Dominican Republic Withholding tax rates
Dominican Republic Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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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| Current value | structured — see the API |
|---|---|
| In force from | 2015-01-01 |
| Official source | DGII (dgii.gov.do): official Codigo Tributario Titulo II text (arts. 297, 305, 306, 308) and DGII pages - 'Las Personas Juridicas pagaran una tasa del Impuesto Sobre la Renta de un 27%' ('Legal persons shall pay an Income Tax rate of 27%'); art. 305 (via consolidated text, mod. Ley 253-12): 'Quienes paguen o acrediten en cuenta rentas gravadas de fuente dominicana a personas fisicas, juridicas o entidades no residentes deberan retener e ingresar a la Administracion, con caracter de pago unico y definitivo del impuesto, la misma tasa establecida en el articulo 297' ('Those who pay or credit Dominican-source taxable income to non-resident persons or entities shall withhold, as a single and final payment of the tax, the same rate established in article 297') |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
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