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Dominican Republic VAT Rates 2026
Dominican Republic (República Dominicana) levies Value Added Tax as ITBIS (Impuesto sobre Transferencias de Bienes Industrializados y Servicios). The standard rate is 18%, applied to most goods and services. Reduced rates of 16% apply to selected foodstuffs: yogurt and butter, coffee, fats and oils, sugar, cocoa and chocolate.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 18% | Most goods and services |
| Reduced | 16% | Selected foodstuffs: yogurt and butter, coffee, fats and oils, sugar, cocoa and chocolate |
| Zero-rated | 0% | Exports, basic family-basket foods, medicines, education |
Registration and filing
| Registration threshold | No general threshold — a simplified regime (RST) covers small taxpayers |
| Tax authority | Dirección General de Impuestos Internos (DGII) |
| Filing frequency | Monthly returns, due by the 20th of the following month |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/DO endpoint to get Dominican Republic data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/DO
# No authentication required for rate lookups
# Response:
# { "country_code": "DO", "tax_type": "vat",
# "standard_rate": 18, "reduced_rates": [16],
# "currency": "DOP", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Dominican Republic VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/DO').then(r => r.json());
// → { standard_rate: 18, reduced_rates: [16],
// currency: 'DOP' }
applyRate(rates.standard_rate);About Dominican Republic VAT
The Dominican Republic calls its VAT "ITBIS" and runs it at 18% with an unusual 16% second band for a short list of named groceries like yogurt, coffee and chocolate. Tourism — the economic engine — benefits from exemptions under CONFOTUR-approved projects. The DGII is phasing in mandatory e-invoicing (e-CF) through 2026 by taxpayer size, and foreign digital services are slated for ITBIS withholding via payment processors.
VAT in Dominican Republic is administered by the Dirección General de Impuestos Internos (DGII).
Sources: PwC Worldwide Tax Summaries · DGII (accessed Jun 2026)
Rate history
- 2013Standard rate consolidated at 18% after the 2012 fiscal reform's temporary increase became permanent
Frequently asked questions
What is the VAT rate in the Dominican Republic in 2026?
18% ITBIS standard, with 16% on selected groceries (yogurt, coffee, sugar, chocolate) and broad zero-rating of basic foods and medicines.
What does ITBIS stand for?
Impuesto sobre Transferencias de Bienes Industrializados y Servicios — the Dominican VAT on industrialised goods and services.
Related concepts and guides: