Dominican Republic Corporate Income Tax
Detailed corporate income tax rates and rules for Dominican Republic in 2026.
Corporate TaxDOP
The Dominican Republic imposes a 27% corporate income tax on resident companies. Non-resident companies are taxed at 27% on Dominican-source income. Companies in free trade zones (zonas francas) are exempt from income tax. An alternative minimum tax of 1% of taxable assets applies when the regular income tax is lower. Companies must make monthly advance tax payments. Transfer pricing rules have been strengthened in recent years.
Standard Rate
27%
How Dominican Republic Corporate Tax compares
Dominican Republic’s corporate tax rate of 27% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and North America’s regional average of 22.3%.
Dominican Republic
27%
North America average
22.3%
Global average
22.2%
