Law No. 30-26 on Economic Growth Promotion Measures, Mitigation of the International Crisis, enacted on June 18, 2026, introduces significant amendments to the Dominican tax system. The law incorporates measures for the regularization of outstanding obligations, but also new tax compliance rules, changes to Income Tax, modifications to the inheritance and gift tax regime, and new provisions applicable to the digital economy and assets.
The extraordinary regularization regime will be in effect only until December 31, 2026. For taxpayers with outstanding debts, this deadline marks a key moment to assess whether it is advisable to take advantage of the law’s benefits before it expires. Below are its main new features, accompanied by practical examples.
1. Extraordinary regularization of tax obligations. The law establishes a temporary regime for taxpayers with debts determined by the Tax Administration, outstanding firm debts, or omitted declarations corresponding to non-prescribed periods. The regime will be in effect until December 31, 2026, in accordance with its article 8, paragraphs I to VII.
For example, a company received an Income Tax assessment from the DGII two years ago and challenged it before the Superior Administrative Court, where the process remains open. Litigating until the end could take several more years, with the risk of losing and interest accumulating in the meantime. Availing itself of the regime and withdrawing the action would allow it to close the case in 2026 under the special conditions of the law, instead of waiting for an uncertain outcome in the courts.
2. New payment agreements. Taxpayers may request payment agreements regarding taxes, compensatory interest, surcharges, and monetary penalties. As a general rule, a minimum initial payment of 15% must be made and guarantees offered for the outstanding balance, in accordance with its article 17-1 introduced by article 3 of Law 30-26.
For example, a taxpayer owes RD$2,000,000 in accumulated taxes, surcharges, and interest and does not have that sum immediately available. Instead of facing compulsory collection action, they could request a payment agreement: make an initial payment of RD$300,000 (the minimum 15% required), offer a guarantee for the balance of RD$1,700,000, and settle the rest in installments within the period authorized by the Tax Administration.
3. Significant discounts on surcharges for early payment. The law creates significant reductions in late payment surcharges when the taxpayer voluntarily regularizes their situation or timely pays a determined debt. Reductions can reach up to 90% of the surcharges, in accordance with its article 252 modified by article 7 of Law 30-26.
For example, a company detects that it under-declared its Income Tax for the previous year, and RD$500,000 in late payment surcharges have been generated on that difference. If it voluntarily rectifies the declaration before the DGII requires it, it could pay only RD$50,000 of those surcharges (a 90% reduction) instead of the total — a direct incentive to correct errors on its own rather than waiting for an audit.
4. New Income Tax scales for individuals. As of 2027, the progressive Income Tax scale applicable to individuals will be modified. Incomes up to RD$480,000 annually will be exempt, and a new tax bracket of 27% is created for incomes exceeding RD$4,800,000 annually, in accordance with article 10 of Law 30-26, which modifies article 296 of the Tax Code.
For example, an independent professional with annual income of RD$5,500,000 will not pay 27% on their total income, but only on the portion exceeding RD$4,800,000 — that is, on RD$700,000. The rest of their income will continue to be taxed under the previous brackets of the scale. This is a point that often confuses taxpayers: the highest rate applies marginally, not on total income.
5. Special rate for large companies. This is a different regime from that for individuals: it applies to the Corporate Income Tax. The general corporate Income Tax rate will be 27%. However, between 2026 and 2028, companies with revenues exceeding RD$1,000 million annually will pay a temporary rate of 30%, in accordance with article 15 of Law 30-26, which modifies article 297 of the Tax Code.
For example, a company with revenues of RD$1,500 million during 2027 will temporarily be taxed at a rate of 30% on its taxable income, three percentage points above the general rate of 27% that would apply to a company with revenues below RD$1,000 million. It is worthwhile for companies close to that threshold to project their revenues for 2026-2028 and evaluate the impact of crossing (or not crossing) that line.
6. Real estate capital gains: when to pay and when there is an exemption. Capital gains obtained by individuals from the sale of real estate will be subject to a 10% rate as a single and definitive payment, in accordance with article 14 of Law 30-26, which introduces changes to article 296-1 of the Tax Code. However, the same law provides for an exemption when the amount obtained from the sale of a habitual residence is reinvested in the acquisition of a new habitual residence within the legal term, in accordance with article 296-1, paragraphs I to III.
For example, a person buys an apartment for RD$6 million as an investment and sells it years later for RD$9 million without reinvesting the proceeds: the gain of RD$3 million would be subject to the 10% tax, i.e., RD$300,000 to be paid. In contrast, if a family sells their habitual residence for RD$8 million and allocates all the money to buy another habitual residence within the legal term, they could qualify for the exemption and not pay that tax — the key difference is whether the property sold was the habitual residence and whether the money is reinvested in another.
7. New rules for digital services and payments abroad. The law incorporates specific provisions on technical assistance, software licenses, data storage, online advertising, and certain payments made to foreign providers, in accordance with articles 12, 20, 21, and 22 of Law 30-26. (Note: if you have the details of what each article specifically modifies, it is advisable to add it here to maintain consistency with the rest of the document.)
For example, a Dominican company that contracts a foreign provider to store its data in the cloud, or that pays software licenses to a company abroad, should review whether these payments are now subject to withholding under the new rules — something that previously might not have applied in the same way and that directly affects the real cost of contracting digital services outside the country.
8. Expansion of the Simplified Tax Regime (RST). The law increases the thresholds for qualifying for the RST and updates its application rules for individuals, small businesses, and SMEs, in accordance with article 25 of Law 30-26, which modifies article 290 of the Tax Code.
For example, a corner store or a small shop whose annual sales previously exceeded the RST limit and therefore paid taxes under the ordinary regime, could now qualify for the simplified regime thanks to the new higher threshold. This means fewer forms, simpler calculations, and, in many cases, a considerably lower administrative burden for the business owner.
9. Increase in inheritance tax exemptions. Law No. 2569 on Inheritances and Gifts is modified to increase the exempt amounts. Transfers below RD$1,000,000 are exempt; and in the case of direct line heirs, those below RD$2,000,000, in accordance with article 55 of Law 30-26, which modifies article 8 of Law 2569-50.
For example, a father dies leaving his two children a home and some savings valued together at RD$1,800,000. Before the reform, that amount would have exceeded the exempt limit and generated inheritance tax; under the new law, being direct line heirs and not exceeding the new limit of RD$2,000,000, the entire transfer is exempt, and the children pay nothing to inherit.
10. New rules for gifts. The law updates the exemptions applicable to gifts and links them to the Income Tax exempt minimum, in accordance with article 56 of Law 30-26, which modifies article 21 of Law 2569-50.
For example, a mother wants to donate money to her daughter to help her buy a vehicle. Since the new gift exempt minimum is linked to the Income Tax exempt minimum, the family can more clearly calculate how much they can donate without generating tax — something that previously required checking a fixed and outdated figure, and now adjusts along with the rest of the tax system.
11. Gradual reduction of taxes on certain real estate operations. As of 2027, the unified tax rate applicable to certain real estate operations will be reduced from 2% to 1%, and as of 2028, it will be eliminated, in accordance with its article 59.
For example, someone who formalizes a real estate transaction valued at RD$10,000,000 in 2026 currently pays RD$200,000 in unified tax (2%). That same transaction, carried out in 2027, would generate only RD$100,000 (1%); and as of 2028, if the total elimination applies, it would not generate this tax at all. For those who are in a position to wait, the timing of formalizing the transaction can represent considerable savings.
Law 30-26 does not constitute a comprehensive tax reform, but it introduces relevant changes that impact individuals, businesses, inheritances, gifts, and asset operations. For taxpayers and advisors, the period between its entry into force and December 31, 2026, will be particularly important for evaluating regularization opportunities, asset reorganization, and tax planning.
If your situation fits any of these scenarios, it is advisable to evaluate it based on the deadline established in the law.
