Dominican Republic's headline corporate income tax (CIT) rate is 27.
The headline personal income tax (PIT) rate is 25.
The standard VAT/GST (or equivalent consumption tax) rate is 18. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
The Dominican Republic taxes on a territorial basis: Dominican-source income is taxed regardless of residence, domicile, or nationality, while foreign-source income is generally exempt - except that individual residents are taxed on foreign investment and financial gains (with a three-year grace period for new residents before such foreign-source income becomes taxable). Business income tied to property, economic activity, or economic rights situated in the country is taxed regardless of where the participants are domiciled.
The Dominican Republic has no CFC provisions - consistent with its territorial system, cross-border transactions within an international group are generally not targeted absent an asset, investment, or income-shifting concern tied to Dominican-source activity.
The Dominican Republic applies a 3:1 debt-to-equity thin capitalization rule; interest expense deduction is limited above that threshold.
The Dominican Republic has a remarkably narrow treaty network: only two comprehensive double tax treaties are in force, with Canada (1976) and Spain (2011). A Tax Information Exchange Agreement (TIEA) exists with the United States, and the Dominican Republic participates in the OECD's multilateral tax cooperation framework, though it does not participate in the Common Reporting Standard (CRS).