Dominican Republic: Updated selective consumption tax rates for alcohol and tobacco
Effective for the first quarter of 2026
The General Directorate of Internal Taxes in December 2025 issued Resolution DDG‑AR1‑2025‑00008, updating inflation‑indexed specific tax amounts for the selective consumption tax on alcohol and tobacco products, effective for the first quarter of 2026.
Taxpayers must immediately adjust their selective consumption tax calculations and update billing systems to apply the new rates. The update applies to cigarettes and alcoholic beverages based on their prescribed specific amounts.
For more information, contact a KPMG tax professional in the Dominican Republic:
Maria Gabriella Taveras | mtaveras1@kpmg.com