Dominican Republic tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Dominican Republic tax profile.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Dominican Republic | 30.91%† | 25% | 10%† | 10%† | 25%† | 25% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in the Dominican Republic?
The top rate on a salary is 30.91%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 25% above DOP 867,123.
How are capital gains taxed in the Dominican Republic?
The top rate on a long-term capital gain is 25%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in the Dominican Republic?
The top rate is 10% on dividends and 10% on interest. Rental income is taxed at up to 25%.
How is crypto taxed in the Dominican Republic?
The Dominican Republic taxes a gain on crypto assets as income, at up to 25%.
Does the Dominican Republic tax foreign income?
Yes. The Dominican Republic taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does the Dominican Republic have a wealth tax?
Yes: Impuesto al Patrimonio Inmobiliario, taxed above DOP 10,695,494, top rate 1%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does the Dominican Republic have an exit tax for individuals?
No. In our model the Dominican Republic does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does the Dominican Republic have?
Our profiles list one regime: Territorial Practice (Foreign Income) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in the Dominican Republic?
The Dominican Republic day test (More than 182 days in the fiscal year): 183 days in the calendar fiscal year; economic activity is a separate route. Registered economic activity and treaty residence need separate review. An official certificate answer conflicts with the statute at exactly 182 days.
Residence decides whether the Dominican Republic taxes you on these rates. See the Dominican Republic day-count test and count your own days.
Sources
The Dominican Republic profile cites 4 sources for these rules, 3 of them from a government or a statute.
- CA810 ¿Qué tasa debo pagar por el Impuesto Sobre la Ganancia de Capital? · official, retrieved 2026-11-03
- CA92 ¿Hasta qué monto el Patrimonio Inmobiliario…exento de IPI? · official, retrieved 2026-11-03
- CA609 ¿Qué tasa debo pagar por IPI? · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Dominican Republic individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Dominican Republic with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Dominican Republic side by side with other countries, see every country or try the live demo.
Other countries in Caribbean: Grenada, Haiti, Jamaica, Saint Kitts and Nevis, Cayman Islands, Saint Lucia.