ITBIS ITBIS both ISR: Withholdings ISR 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 Tax Code Arts. 335-392; Law 253-12 Art. 10; Decree 293-11 ITBIS 16% — Special Rate Sales (Legal and Natural Persons) ITBIS 16% Sales percentage Tax Code Art. 345, amended by Law 253-12 — special 16% rate ITBIS 18% — Purchases / Tax Credit (Legal and Natural Persons) ITBIS 18% Purchases percentage Tax Code Arts. 349-357 — ITBIS input tax credit; Decree 293-11 ITBIS 16% — Purchases / Tax Credit Special Rate ITBIS 16% Purchases percentage Tax Code Art. 345 — input tax credit at the special 16% rate Exempt ITBIS — Exempt Goods and Services (Legal and Natural Persons) Exempt ITBIS none Tax Code Arts. 343-344; Law 288-04; DGII General Rule 12-22 ITBIS Zero Rate — Exports and Free Zone (Legal and Natural Persons) ITBIS 0% Exports / Free Trade Zone percentage Tax Code Art. 342; Laws 557-05 and 8-90; DGII General Rule 05-19 ITBIS Withholding 30% — Large Taxpayer Agent (Legal and Natural Persons) ITBIS Withholding Large Taxpayer 30% percentage DGII General Rule 01-11; Tax Code Arts. 309 and 337 — large taxpayers ISR Withholding 5% — Fees and Services to Legal Entities ISR Withholding Legal Entity 5% percentage Tax Code Art. 309; Decree 95-12 — fees paid to legal entities ISR Withholding 10% — Fees and Services to Individuals ISR Withholding Individual 10% percentage Tax Code Art. 309; Decree 95-12 — fees paid to individuals ISR Withholding 15% — Fees and Services Provided by Individuals ISR Withholding Individual 15% percentage Tax Code Art. 309(b), amended by Law 30-26 Art. 17 — services provided by individuals ISR Withholding 10% — Dividends and Distributed Profits (Individuals and Legal Entities) ISR Withholding Dividends 10% percentage Tax Code Art. 308; Decree 95-12; DGII Form IR-18 ISR Withholding 10% — Interest to Individuals (NG 07-19) ISR Withholding Interest Individual 10% percentage DGII General Rule 07-19; Tax Code Art. 306 bis — interest paid to individuals ISR Withholding 10% — Rentals and Leases (Natural and Legal Persons) ISR Rental Withholding 10% percentage Tax Code Art. 309; DGII General Rule 08-11 — rentals and leases ISR Withholding 15% — Rentals and Leases Provided by Individuals ISR Rental Withholding 15% percentage Tax Code Art. 309(a), amended by Law 30-26 Art. 17 — rentals provided by individuals ISR Withholding 1.5% — State/Public Sector Payments (Natural and Legal Persons) ISR Withholding State 1.5% percentage Tax Code Art. 309; Decree 95-12; DGII Form 623 — public sector ISR Withholding 5% — State/Public Sector Payments (Natural and Legal Persons) State ISR Withholding 5% percentage Tax Code Art. 309, amended by Law 253-12 — 5% on state payments ISR Withholding 1% — Bovine Purchases from Unregistered Individuals ISR Withholding Informal Bovine Purchases 1% percentage DGII General Rule 04-2025 Arts. 2, 4, 5 and 11 — 1% of billed amount ISR Withholding 2.5% — Exporters in Sales to the Local Market ISR Withholding Exporters 2.5% percentage DGII General Rule 15-07 — 2.5% on exporters' domestic sales ISR Withholding 1% — Interest to Legal Entities (NG 07-19) ISR Withholding Interest Legal Entity 1% percentage DGII General Rule 07-19; Tax Code Art. 306 bis — interest paid to legal entities ISR Withholding 25% — Prizes, Lotteries, Raffles and Betting ISR Withholding on Prizes 25% percentage Tax Code Art. 309(c), amended by Law 30-26 Art. 17 — prizes in general and betting prizes above RD$600,000 ISR Withholding 10% — Awards RD$100,001 to RD$500,000 ISR Withholding on Prizes 10% percentage Tax Code Art. 309, amended by Law 253-12 — prizes from RD$100,001 to RD$500,000 ISR Withholding 15% — Awards RD$500,001 to RD$1,000,000 ISR Withholding on Prizes 15% percentage Tax Code Art. 309, amended by Law 253-12 — prizes from RD$500,001 to RD$1,000,000 ISR Withholding 15% — Betting Prizes RD$200,001 to RD$600,000 ISR Withholding Betting Prizes 15% percentage Tax Code Art. 309(c)(i), amended by Law 30-26 Art. 17 — sports and lottery betting prizes ISR Withholding 10% — Slot Machine Prizes ISR Withholding Slot Machines 10% percentage Tax Code Art. 309, amended by Law 253-12 — slot-machine prizes ISR Withholding 15% — Slot-Machine Prizes ISR Withholding Slot Machines 15% percentage Tax Code Art. 309(d), amended by Law 30-26 Art. 17 — slot-machine prizes ISR Withholding 10% — Other Income Not Covered ISR Withholding Other Income 10% percentage Tax Code Art. 309, amended by Law 253-12 — other income not covered ISR Withholding 15% — Other Income Not Expressly Covered ISR Withholding Other Income 15% percentage Tax Code Art. 309(f), amended by Law 30-26 Art. 17 — other income not expressly covered ISR Withholding 27% — Other Taxable Payments Abroad (Non-Residents) Foreign ISR Withholding 27% percentage Tax Code Art. 305 — taxable payments not subject to a special rate 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 DGII General Rule 01-11 — 100% of ITBIS on taxable services ITBIS Withholding 75% — Informal Supplier Goods (B11 / e-CF E41) ITBIS Withholding Informal Supplier 75% percentage DGII General Rule 08-10 — 75% of ITBIS on informal-supplier purchases ITBIS Withholding 75% — Goods Informal Supplier Rate 16% ITBIS Withholding Informal Supplier 75% Rate 16% percentage DGII Form IT-1 box 57; General Rules 08-10 and 05-19 — 75% at the 16% rate ITBIS Withholding 100% — Goods Informal Supplier Rate 18% ITBIS Withholding Informal Supplier 100% Rate 18% percentage DGII Form IT-1 box 56 — goods supported by a purchase receipt, 100% withholding ITBIS Withholding 100% — Goods Informal Supplier Rate 16% ITBIS Withholding Informal Supplier 100% Rate 16% percentage DGII Form IT-1 box 57 — goods supported by a purchase receipt, 100% withholding ITBIS Withholding 100% — RST Taxpayers Rate 18% ITBIS RST withholding 18% percentage DGII Form IT-1 box 53 — ITBIS withheld from RST taxable transactions at 18% ITBIS Withholding 100% — RST Taxpayers Rate 16% ITBIS RST withholding 16% percentage DGII Form IT-1 box 54 — ITBIS withheld from RST taxable transactions at 16% ITBIS Withholding 100% — Insurance Companies ITBIS Insurance Withholding 100% percentage DGII General Rule 04-13 — insurers withhold 100% of billed ITBIS ITBIS Withheld by Airlines 100% — BSP/IATA ITBIS Withheld Airlines 100% percentage DGII Form IT-1 box 28; General Rule 02-05 — ITBIS withheld by airlines ITBIS Withheld by Companies 30% — Withholding Suffered ITBIS Withheld Companies 30% percentage DGII Form IT-1 box 29; General Rules 02-05 and 07-09 — ITBIS withheld by companies ITBIS Withheld by Hotels 100% — Package Commissions ITBIS Withheld Hotels 100% percentage DGII Form IT-1 box 30; General Rule 02-05 — ITBIS withheld by hotels on commissions ITBIS Withheld by State Entities 100% ITBIS Withheld by State Entities 100% percentage DGII Form IT-1 box 31 — ITBIS withheld by state institutions ISC 10% — Alcoholic Beverages (Wines, Rum, Whiskey and Spirits) ISC Alcoholic Beverages 10% percentage Law 253-12, amending Tax Code Art. 375 — 10% ad valorem ISC on alcoholic beverages ISC 20% — Tobacco, Cigarettes and Derivatives ISC Tobacco and Cigarettes 20% percentage Tax Code Arts. 393-441 — 20% ad valorem ISC on tobacco and cigarettes ISC 10% — Telecommunications Services ISC Telecommunications 10% percentage Tax Code Arts. 393-441; Law 253-12 — 10% ISC on telecommunications services ISC 16% — Fossil Fuels and Petroleum Derivatives ISC Fossil Fuels 16% percentage Law 253-12, amending Tax Code Art. 367 — 16% ISC on fossil fuels ISC 6.5% — Avtur Reduced Rate ISC Avtur 6.5% percentage Law 253-12 Art. 23 — reduced 6.5% ad valorem rate for Avtur ISC RD$2.00 — Additional per Gallon Gasoline/Diesel ISC Fuels RD$2/Gallon fixed Law 253-12 Art. 20 — additional RD$2.00 per gallon of gasoline or diesel ISC Withholding 100% — Insurance Companies ISC Insurance Withholding 100% percentage DGII General Rule 04-13 — insurers withhold 100% of billed ISC First Vehicle Registration 17% — Imported Vehicles First Vehicle Plate 17% percentage Law 557-05 Art. 22 — 17% of CIF value on first registration CDT 2% — Contribution for the Development of Telecommunications (INDOTEL) CDT INDOTEL 2% percentage Telecommunications Law 153-98 Art. 26 — INDOTEL CDT at 2% of gross revenue Legal Tip 10% — Restaurants, Bars and Hotels (Natural and Legal Persons) Legal Tip 10% percentage Labour Code, Law 16-92 Art. 228 — mandatory 10% service charge Tax on Checks and Bank Transfers 0.15% (Natural and Legal Persons) Checks and Transfers Tax 0.15% percentage Tax Code Art. 382-D, amended by Law 288-04 — 1.5 per thousand on checks and debits Tax on Checks and Bank Transfers 0.20% (Natural and Legal Persons) Checks and Transfers Tax 0.20% percentage Law 30-26, effective 2026-07-03 — 2.0 per thousand on checks and transfers Asset Tax 1% (Legal Entities) Asset Tax 1% percentage Tax Code Arts. 401-405; Art. 404 — 1% annually Real Estate Transfer Tax 3% (Natural and Legal Persons) ITI Real Estate Transfer 3% percentage Law 288-04 Art. 20, amended by Law 173-07 Art. 7 — 3% rate