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This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Caribbean
Lucky Nomads World Index
66.36 / 100
Global rank
=99
Corporate tax
27%
Personal tax
25%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Territorial system under Law 11-92 Tax Code. Resident corporations, branches, and permanent establishments are taxed solely on Dominican-source income, with the notable exception of foreign financial investment income earned by residents which falls within the Dominican tax base. The effective management doctrine empowers the DGII to tax foreign-incorporated companies effectively run from Dominican territory.
Flat 27 percent corporate income tax (ISR) on Dominican-source income. The 1 percent annual assets tax (Impuesto sobre Activos) operates as a minimum corporate tax for entities outside special regimes. A 27 percent withholding applies on payments to non-residents.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Territorial principle under Article 12 of the Tax Code (182-day residency threshold). Two notable exceptions break the pure territorial logic. First, foreign-source financial investment income (dividends, foreign bond interest, capital gains on securities) becomes taxable after a statutory 3-year holiday for new residents (DGII Notice 22-25, 29 October 2025). Second, Law 171-07 grants permanent exemption on declared foreign pension or rentier income to qualifying Pensionado and Rentista residents, overriding the 3-year cap.
Progressive 0 to 25 percent on Dominican-source income, with a new 27 percent top bracket introduced by the 2025 Fiscal Modernization Law. The 25 percent rate applies above of annual taxable income, the 27 percent above a higher threshold. The first is exempt.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Comprehensive corporate tax holiday for companies licensed by the Consejo Nacional de Zonas Francas de Exportacion (CNZFE) and operating within a…
Tourism development incentive regime under Law 158-01 of 9 October 2001, administered by the Consejo de Fomento Turistico (CONFOTUR) at the Ministry…
Corporate tax incentive regime for renewable energy generation and biofuel production under Law 57-07 of 7 May 2007.
Statutory 3-year exemption from Dominican income tax on foreign-source investment and financial gains for foreign nationals who acquire fiscal…
Tourism development incentive regime under Law 158-01 of 9 October 2001, administered by the Consejo de Fomento Turistico (CONFOTUR) at the Ministry…
You either qualify for the Dominican Republic's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Dominican Republic. Saved on your device.
Not currently available
Available
Not currently available
Dominican Republic lists several residency and mobility routes across residence by investment, work (employer sponsored), retirement routes, and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Residencia Permanente por Inversion (Investor Residency)
Employer-linked permits and skilled employment passes for hired professionals.
Residencia Temporal Laboral (RT-3)
Retirement-age or pension-linked residence options.
Residencia por Inversion en Calidad de Jubilado o Pensionado (Pensioner Residency)
Residencia por Inversion en Calidad de Rentista (Rentier Residency)
Spouse, dependant, and family reunion style permits.
Residencia Temporal de Dependiente (RT-7)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in the Dominican Republic.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Dominican Republic lands, and opens the complete ranked shortlist across every scoring dimension.
Caribbean
Lucky Nomads World Index
66.36 / 100
Global rank
=99
Corporate tax
27%
Personal tax
25%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Territorial system under Law 11-92 Tax Code. Resident corporations, branches, and permanent establishments are taxed solely on Dominican-source income, with the notable exception of foreign financial investment income earned by residents which falls within the Dominican tax base. The effective management doctrine empowers the DGII to tax foreign-incorporated companies effectively run from Dominican territory.
Flat 27 percent corporate income tax (ISR) on Dominican-source income. The 1 percent annual assets tax (Impuesto sobre Activos) operates as a minimum corporate tax for entities outside special regimes. A 27 percent withholding applies on payments to non-residents.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Territorial principle under Article 12 of the Tax Code (182-day residency threshold). Two notable exceptions break the pure territorial logic. First, foreign-source financial investment income (dividends, foreign bond interest, capital gains on securities) becomes taxable after a statutory 3-year holiday for new residents (DGII Notice 22-25, 29 October 2025). Second, Law 171-07 grants permanent exemption on declared foreign pension or rentier income to qualifying Pensionado and Rentista residents, overriding the 3-year cap.
Progressive 0 to 25 percent on Dominican-source income, with a new 27 percent top bracket introduced by the 2025 Fiscal Modernization Law. The 25 percent rate applies above of annual taxable income, the 27 percent above a higher threshold. The first is exempt.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Comprehensive corporate tax holiday for companies licensed by the Consejo Nacional de Zonas Francas de Exportacion (CNZFE) and operating within a…
Tourism development incentive regime under Law 158-01 of 9 October 2001, administered by the Consejo de Fomento Turistico (CONFOTUR) at the Ministry…
Corporate tax incentive regime for renewable energy generation and biofuel production under Law 57-07 of 7 May 2007.
Statutory 3-year exemption from Dominican income tax on foreign-source investment and financial gains for foreign nationals who acquire fiscal…
Tourism development incentive regime under Law 158-01 of 9 October 2001, administered by the Consejo de Fomento Turistico (CONFOTUR) at the Ministry…
You either qualify for the Dominican Republic's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Dominican Republic. Saved on your device.
Not currently available
Available
Not currently available
Dominican Republic lists several residency and mobility routes across residence by investment, work (employer sponsored), retirement routes, and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Residencia Permanente por Inversion (Investor Residency)
Employer-linked permits and skilled employment passes for hired professionals.
Residencia Temporal Laboral (RT-3)
Retirement-age or pension-linked residence options.
Residencia por Inversion en Calidad de Jubilado o Pensionado (Pensioner Residency)
Residencia por Inversion en Calidad de Rentista (Rentier Residency)
Spouse, dependant, and family reunion style permits.
Residencia Temporal de Dependiente (RT-7)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in the Dominican Republic.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Dominican Republic lands, and opens the complete ranked shortlist across every scoring dimension.