The Tax Authority has recently made a clarification through a Public Ruling, GLN 25641, regarding foreign tax credit (FTC) as well as unilateral relief methods. According to the letters, the maximum foreign income tax credit paid to a foreign country is 27% of the taxes paid. Foreign customers must show their withholding tax certificate for claiming the validity of FTC. Also, a formal letter must be provided from the foreign tax authorities confirming the remittance of said withholding tax. Upon DGII’s request the invoice corresponding to the transaction at hand must be available.
Related Posts

Dominican Republic: DGII consults general rule for tax litigation reduction, payment facilities
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has opened a public consultation on a draft general rule for tax litigation reduction and payment facilities on 19 March 2025. The measure proposes a temporary 12-month
Read More
Dominican Republic repeals digital services tax on foreign platforms
President of the Dominican Republic Luis Abinader issued Decree 30-25, which was published in Official Gazette No. 11186 on 25 January 2025. The decree required foreign digital platforms operating in the Dominican Republic to register with the
Read More
Dominican Republic offers tax credit for large taxpayers adopting e-invoicing
The Dominican Republic’s Directorate General of Internal Revenue (DGII) issued Notice 05-25 on 10 February 2025, introducing a tax incentive to support large national taxpayers in adopting e-invoicing during the voluntary implementation
Read More
Dominican Republic launches public forum on beef cattle tax regulation
The Dominican Republic Directorate General of Internal Taxes informs taxpayers and the public that a public forum has been opened for the discussion of the draft "General Standard Regulating the Tax Treatment Applicable to the Beef Cattle Farming
Read More
Dominican Republic extends agricultural tax exemptions for 2025
The Dominican Republic's Directorate General of Internal Revenue (DGII) has issued General Rule No. 01-2025, on 24 January 2025, extending tax exemptions for the agricultural sector through 2025. These exemptions, originally outlined in General
Read More
Dominican Republic extends agricultural tax exemptions for 2025
The Dominican Republic's Directorate General of Internal Revenue (DGII) has issued General Rule No. 01-2025, on 24 January 2025, extending tax exemptions for the agricultural sector through 2025. These exemptions, originally outlined in General
Read More