The Dominican Republic’s tax authority has updated the specific rates for the selective consumption tax on alcohol and tobacco, effective from 1 January to 31 March 2026.
The Dominican Republic’s tax authority (DGII) issued Resolution DDG-AR1-2025-00008 on 17 December 2025, revising the specific tax rates applicable to the selective consumption tax on alcohol and tobacco products.
The resolution informs taxpayers subject to the Selective Consumption Tax, specifically producers of alcohol, alcoholic beverages, and beer, of the applicable specific tax amounts for calculating the tax for the period from 1 January to 31 March 2026, in accordance with the Dominican Republic Tax Code.
The updated rates are as follows:
| Description | Pack size | Specific amount (DOP) |
| Dark Tobacco | 20 unit packs | 63.87 |
| Light Tobacco | 20 unit packs | 63.87 |
| Others | 20 unit packs | 63.87 |
| Dark Tobacco | 10 unit packs | 31.94 |
| Light Tobacco | 10 unit packs | 31.94 |
| Others | 10 unit packs | 31.94 |
| Alcoholic beverages | per litre of pure alcohol (including beer, wine, and spirits) | 755.07 |
