Dominican Republic’s Law No. 36-26 revises the Special Contribution for the Integrated Management of Waste, introduces new income-based contribution brackets and restricts imports of specified single-use plastic and polystyrene products.
The Dominican Republic has introduced new solid waste management contribution brackets and restrictions on certain single-use plastics under Law No. 36-26, which amends the General Law on the Integrated Management and Co-processing of Solid Waste (Law No. 225-20). The law was promulgated by President Luis Abinader on 6 July 2026 and published in Official Gazette No. 11251 on 11 July 2026.
The amendments revise the Special Contribution for the Integrated Management of Waste, including the income thresholds and amounts payable by covered entities. The contribution generally applies to private legal entities, government institutions, autonomous estates and other entities that report annual income to the Dominican Internal Revenue (DGII), regardless of whether they generate a profit. Non-profit organisations are exempt.
Under the revised structure, the annual contribution ranges from DOP 5,000 for annual income of up to DOP 5 million to DOP 2.2 million for income of DOP 2.5 billion and above. The contribution amounts will be indexed annually according to the Consumer Price Index (IPC) published by the Central Bank of the Dominican Republic.
Private legal entities must pay the contribution to the DGII in two equal instalments. The first 50% is due by the deadline for the Income Tax Return (ISR) declaration, while the remaining 50% is payable six months later.
The law also confirms that the contribution is fully deductible from gross income under Article 287 of the Dominican Tax Code (Law No. 11-92). Commissioners/Commission Agents (Comisionistas) are subject to a maximum contribution of DOP 675,000, while State-Regulated Margin Companies determine their applicable bracket using net sales rather than gross revenues.
The DGII must transfer the amounts collected to the National Treasury within 30 days of receipt. The funds are then transferred to the dedicated trust account, while the state will provide an annual contribution from the general budget matching the amount collected from private entities in the previous fiscal year.
Law No. 36-26 also permits waste generators to deliver waste to authorised managers separated into organic and inorganic fractions. Generators may directly use separated waste for recovery, recycling or other utilisation processes.
The amendments further prohibit the importation of plastic straws (sorbetes), forks, knives, and spoons, as well as cups and other products made of polystyrene (foam). Products with certified biodegradability may be exempt under the law. The restrictions will apply six months after promulgation.
For transitional purposes, entities required to pay a higher contribution under Law No. 36-26 than under Law No. 98-25 must apply the higher amount from the 2025 fiscal year. Private entities with outstanding 2026 contributions must settle them in July and December 2026.
The law entered into force upon its promulgation and official publication, establishing the revised contribution framework alongside new requirements for waste separation and restrictions on specified single-use plastic and polystyrene products.
