZEN unchanged since fiscal year 2017 — the exempt threshold has stayed at RD$416,220.00. CHANGE AHEAD: fiscal reform Ley 30-26 (promulgated 18 Jun 2026) replaces this schedule effective FISCAL YEAR 2027 with a new five-band annual scale — exempt up to RD$480,000; 15% to RD$685,000; 20% to RD$910,000; 25% to RD$4,800,000; and a new top band of 27% over RD$4,800,000 — so re-confirm and roll this series forward for FY2027. Current values verified on the DGII official ISR page. Residents; deductions/exemptions not modelled in the bands.
Get it programmatically
curl https://usaref.dev/v1/do/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/do/income-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/do/income-taxOther Dominican Republic series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate