Value-Added Tax (ITBIS) in the Dominican Republic: exemptions and reduced rates
The Tax on the Transfer of Industrialized Goods and Services (ITBIS) is a key levy in the Dominican Republic’s tax system, with a general rate of 18%, applied to the transfer and importation of goods and the provision of services. However, there are specific goods and services that are exempt
Common errors when applying tax withholdings and how to avoid them
Applying tax withholdings correctly is not always as straightforward as it seems. Many taxpayers make mistakes unknowingly, which can result in penalties or undue payments. To avoid this, the first step is understanding what withholdings are and how they work. Tax withholdings are deductions applied by certain payers—known as withholding agents—to
Comprehensive Guide to the Tax Obligations of a Limited Liability Company (S.R.L.) in the Dominican Republic
Establishing a Limited Liability Company (S.R.L.) in the Dominican Republic involves not only corporate and administrative advantages, but also strict compliance with tax and fiscal obligations. Below is a detailed summary of the main tax responsibilities that every S.R.L. must comply with in order to operate regularly and efficiently.
How to Register as a Taxpayer in the Dominican Republic
Registering as a taxpayer in the Dominican Republic involves enrolling in the Registro Nacional de Contribuyentes (RNC), a mandatory process for all individuals or legal entities engaging in economic activities in the country. This registration ensures proper compliance with tax obligations before the Dirección General de Impuestos Internos (DGII). The RNC is a database
Minimum wage and social security contribution caps increase in non-sectorized sector and free zones
The first phase of the wage adjustment, representing a 12% increase, took effect on April 1, 2025, while the remaining 8% will be applied in February 2026. According to the powers granted by Article 455 of the Labor Code, the National Wage Committee set new minimum wage rates for non-sectorized private
Pellerano & Herrera Nominated as National Law Firm of the Year by the IFLR Americas Awards
The winners will be announced in New York on May 14th. Santo Domingo, DR. – The renowned legal guide International Financial Law Review (IFLR) has nominated Pellerano & Herrera for the fourth time as “National Law Firm of the Year” for the Dominican Republic in the 2025 edition of the IFLR
Intellectual Property in the Dominican Republic: Legal guide to protecting Trademarks, Patents, and Copyrights
This article provides a comprehensive overview of the legal framework governing intellectual property in the Dominican Republic, aimed at guiding entrepreneurs, creators, and businesses—both local and international—on how to effectively protect their intangible assets. It outlines the main protection mechanisms available, details the registration process before the National Office of
Invention Patents, Utility Models, and Industrial Designs: How to Protect Innovations in the Dominican Republic
Protecting innovations is essential to fostering creativity, investment, and competitiveness in the marketplace. In the Dominican Republic, Law No. 20-00 on Industrial Property establishes various legal mechanisms to protect inventions and designs. These mechanisms include invention patents, utility models, and industrial designs, each aimed at protecting different types of innovation.
Tax withholding in the Dominican Republic: A complete guide by tax type for businesses and professionals
Tax withholding or retention is a key tool in the Dominican tax system that allows the tax authority, General Directorate of Internal Taxes (DGII), to ensure the early collection of taxes, both in local and international transactions. Understanding how withholdings work is essential for businesses, independent professionals, and other taxpayers
How to establish a Free Zone company in the Dominican Republic: Steps and legal Considerations
Free Zones in the Dominican Republic represent one of the most dynamic pillars of the national economy. According to figures from the National Free Zones Council (CNZFE), this regime contributes approximately 67% of the country's total exports, generates over 190,000 direct and indirect jobs, and, as of the end of