The DGII has extended tax exemptions for the agricultural sector in 2026 under General Rule No. 01-2026, published on 28 January. The rule continues relief from income tax, asset tax, and withholding tax on state payments, aiming to support production, safeguard supply chains, and maintain sector stability.
The Dominican Republic’s tax authority (DGII) has extended tax exemptions for the agricultural sector for 2026 through General Rule No. 01-2026, published on 28 January 2026.
The rule maintains the exemptions established under General Rule No. 01-2008, covering relief from the payment of income tax (ISR) advances, asset tax, and withholding tax on payments made by the State to taxpayers in the agricultural sector. These measures have been consistently renewed each year since 2008.
The DGII cited its authority under Articles 32, 34, and 35 of the Dominican Tax Code (Law No. 11-92) and specific provisions allowing full or partial tax exemptions in cases of extraordinary circumstances. The continuation of these exemptions aims to support agricultural production, safeguard supply chains, and prevent tax obligations from interfering with economic decisions in the sector.
General Rule No. 01-2026 is not retroactive to any unpaid tax instalments prior to its publication and supersedes any previous provisions that conflict with it.
The measure reinforces the government’s ongoing commitment to fostering the development and sustainability of the agricultural sector.
