Dominican Republic Tax Agency Issues Notice Clarifying Individual Income Taxation Rules for Domestic, Foreign-Source Income

The Dominican General Directorate of Internal Revenue Oct. 29 issued Notice No. 22-25, clarifying the territoriality criterion for income tax (ISR), for individuals with domestic or foreign-source income. The notice clarifies that: 1) ISR applies to all Dominican-source income and to foreign-source income from investments and financial gains; 2) nonresidents become tax residents after staying in the country for more than 182 days; and 3) foreign-source income for new tax residents is taxed starting from the third year after becoming a tax resident. [Dominican Republic, General Directorate of Internal Revenue, 10/29/25]

Reference:
View Notice No. 22-25. View Index. ...