Dominican Republic Personal Income Tax
Detailed personal income tax rates and rules for Dominican Republic.
The Dominican Republic imposes a progressive personal income tax with four brackets ranging from 0% to 25%. The exempt threshold and brackets are adjusted annually for inflation. Residents are taxed on worldwide income with foreign tax credits available. Non-residents are taxed at 25% on Dominican-source income. Employment income is subject to monthly withholding. Deductions include education expenses (for the taxpayer and dependents) and a non-taxable allowance. The Dominican Republic does not allow deductions for mortgage interest or medical expenses at the personal level.
| Income Range (DOP) | Tax Rate |
|---|---|
| RD$0 – RD$416K | 0% |
| RD$416K – RD$624K | 15% |
| RD$624K – RD$867K | 20% |
| RD$867K+ | 25% |
Filing Deadline
March 31
Residency Rule
The Dominican Republic considers individuals as tax residents if they are domiciled in the country or spend more than 182 days in the Dominican Republic during a calendar year. Dominican nationals are presumed residents. Residents are taxed on worldwide income.