The Dominican Republic’s DGII updated the indexed specific amounts for the Selective Consumption Tax (ISC) on cigarettes and alcoholic beverages for the fourth quarter of 2026. The revised amounts took effect from 1 October 2026 under Law No. 11-92.
The Dominican Republic’s General Directorate of Internal Taxes (DGII) issued Resolution No. DDG-AR1-2026-00068 on 29 September 2026, setting indexed specific amounts for the Selective Consumption Tax (ISC) on cigarettes and alcoholic beverages for the fourth quarter of 2026.
The revised amounts will apply from 1 October to 31 December 2026 under the indexation mechanism established by Article 375 of Law No. 11-92 (Tax Code). The resolution was signed in Santo Domingo by DGII Director General Pedro Urrutia Sangiovanni.
The specific ISC amounts are DOP 65.02 for a 20-unit pack of cigarettes and DOP 32.51 for a 10-unit pack. For alcoholic beverages and beers, the amount is DOP 768.65 per litre of absolute alcohol.
The alcohol rate applies to products including malt beer under tariff code 22.03; wine, Vermouth and fermented beverages under tariff codes 22.04, 22.05 and 22.06; Ethyl Alcohol under tariff codes 22.07 and 22.08; and spirits and liquors, including Brandy, Whisky, Rum, Gin, Vodka, Anise/Cream Liqueurs, Agave and Pisco, under tariff codes 2208.20 through 2208.90.
The DGII instructed in-scope taxpayers to adjust their ISC calculations and update billing and invoicing systems to reflect the revised amounts.
