Americas · DOP
Dominican Republic
Reviewed 2026-06-21
Top income tax
25%
Self-employed SS
Optional
VAT
18%
Capital gains
25%
Exit tax
No
Nomad visa
No
59
/ 100
Tax efficiency58
Ease to enter48
Ease to exit77
Cost of living83
Internet13
English25
The Dominican Republic taxes individuals on a territorial basis, so income earned abroad is generally outside the net, and personal rates top out at a modest 25%. Newly arrived residents get a further break because foreign investment income only becomes taxable from the fourth year of residency. There is no dedicated digital nomad visa, but a passive-income (rentista) residency route exists, and there is no wealth tax or general exit tax.
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate15%
Top rate threshold$14,800
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5.91%
Employer SS rate15.39%
Indirect & other taxes
VAT standard rate18%
Capital gains rate25%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate3%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency182 days
Corporate
Corporate income tax rate27%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameThree-year deferral on foreign-source investment income for new residents
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup3 / 5
Lifestyle
Cost of living index41.6
Internet speed65 Mbps
English proficiencyLow
Civil liberties67
Sources
- PwC Worldwide Tax Summaries — Dominican Republic Individual Taxes on Personal Income
- PwC Worldwide Tax Summaries — Dominican Republic Individual Other Taxes (social security, ITBIS, inheritance)
- PwC Worldwide Tax Summaries — Dominican Republic Corporate Taxes on Corporate Income
- PwC Worldwide Tax Summaries — Dominican Republic Corporate Withholding Taxes
- Numbeo — Cost of Living in Dominican Republic
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.