Published on 1 February 2026

Dominican Republic: Taxes

If you are planning to emigrate to the Dominican Republic, you will need to familiarise yourself with the tax situation. The FDFA can provide relevant information.

Anyone staying in the Dominican Republic for more than 182 days per calendar year is considered a resident and is liable for income tax. Income tax (Impuesto Sobre la Renta – ISR) for individuals is progressive.

For tax purposes, it must be determined whether a person conducts their economic activities as a natural person or as a legal entity, as the law provides for different treatment of the two and the requirements for registration in the national taxpayer register (Registro Nacional de Contribuyentes – RNC) depend on this. The RNC contains data on a natural or legal person based on their identification, place of residence and characteristics. This register assigns a sequence of digits called the RNC number – the unique and permanent identification code you receive when you register. All persons, citizens or foreigners, who have tax obligations in the Dominican Republic must apply for an identification number.