Do Corporate Income Tax

---
name: do-corporate-income-tax
description: "Source-cited draft: corporate income tax for Dominican Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/do-corporate-income-tax"
  jurisdiction: "DO"
  tax_year: "2025"
  last_updated: "2026-07-13"
  reviewed_by: "Miguel Lantigua"
---

# Dominican Republic Corporate Income Tax

## Corporate income tax rates, base and withholding

- **Standard corporate income tax rate** — 27% percent  _([Código Tributario (Law 11-92), Art. 297](https://taxsummaries.pwc.com/dominican-republic/corporate/taxes-on-corporate-income))_
- **Tax base** — Net taxable income (Dominican-source gross income less deductible expenses incurred to produce/maintain that income)  _([Código Tributario (Law 11-92), Title II](https://taxsummaries.pwc.com/dominican-republic/corporate/income-determination))_
- **Asset tax as minimum tax** — 1% of net taxable assets; payable to the extent it exceeds the corporate income tax due (creditable against CIT) percent  _([Código Tributario (Law 11-92), Asset Tax provisions](https://taxsummaries.pwc.com/dominican-republic/corporate/other-taxes))_
- **Monthly advance payments (anticipos)** — Monthly advances of corporate income tax are payable based on prior-year liability/effective rate  _([Código Tributario (Law 11-92), Art. 314](https://taxsummaries.pwc.com/dominican-republic/corporate/tax-administration))_
- **Withholding tax on dividends (to residents and non-residents)** — 10% percent  _([Código Tributario (Law 11-92), Art. 308](https://taxsummaries.pwc.com/dominican-republic/corporate/withholding-taxes))_
- **Withholding tax on interest paid abroad** — 10% on interest paid to non-resident lenders percent  _([Código Tributario (Law 11-92), Art. 306 bis](https://taxsummaries.pwc.com/dominican-republic/corporate/withholding-taxes))_
- **Withholding tax on royalties paid abroad** — 27% on royalties paid to non-residents percent  _([Código Tributario (Law 11-92), Art. 305](https://taxsummaries.pwc.com/dominican-republic/corporate/withholding-taxes))_
- **Withholding tax on services/technical assistance paid abroad** — 27% on payments to non-resident service providers (technical assistance, publicity, etc.) percent  _([Código Tributario (Law 11-92), Art. 305](https://taxsummaries.pwc.com/dominican-republic/corporate/withholding-taxes))_
- **Tax loss carryforward** — Losses may be carried forward for up to 5 years, with annual deduction caps (20% per year; 80% cap in year 4, 70% in year 5) ((approx — confirm annual cap mechanics))  _([Código Tributario (Law 11-92), Art. 287](https://taxsummaries.pwc.com/dominican-republic/corporate/deductions))_
- **Annual return (IR-2) filing & payment deadline** — Within 120 days after fiscal year-end  _([Código Tributario (Law 11-92), Form IR-2](https://taxsummaries.pwc.com/dominican-republic/corporate/tax-administration))_
- **Permitted fiscal year-end dates** — 31 December, 31 March, 30 June or 30 September  _([Código Tributario (Law 11-92)](https://taxsummaries.pwc.com/dominican-republic/corporate/tax-administration))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `do-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/do-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.