ITBIS ITBIS both ISR: Withholdings ISR both Exempt / Zero Rate EX0 both ISC - Selective Consumer ISC both ISR - Foreign Payments ISREXT purchase CDT - INDOTEL Telecommunications CDT both Other Taxes and Contributions OTROS both ITBIS 18% — Sales (Legal and Natural Persons) ITBIS 18% Sales percentage Arts. 335-392 CT Ley 11-92; Ley 253-12 Art. 10; Decreto 293-11 ITBIS 16% — Special Rate Sales (Legal and Natural Persons) ITBIS 16% Sales percentage Art. 345 CT Ley 11-92 mod. Ley 253-12 — tasa especial 16% ITBIS 18% — Purchases / Tax Credit (Legal and Natural Persons) ITBIS 18% Purchases percentage Arts. 349-357 CT Ley 11-92 — Crédito fiscal ITBIS; Decreto 293-11 ITBIS 16% — Purchases / Tax Credit Special Rate ITBIS 16% Purchases percentage Art. 345 CT Ley 11-92 — Crédito fiscal tasa especial 16% Exempt ITBIS — Exempt Goods and Services (Legal and Natural Persons) Exempt ITBIS none Arts. 343-344 CT Ley 11-92; Ley 288-04; NG 12-22 DGII ITBIS Zero Rate — Exports and Free Zone (Legal and Natural Persons) ITBIS 0% Exports / Free Trade Zone percentage Art. 342 CT; Ley 557-05; Ley 8-90 Zonas Francas; NG 05-19 DGII ITBIS Withholding 30% — Large Taxpayer Agent (Legal and Natural Persons) ITBIS Withholding Large Taxpayer 30% percentage NG 01-11 DGII 2011; Arts. 309 y 337 CT — Grandes Contribuyentes ISR Withholding 5% — Fees and Services to Legal Entities ISR Withholding Legal Entity 5% percentage Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas jurídicas ISR Withholding 10% — Fees and Services to Individuals ISR Withholding Individual 10% percentage Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas físicas ISR Withholding 10% — Dividends and Distributed Profits (Individuals and Legal Entities) ISR Withholding Dividends 10% percentage Art. 308 CT Ley 11-92; Decreto 95-12; Formulario IR-18 ISR Withholding 10% — Interest to Individuals (NG 07-19) ISR Withholding Interest Individual 10% percentage NG 07-19 DGII; Art. 306 bis CT — Intereses personas físicas, definitivo ISR Withholding 10% — Rentals and Leases (Natural and Legal Persons) ISR Rental Withholding 10% percentage Art. 309 CT; NG 08-11 DGII — Alquileres personas físicas y jurídicas ISR Withholding 1.5% — State/Public Sector Payments (Natural and Legal Persons) ISR Withholding State 1.5% percentage Art. 309 CT; Decreto 95-12; Formulario 623 DGII — Sector público ISR Withholding 5% — State/Public Sector Payments (Natural and Legal Persons) State ISR Withholding 5% percentage Art. 309 CT mod. Ley 253-12 — retención pagos del Estado 5% ISR Withholding 1% — Bovine Purchases from Unregistered Individuals ISR Withholding Informal Bovine Purchases 1% percentage NG 04-2025 arts. 2, 4, 5 y 11 — 1% del monto facturado ISR Withholding 2.5% — Exporters in Sales to the Local Market ISR Withholding Exporters 2.5% percentage NG 15-07 DGII — retención 2.5% ventas locales de exportadores ISR Withholding 1% — Interest to Legal Entities (NG 07-19) ISR Withholding Interest Legal Entity 1% percentage NG 07-19 DGII 2019; Art. 306 bis CT — Intereses personas jurídicas ISR Withholding 25% — Lottery Prizes, Draws and Raffles (Natural and Legal Persons) ISR Withholding on Prizes 25% percentage Art. 321 CT Ley 11-92; Decreto 95-12 — Premios y loterías, definitivo ISR Withholding 10% — Awards RD$100,001 to RD$500,000 ISR Withholding on Prizes 10% percentage Art. 309 CT mod. Ley 253-12 — premios RD$100,001 a RD$500,000 10% ISR Withholding 15% — Awards RD$500,001 to RD$1,000,000 ISR Withholding on Prizes 15% percentage Art. 309 CT mod. Ley 253-12 — premios RD$500,001 a RD$1,000,000 15% ISR Withholding 10% — Slot Machine Prizes ISR Withholding Slot Machines 10% percentage Art. 309 CT mod. Ley 253-12 — premios máquinas tragamonedas 10% ISR Withholding 10% — Other Income Not Covered ISR Withholding Other Income 10% percentage Art. 309 CT mod. Ley 253-12 — otras rentas no contempladas 10% ISR Withholding 27% — Other Taxable Payments Abroad (Non-Residents) Foreign ISR Withholding 27% percentage Art. 305 CT Ley 11-92 — pagos gravados no sujetos a una tasa especial ISR Withholding 15% — Foreign Royalties, Software and Online Services Foreign ISR Withholding 15% percentage Arts. 305-1 and 305-2 CT, introduced by Law 30-26 — royalties or rights, software licences, online advertising and data use or storage ISR Withholding 10% — Interest Paid Abroad (Non-Residents) Foreign ISR Withholding 10% percentage Art. 306 CT — interest paid or credited abroad ITBIS Withholding 100% — Taxable Services Subject to Withholding ITBIS Withholding Services 100% percentage NG 01-11 DGII — Retención 100% ITBIS en servicios gravados ITBIS Withholding 75% — Informal Supplier Goods (B11 / e-CF E41) ITBIS Withholding Informal Supplier 75% percentage NG 08-10 DGII — Retención 75% ITBIS compras a proveedores informales ITBIS Withholding 75% — Goods Informal Supplier Rate 16% ITBIS Withholding Informal Supplier 75% Rate 16% percentage IT-1 DGII casilla 57; NG 08-10/05-19 — 75% de ITBIS tasa 16% ITBIS Withholding 100% — Goods Informal Supplier Rate 18% ITBIS Withholding Informal Supplier 100% Rate 18% percentage IT-1 DGII casilla 56 — bienes comprobante de compras, retención 100% ITBIS Withholding 100% — Goods Informal Supplier Rate 16% ITBIS Withholding Informal Supplier 100% Rate 16% percentage IT-1 DGII casilla 57 — bienes comprobante de compras, retención 100% ITBIS Withholding 100% — RST Taxpayers Rate 18% ITBIS RST withholding 18% percentage IT-1 DGII casilla 53 — ITBIS retenido RST operaciones gravadas 18% ITBIS Withholding 100% — RST Taxpayers Rate 16% ITBIS RST withholding 16% percentage IT-1 DGII casilla 54 — ITBIS retenido RST operaciones gravadas 16% ITBIS Withholding 100% — Insurance Companies ITBIS Insurance Withholding 100% percentage NG 04-13 DGII — aseguradoras retienen 100% del ITBIS facturado ITBIS Withheld by Airlines 100% — BSP/IATA ITBIS Withheld Airlines 100% percentage IT-1 DGII casilla 28; NG 02-05 — ITBIS retenido por aerolíneas ITBIS Withheld by Companies 30% — Withholding Suffered ITBIS Withheld Companies 30% percentage IT-1 DGII casilla 29; NG 02-05/07-09 — sociedades retienen ITBIS ITBIS Withheld by Hotels 100% — Package Commissions ITBIS Withheld Hotels 100% percentage IT-1 DGII casilla 30; NG 02-05 — hoteles retienen ITBIS en comisiones ITBIS Withheld by State Entities 100% ITBIS Withheld by State Entities 100% percentage IT-1 DGII casilla 31 — ITBIS retenido por instituciones del Estado ISC 10% — Alcoholic Beverages (Wines, Rum, Whiskey and Spirits) ISC Alcoholic Beverages 10% percentage Ley 253-12 mod. Art. 375 CT — ISC bebidas alcohólicas ad valorem 10% ISC 20% — Tobacco, Cigarettes and Derivatives ISC Tobacco and Cigarettes 20% percentage Arts. 393-441 CT Ley 11-92 — ISC tabaco y cigarrillos, ad valorem 20% ISC 10% — Telecommunications Services ISC Telecommunications 10% percentage Arts. 393-441 CT; Ley 253-12 — ISC servicios telecomunicaciones 10% ISC 16% — Fossil Fuels and Petroleum Derivatives ISC Fossil Fuels 16% percentage Ley 253-12 mod. Art. 367 CT — ISC combustibles fósiles 16% ISC 6.5% — Avtur Reduced Rate ISC Avtur 6.5% percentage Ley 253-12 Art. 23 — tasa reducida Avtur 6.5% ad valorem ISC RD$2.00 — Additional per Gallon Gasoline/Diesel ISC Fuels RD$2/Gallon fixed Ley 253-12 Art. 20 — adicional RD$2.00 por galón gasolina/gasoil ISC Withholding 100% — Insurance Companies ISC Insurance Withholding 100% percentage NG 04-13 DGII — aseguradoras retienen 100% del ISC facturado First Vehicle Registration 17% — Imported Vehicles First Vehicle Plate 17% percentage Art. 22 Ley 557-05 — 17% sobre valor CIF para primera placa CDT 2% — Contribution for the Development of Telecommunications (INDOTEL) CDT INDOTEL 2% percentage Art. 26 Ley 153-98 Telecomunicaciones — CDT INDOTEL 2% ingresos brutos Legal Tip 10% — Restaurants, Bars and Hotels (Natural and Legal Persons) Legal Tip 10% percentage Código de Trabajo, Ley 16-92, art. 228 — propina obligatoria 10% Tax on Checks and Bank Transfers 0.15% (Natural and Legal Persons) Checks and Transfers Tax 0.15% percentage Art. 382-D CT Ley 11-92 mod. Ley 288-04 — 1.5 por mil cheques/débitos Tax on Checks and Bank Transfers 0.20% (Natural and Legal Persons) Checks and Transfers Tax 0.20% percentage Ley 30-26, vig. 2026-07-03 — 2.0 por mil cheques/transferencias Asset Tax 1% (Legal Entities) Asset Tax 1% percentage Código Tributario, arts. 401-405; art. 404 — 1% anual Real Estate Transfer Tax 3% (Natural and Legal Persons) ITI Real Estate Transfer 3% percentage Art. 20 Ley 288-04, mod. art. 7 Ley 173-07 — tasa 3%