Dominican Republic VAT / Sales Tax

Detailed vat / sales tax rates and rules for Dominican Republic in 2026.

VAT / Sales TaxDOP

The Dominican Republic levies an 18% ITBIS (Impuesto a las Transferencias de Bienes Industrializados y Servicios) on most goods and services. Basic food items, medicines, fuel, educational services, and health services are exempt or zero-rated. The ITBIS has been gradually expanded to include services that were previously exempt. Exports are zero-rated. Monthly ITBIS returns are required for registered businesses.

Standard Rate

18%

Registration Threshold

All businesses with annual gross income exceeding DOP 2 million must register

Reduced Rates

16% — Certain goods previously exempt that have been gradually incorporated0% — Basic food items, medicines, fuel, exports, educational services

How Dominican Republic VAT / Sales Tax compares

Dominican Republic’s standard VAT / sales tax rate of 18% is the 53rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and North America’s regional average of 10.4%.