🇩🇴 Dominican Republic Statutory Tax Guide
Dominican Republic Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Dirección General de Impuestos Internos (DGII).
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📜 Statutory Authority & Legal Framework
In Dominican Republic, personal income taxation is administered by the Dirección General de Impuestos Internos (DGII) under the authority of Código Tributario de la República Dominicana.
Dominican Republic progressive personal tax (15% to 25%) with 5.91% TSS social security contribution.
📊 2026 Progressive Marginal Tax Brackets
ISO: DOP| Income Bracket (RD$) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Hasta RD$ 416,220 (0%) | 0.0% | Tax-Free Allowance |
| RD$ 416,220 – RD$ 624,329 (15%) | 15.0% | Tier 2 |
| RD$ 624,329 – RD$ 867,123 (20%) | 20.0% | Tier 3 |
| Más de RD$ 867,123 (25%) | 25.0% | Tier 4 |
🛡️ Mandatory Social Security & Pension Contributions
TSS (AFP + SFS)
Employee Share: 5.9%
Employer Share: 14.2%
Frequently Asked Questions: Dominican Republic Taxation
What are the income tax brackets in Dominican Republic? ↓
Dominican Republic operates a progressive tax system administered by Dirección General de Impuestos Internos (DGII) under Código Tributario de la República Dominicana.
What social security or pension contributions apply in Dominican Republic? ↓
Mandatory contributions include: TSS (AFP + SFS) (5.9%).