Dominican Republic Withholding tax rates
Dominican Republic Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 10% to 27%, cited to DGII (dgii.gov.do): official Codigo Tributario Titulo II text (arts. 297, 305, 306, 308) and DGII pages, in force since 1 Jan 2015. Last checked against the official source on 10 Aug 2026.
Official source: DGII (dgii.gov.do): official Codigo Tributario Titulo II text (arts. 297, 305, 306, 308) and DGII pages · Last checked 2026-08-10 · source fingerprint
The final withholding taxes the Dominican Republic levies on payments to non-residents under the Codigo Tributario (Ley 11-92): dividends at 10% (articulo 308), interest paid abroad at 10% (articulo 306), and all other Dominican-source payments abroad - royalties, services and any income without its own regime - at the articulo 297 corporate rate (27%) via the articulo 305 catch-all, each at its domestic statutory rate before any double-tax treaty relief. Administered by the Direccion General de Impuestos Internos (DGII).
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What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. The Dominican Republic withholds at 10% on dividends and on interest paid abroad, but at 27% on everything else remitted abroad - royalties, technical and other services, rents and any Dominican-source income without its own regime - via the articulo 305 catch-all. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax treaty can reduce any of them (the Dominican Republic has very few - notably Canada and Spain), and whether relief is available depends on the recipient's residence, beneficial ownership and the treaty's own conditions. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. STRUCTURE: articulo 305 ('Pagos al Exterior en General') is the catch-all - it applies 'salvo que se disponga un tratamiento distinto para una determinada categoria de rentas' (unless a different treatment is provided for a category), as a pago unico y definitivo (single and final payment) at the articulo 297 corporate rate, currently 27%. Dividends (art. 308) and interest (art. 306) are the categories with their own 10% treatment. The series effective_from is 2015-01-01: Ley 253-12 (9 November 2012) rewrote arts. 297/305/306/308 and stepped the art. 297 rate down 29% - 28% - 27%, reaching 27% from fiscal 2015, unchanged since. CAVEAT (Ley 30-26): for fiscal years 2026-2028 only, taxpayers with income of RD$1,000,000,000 or more pay ISR at 30% (art. 15, Ley 30-26, modifying art. 297); DGII guidance continues to state the pagos-al-exterior withholding as 27%, and we serve 27, but a large payer should confirm whether the temporary 30% band flows into its art. 305 withholding.
Get it programmatically
curl https://latamref.dev/v1/do/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/do/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/do/withholding-taxOther 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 · Statutory legal interest (interés legal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Ecuador · El Salvador · Guatemala · Guyana · Honduras · all 22