What is the percentage of income tax payable?
In the Dominican Republic, the income tax rate payable by legal entities is 27%.
Individuals have three progressive scales of 15% , 20% and 25% and shall pay on the net taxable income of the fiscal year. According to the following scale from 2017 to date:
| Annual scale | Rat |
| Rents up to RD$416,220.00 | Exempt |
| Rents from RD$416,220.01 to RD$624,329.00 | 15% of the surplus of RD$416,220.01 |
| Rents from RD$624,329.01 to RD$867,123.00 | RD$31,216.00 plus 20% of the surplus of RD$624,329.01 |
| Rents from RD$867,123.01 onwards | RD$79,776.00 plus 25% of the surplus of RD$867,123.01 |
Source: Dirección General de Impuestos Internos (DGIHI)
Income Tax Affidavit for legal entities (IR-2)
According to the General Directorate of Internal Taxes (DGII), this declaration is defined as follows:
It is the return used to liquidate the Income Tax (ISR) of legal entities in a given period.
Thus, it is a document through which legal entities and corporations declare their income obtained from income, profits or benefits.
What is Form IR -2?
It is a sworn statement, in a form format, either printed or electronic, where legal entities declare their income, giving evidence of the goods and services rendered by their economic activity, at the end of the fiscal year.
Applicable rate: 27% on Net Taxable Income.
Who must file?
All legal entities and companies, regardless of their economic activity:
- Limited Liability Company (LLC).
- Individual Limited Liability Company (EIRL) and Sole Proprietorship.
- Corporations (SA).
- Simplified Corporation.
- Among others.
When and where should it be presented?
The sworn income tax return must be filed by legal entities and corporations within 120 days from their closing date.
This declaration can be filed in the following ways:
- Through the Virtual Office of the General Directorate of Internal Taxes (DGII), through the web page (online).
- Corresponding local administration (in case there are inconveniences to file the tax return virtually).
Dates of presentation
| Closing date | Fiscal Period |
| December 31, 2009 | May 3, 2022 |
| March 31 | July 29, 2022 |
| June 30 | October 28, 2022 |
| 30 de septiembre | January 28, 2022 |
To file the Annual Income Tax Return, you must go to the web page of the General Directorate of Taxes (DGII), following these steps:
- In the affidavits section.
- Selecting Income Tax.
- Legal Entities.
- Annual Income Tax Return Form.
