Flash Fiscal | Dominican Republic: Executive Branch submits for public consultation draft Regulation implementing Law No. 30-26

The Executive Branch recently submitted for public consultation a draft Regulation implementing Law No. 30-26 on pro-economic growth measures, tax simplification, and mitigation of the international crisis (“Law No. 30-26”). The public consultation period will remain open from September 7 through October 8, 2026, during which interested parties may submit comments and observations regarding the proposed text.

Among the main matters addressed by the draft regulation are the following:

• Special tax incentive regimes, including restrictions on their simultaneous application and rules governing objections to the classification of tax incentives beneficiaries.

• Tax debt management measures, including payment agreements, suspension of the statute of limitations, voluntary amendments of tax returns, and payment facilities.

• Scope of taxable income of taxpayers domiciled or resident in the Dominican Republic, clarifications regarding the foreign tax credit, and the tax treatment of technical assistance services.

• Definition of habitual residence, reinvestment in a habitual residence, and exemption applicable to the transfer of a habitual residence.

• Income Tax (“IT”) withholding obligations, including payments for transportation services, non-personal services, construction activities, leases, and certain payments made to government suppliers.

• Definition and tax treatment of digital assets, crypto assets, royalties, software licenses, and software acquisitions.

• Application of the temporary 30% Corporate Income Tax (“CIT”) rate established by Law No. 30-26 on certain Dominican-source income paid to non-residents.

• Scope of the accelerated depreciation regime, including the definition of industrial use and the assets eligible for such treatment.

• Exemption and deduction mechanisms under the Tax on the Transfer of Industrialized Goods and Services (“ITBIS”) applicable to producers of exempt goods.

• Valuation of assets for inheritance and gift tax purposes, clarifications regarding family relationships, and rules applicable to the presumption of donations.

• Provisions relating to life insurance, supplementary coverages, the Liquefied Petroleum Gas (“LPG”) contribution, Christmas salary, family homestead protections, and the departure contribution applicable to passengers in transit.

For further information regarding this draft regulation, please refer to the following link: Legal Consultancy of the Executive Branch | Dominican Republic

We remain available to assist you in analyzing these proposed measures and their potential implications for your operations.