The DGII has issued Resolution No. DDG-AR1-2026-00001, adjusting inflation multipliers, monetary thresholds, tax rates, and filing obligations for 2026, with specific taxes on gambling, casinos, and selective consumption effective from February.
The Dominican Republic’s General Directorate of Internal Taxes (DGII), under the Ministry of Finance has issued Resolution No. DDG-AR1-2026-00001, setting out inflation adjustment multipliers, updated monetary thresholds and revised tax parameters for the 2025 fiscal year-end and the 2026 tax year.
The resolution was issued on 15 January 2026 and is applicable from 1 January 2026. Specific taxes, such as those on gambling, lotteries, casinos, and selective consumption, will be effective from 1 February 2026.
Inflation adjustment multiplier and exchange rates
In accordance with Article 327 of the Dominican Republic Tax Code and Regulation No. 139-98 on Income Tax, the DGII confirmed the following figures for fiscal years ending on 31 December 2025, based on data from the Central Bank of the Dominican Republic.
Inflation adjustment and exchange rates
| Item | Amount |
| Inflation Adjustment Multiplier | 1.0495 |
| DOP/USD exchange rate | DOP 62.8978 |
| DOP/EUR exchange rate | DOP 73.9489 |
The DGII also published the table of inflation adjustment multipliers for capital assets (1980–2025) to determine the Adjusted Value of Capital Assets for the 2025 fiscal year-end, pursuant to Article 289 of the Tax Code.
Inflation-adjusted amounts in Dominican pesos for 2026
Amounts expressed in Dominican pesos in the Tax Code have been adjusted for inflation and apply for 2026.
Key inflation-adjusted amounts
| Description | Amount |
| Non-seizable amount/enforcement threshold | DOP 703,607 |
| Exemption on transfers and primary residence capital gains | DOP 3,518,038 |
| General individual exemption | DOP 416,220 |
| Residential real estate exemption | DOP 10,695,494 |
| Low-cost housing and first-home exemption limit | DOP 5,450,851.12 |
Unpaid or unreported tax liabilities exceeding DOP 703,607 may give rise to criminal liability.
Transfer pricing threshold for 2026
The transfer pricing reporting threshold has been revised.
Transfer pricing threshold
| Item | Amount |
| Related-party transaction exemption threshold | DOP 16,025,436 |
Taxpayers below this threshold are not required to file transfer pricing documentation for 2026.
Individual income tax exemption scale for 2026
Pursuant to Article 45 of Law No. 99-25 (General State Budget 2026), the individual income tax scale for 2026 is as follows:
Individual income tax scale
| Annual taxable income | Tax |
| Up to DOP 416,220.00 | Exempt |
| DOP 416,220.01 – DOP 624,329.00 | 15% of excess over DOP 416,220.01 |
| DOP 624,329.01 – DOP 867,123.00 | DOP 31,216.00 + 20% of excess over DOP 624,329.01 |
| DOP 867,123.01 and above | DOP 79,776.00 + 25% of excess over DOP 867,123.01 |
Simplified Tax Regime (RST) thresholds and filing obligations
The DGII adjusted the Simplified Tax Regime (RST) thresholds for 2026.
RST Thresholds
| RST category | Maximum |
| RST based on income | DOP 12,068,181.09 |
| RST based on purchases | DOP 55,485,890.09 |
Businesses with annual turnover of at least DOP 21,108,265 are required to file financial statements certified by an independent public accountant.
Gambling, lottery and casino taxes (February 2026 – January 2027)
Inflation-adjusted taxes will apply to gambling-related activities from February 2026.
Lottery and sports betting taxes
| Activity | Amount |
| Lottery agencies | DOP 65,242 |
| Sports betting – metropolitan area | DOP 419,410 |
| Sports betting – other areas | DOP 279,607 |
Casino and slot machine taxes
| Category | Amount |
| Casino tables (1–15) | DOP 60,582 per table |
| Casino tables (16–35) | DOP 69,902 per table |
| Casino tables (36 or more) | DOP 93,202 per table |
| Slot machines – Santo Domingo | DOP 15,981 |
| Slot machines – Santiago | DOP 13,584 |
| Slot machines – other areas | DOP 11,530 |
Alcohol and tobacco excise tax bonds for 2026
Excise tax bonds
| Taxpayer category | Amount |
| Importers – minimum | DOP 11,637,976.60 |
| Manufacturers/producers/importers – maximum | DOP 72,737,353.60 |
Vehicle dealer bonds and capital requirements
Vehicle dealer requirements
| Requirement | Amount |
| Minimum capital – legal entities | DOP 3,253,992.91 |
| Minimum insurance – individuals | DOP 3,253,992.91 |
| Civil liability insurance | DOP 1,084,664.30 |
Updated jurisdiction lists
The DGII published an updated list of jurisdictions not considered preferential tax regimes, low-tax jurisdictions or tax havens, including Germany, Argentina, Brazil, Canada, China, the US, Spain, the UK and Mexico. The list also includes Armenia, the Faroe Islands, Ivory Coast and Thailand. Niue has been added to the list of jurisdictions with preferential tax regimes.
Earlier, 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.
