The updated rates will apply from 1 October to 31 December 2025.
The Dominican Republic’s Tax Authority issued Resolution DDG-AR1-2025-00006 on 10 September 2025, revising the specific amounts for the selective consumption tax on alcoholic beverages and cigarettes.
The updated rates will apply from 1 October to 31 December 2025.
Selective consumption tax on cigarettes
In line with Paragraph IX of Article 375 of Law No. 11-92 and its amendments, taxpayers are informed of the following specific amounts:
| Tariff Code | Description | Specific Amount |
| 2402.20.10 | Black tobacco | 63.07 (per 20-cigarette pack) |
| 2402.20.20 | Blonde tobacco | 63.07 (per 20-cigarette pack) |
| 2402.90.00 | Other types | 63.07 (per 20-cigarette pack) |
| 2402.20.30 | Black tobacco | 31.53 (per 10-cigarette pack) |
| 2402.20.40 | Blonde tobacco | 31.53 (per 10-cigarette pack) |
| 2402.90.00 | Other types | 31.53 (per 10-cigarette pack) |
Selective consumption tax on alcohol
Under Paragraphs I and III of Article 375 of Law No. 11-92 and its amendments, producers and distributors of alcohol, alcoholic beverages, and beer are required to apply the following specific amounts for the same period:
| Tariff Code | Description | Specific Amount |
| 22.03 | Malt beer (except malt extract) | 745.60 |
| 22.04 | Wine from fresh grapes, including fortified wine, grape must (except heading 20.09) | 745.60 |
| 22.05 | Vermouth and other wines from fresh grapes prepared with aromatic substances | 745.60 |
| 22.06 | Other fermented beverages (e.g., cider, perada, mead; mixtures of fermented and non-alcoholic beverages not elsewhere specified) | 745.60 |
| 22.07 | Undenatured ethyl alcohol ≥ 80% vol.; denatured ethyl alcohol and spirits of any strength | 745.60 |
| 22.08 | Undenatured ethyl alcohol < 80% vol.; other spirits; alcoholic preparations used for beverage production | 745.60 |
| 2208.20.30 | Wine-based high-alcohol spirits for brandy production | 745.60 |
| 2208.20.91 | Wine spirits (e.g., cognac and other wine brandies) | 745.60 |
| 2208.20.92 | Grape pomace spirits (e.g., grappa) | 745.60 |
| 2208.30.10 | High-alcohol whisky for blends (“blendeds”) | 745.60 |
| 2208.30.20 | Bottled Scotch whisky, net content ≤ 700ml, value ≤ £1 | 745.60 |
| 2208.30.30 | Other whisky | 745.60 |
| 2208.40.11 | Rum and other spirits from distilled sugarcane products, net content ≤ 5L, alcohol ≤ 45°, including aged | 745.60 |
| 2208.40.12 | Rum and other spirits from distilled sugarcane products, net content > 5L, alcohol > 45° ≤ 80°, aged | 745.60 |
| 2208.40.19 | Other | 745.60 |
| 2208.50.00 | Gin | 745.60 |
| 2208.60.00 | Vodka | 745.60 |
| 2208.70.10 | Anise liqueur | 745.60 |
| 2208.70.20 | Cream liqueur | 745.60 |
| 2208.70.90 | Other liqueurs | 745.60 |
| 2208.90.10 | Undenatured ethyl alcohol < 80% vol. | 745.60 |
| 2208.90.41 | From agave | 745.60 |
| 2208.90.42 | From anise | 745.60 |
| 2208.90.43 | From grapes (e.g., pisco) | 745.60 |
| 2208.90.49 | Other | 745.60 |
| 2208.90.90 | Other | 745.60 |
