Complete guide: Income tax · Dominican Republic
Updated:
DGII 2026 scale: annual exemption 416,220, rates 15/20/25% and fixed quotas 31,216/79,776. Regular payroll annualizes adjusted monthly base and divides tax by 12. Published cent boundaries retained; verify rounding with DGII. Does not apply 2027 changes or deduct AFP/SFS twice.
Ordinary private employee under Law 16-92 and contributory regime. Special contracts, maternity and union protection excluded. Desahucio, dismissal and employee dimisión are distinct legal reasons.
Document review: 2026-10-24. Initial salaries are examples, not statutory minimum wages. Estimates in local currency, without conversion; laws do not update automatically. Verify bases, period and prior payments against your payslip and contract.
Sources and legal scope
Document review: 2026-10-24
How it works
- 1Apply the period scale and eligible credits or reduction.
- 2Enter eligible bases and the applicable period only.
- 3Check the breakdown, exclusions and official sources before sharing.
Frequently asked questions
Which rules apply in Dominican Republic?
DGII 2026 scale: annual exemption 416,220, rates 15/20/25% and fixed quotas 31,216/79,776. Regular payroll annualizes adjusted monthly base and divides tax by 12. Published cent boundaries retained; verify rounding with DGII. Does not apply 2027 changes or deduct AFP/SFS twice.
Which workers and scenarios are covered?
Ordinary private employee under Law 16-92 and contributory regime. Special contracts, maternity and union protection excluded. Desahucio, dismissal and employee dimisión are distinct legal reasons.
Are shared inputs preserved?
Yes, links retain amounts and options. Estimates do not replace tax filings or legal contract reviews.