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 Rule No. 01-2008, include the following measures:
- Exemption from the requirement to pay income tax in advance (ISR) each month.
- Exemption from the tax on assets.
- Exemption from the 5% withholding tax on payments made by the public sector to agricultural businesses.
Earlier, the Dominican Tax Authorities (DGII) published General Rule No. 01/2023 regarding temporary exemptions for the agriculture sector on 5 January 2023. The exemptions have been routinely extended each year since 2008.
