The Dominican Republic’s DGII has issued Resolution No. DDG-AR1-2026-00003 establishing an inflation adjustment multiplier of 1.0463, exchange rates of DOP 60.2552 per USD and DOP 69.2814 per EUR, and updated capital asset multipliers under Article 327, Article 293 and Article 289 of the Tax Code and Regulation No. 139-98 on Income Tax.
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has issued Resolution No. DDG-AR1-2026-00003 on 15 April 2026, establishing multipliers and adjustments for the fiscal year ending 31 March 2026.
The resolution, issued by the General Directorate of Internal Taxes in exercise of its legal powers, sets out the inflation adjustment factor, foreign exchange rates, and the table of multipliers for capital assets in accordance with Article 327, Article 293, and Article 289 of the Tax Code of the Dominican Republic, as well as Regulation No. 139-98 on Income Tax.
In line with Article 327 of the Tax Code and Article 105 of Regulation No. 139-98, and based on data from the Central Bank of the Dominican Republic, the Inflation Adjustment Multiplier for the fiscal year ending 31 March 2026 is set at 1.0463.
For the treatment of foreign exchange differences, and in accordance with Article 293 of the Tax Code and Articles 108 and 109 of Regulation No. 139-98, the DGII has confirmed that the exchange rates for the fiscal year ending 31 March 2026 will be DOP 60.2552 per USD and DOP 69.2814 per EUR, based on Central Bank information.
The resolution also reproduces the Table of Multipliers for inflation adjustment of capital assets for the years 1980 to 2026, as required under Article 289 of the Tax Code. These multipliers will be used to determine the adjusted value of capital assets for the fiscal year ending 31 March 2026, ranging from 142.0874 for 1980 and earlier to 1.0000 for 2026.
Earlier, DGII of the Dominican Republic issued Circular No. 03-2026 on 16 February 2026, establishing relief measures for surcharges on overdue tax obligations.
