Dominican Republic Tax Agency Issues Notice Clarifying Application of Simplified Regime Employee Exemption for 2025

The Dominican General Directorate of Internal Revenue Jan. 29 issued Notice No. 03-26, clarifying application of the individual income tax exemption for employees under the simplified tax regime (RST), for fiscal year 2025. The notice clarifies that: 1) provisions on the individual income tax exemption for employees under the RST, and the positive adjustment of individual income tax not withheld by employers, don’t apply for fiscal year 2025; and 2) the income must be declared by Feb. 26. [Dominican Republic, General Directorate of Internal Revenue, 01/29/26]

Reference:
View Notice No. 03-26. View Index.