Santo Domingo

Residents (more than 182 days in a calendar year) pay 0% to 25% on Dominican-source income, and the tax authority treats pay for remote work done in the country as taxable. Foreign income is taxed only if it comes from investments or financial gains, and only from the third year of residency. Foreign pensions are not on that list. Law 171-07 exempts qualifying pensioners and rentistas. There is no wealth tax; inheritances pay 3%.

• Remote work income

  Salary from a foreign employer or fees from foreign clients

  Taxed

  0%–25% progressive in 2026; from 2027 exempt up to RD$480,000 and 27% above RD$4,800,000.01

• Investments and pensions

  Dividends, interest, gains, rent and pensions from abroad

  Taxed

  0%–25% progressive on foreign investment income from the third year of residency; 10% final on Dominican dividends, interest and property gains

• Wealth

  Net wealth and inheritance

  No wealth tax

  Inheritance tax applies

Tax resident after

183 days a year

Top income tax rate

25%

• Pensionados y rentistas (Ley 171-07)no fixed end

  No income tax on the pension or income declared to qualify (you still file the IR-1), and no tax on dividends and interest from the Dominican Republic or abroad. No 3% transfer tax on the first property bought; 50% off the IPI property tax and the mortgage tax while the residence permit lasts; 50% off capital gains tax when you sell property bought under the law. Duty-free household goods and a partial car-import exemption. Pay for work done in the country is taxed normally.

  Who qualifies: Foreigners, and Dominicans who lived abroad 10 years or more, granted residence as a pensioner with a foreign pension of at least US$1,500 a month, or as a rentista with stable foreign income of at least US$2,000 a month guaranteed for at least five years (salary does not count), plus US$250 a month per dependant. You apply through the Dirección General de Migración; each tax exemption must then be approved by the Ministerio de Hacienda.

• Código Tributario de la República Dominicana (Ley 11-92), consolidated text · Dirección General de Impuestos Internos (DGII) · read 2026-10-27

  Art. 12 párrafo I (more than 182 days in the fiscal year); arts. 269–272 (residents taxed on Dominican-source income and foreign investment and financial gains; non-residents on Dominican-source income; foreign income only from the third year; work and professions listed as Dominican-source); art. 296 (progressive scale); arts. 306 bis and 308 (10% final on interest and dividends); art. 316 (foreign tax credit for taxed foreign-source income); art. 382 (cheque and transfer tax). This consolidation predates Law 30-26.

• Aviso 22-25: criterio de territorialidad de las rentas de personas físicas residentes · Dirección General de Impuestos Internos (DGII) · read 2026-10-27

  The system is not worldwide but mixed: Dominican-source income plus foreign income from investments and financial gains; foreigners become resident after 182 days and are taxed on foreign income from the third year or tax period after becoming resident

• Consulta 21 (14 November 2024): residencia fiscal · Dirección General de Impuestos Internos (DGII) · read 2026-10-27

  Besides the 182-day test, a person who earns income, provides services or sells goods in the country with a registered economic activity is treated as tax resident

• Resolución DDG-AR1-2026-00001: multiplicadores y ajustes para el ejercicio fiscal 2026 · Dirección General de Impuestos Internos (DGII) · read 2026-10-27

  2026 scale (exempt to RD$416,220; 15%; 20% from RD$624,329.01; 25% from RD$867,123.01); IPI exempt amount for individuals of RD$10,695,494; year-end 2025 exchange rate of RD$62.8978 per US dollar

• Aviso 10-26: calendario de implementación de la Ley núm. 30-26 del 18 de junio de 2026 · Dirección General de Impuestos Internos (DGII) · read 2026-10-27

  From fiscal year 2027 exempt amount of RD$480,000 and 27% above RD$4,800,000.01 (art. 10); 10% on individuals' property gains, immediate (art. 14); exemption for main-home sales by people over 65 (art. 16); 0.20% cheque and transfer tax from 3 July 2026 (art. 40); new inheritance and gift rules, immediate (arts. 55–57); mortgage tax 1% in 2027, abolished 2028 (art. 59). The law's own PDF on the DGII site (15.7 MB) could not be downloaded on 2026-10-27, so its details rely on this notice and DGII help answers.

• Instructivo: Declaración Jurada del ISR de Personas Físicas (IR-1), July 2026 · Dirección General de Impuestos Internos (DGII) · read 2026-10-27

  Current 15%–25% scale, scale changes from fiscal year 2027, IR-1 due by 31 March for the previous calendar year, fiscal year equals calendar year for individuals

• Comunidad de Ayuda DGII: Extranjero trabajando remoto (official solution) · Dirección General de Impuestos Internos (DGII), Comunidad de Ayuda · read 2026-10-27

  DGII answer: salary or service income from a foreign company is taxable, to be declared on the IR-1; residency after more than 182 days

• Comunidad de Ayuda DGII: CA810 ¿Qué tasa debo pagar por el Impuesto Sobre la Ganancia de Capital? · Dirección General de Impuestos Internos (DGII), Comunidad de Ayuda · read 2026-10-27

  Individuals: 15%, 20% or 25% on capital gains under the scale, 10% on real estate under Law 30-26 from its entry into force; main-home sale exempt if proceeds buy another main home within six months

• Comunidad de Ayuda DGII: CA85 and CA92 on the Impuesto al Patrimonio Inmobiliario (IPI) · Dirección General de Impuestos Internos (DGII), Comunidad de Ayuda · read 2026-10-27

  IPI of 1% on individuals' combined real estate above the RD$10,695,494 threshold, adjusted yearly; exemption for the only home of an owner aged 65 or over (Ley 18-88 art. 2 as amended by Ley 253-12 art. 14)

• Comunidad de Ayuda DGII: CA88 ¿Qué tasa debo pagar por la transferencia de un inmueble? · Dirección General de Impuestos Internos (DGII), Comunidad de Ayuda · read 2026-10-27

  3% transfer tax on the higher of the property's value and the price in the deed (Ley 288-04 art. 20, Ley 173-07 art. 7)

• Impuesto sobre Sucesiones · Dirección General de Impuestos Internos (DGII) · read 2026-10-27

  3% of the estate after deductions; Dominican assets plus movable assets abroad when the deceased was Dominican or last domiciled in the country; still listed the pre-Law 30-26 exemptions on 2026-10-27

• Comunidad de Ayuda DGII: CA5422 ¿Cuáles actos califican para que le sea aplicada la tasa del 3% del Impuesto Sobre Donaciones? · Dirección General de Impuestos Internos (DGII), Comunidad de Ayuda · read 2026-10-27

  3% gift tax between parents and children, siblings and spouses for acts from Law 30-26's entry into force (art. 57); other gifts pay the general rate

• Ley 171-07 sobre Incentivos Especiales a los Pensionados y Rentistas de Fuente Extranjera · Dirección General de Impuestos Internos (DGII) · read 2026-10-27

  Art. 2 (exemptions: transfer tax on first property, 50% mortgage tax and IPI, dividends and interest, 50% capital gains); art. 3 (US$1,500 pension, US$2,000 rent, US$250 per dependant); art. 6 (rent guaranteed at least five years); art. 10 (qualifying income exempt from income tax); arts. 13–15 (property tax cuts while the permit lasts, 50% gains on property, local pay taxed); art. 16 (Dominicans abroad 10 years)

• Consulta 35 (23 September 2024): exenciones Ley 171-07 · Dirección General de Impuestos Internos (DGII) · read 2026-10-27

  Pension or rent received from abroad and declared under Law 171-07 is exempt from income tax but must be reported on the IR-1; exemptions must first be approved by the Ministerio de Hacienda (Decreto 162-11)

• Consulta 11 (23 February 2026): sucesión de pensionados y rentistas acogidos a la Ley 171-07 · Dirección General de Impuestos Internos (DGII) · read 2026-10-27

  Inheritance tax of 3% of the estate after allowed deductions (Ley 2569 arts. 4 and 6); restates the Law 171-07 tax benefits

• Acuerdos y convenios internacionales · Dirección General de Impuestos Internos (DGII) · read 2026-10-27

  Income tax treaties in force only with Canada and Spain

• Tipos de visas · Ministerio de Relaciones Exteriores (MIREX), Servicios 360 · read 2026-10-27

  No digital nomad or remote-work visa; tourist visas for 60-day stays; Rentista residence needs US$2,000 a month and excludes salary; pensioner residence needs US$1,500 a month, both under Law 171-07