Dominican Republic

Paying Taxes in

Dominican Republic

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 82 25% taxable profits 21.3
Pension contributions 1 online filing 80 7.10% gross salaries 15.6
Labor risk insurance contributions 1 online filing 1.30% gross salaries 1.5
Training tax (INFOTEP) 1 online filing 1.00% gross salaries 1.1
Tax on electronic transfers 1 online filing 0.15% payments via check or electronic means 1.1
Fuel tax 1 DOP 6.3 per gallon fuel consumption 0.7
Health insurance contributions 1 online filing 7.09% gross salaries 0.4
Vehicle tax 1 DOP 2200 fixed fee 0
Value added tax (VAT) 1 online filing 162 16% value added not included
Totals: 9 324 41.7