Dominican Republic Taxes ITBIS — Net Balance (Debit − Credit) ITBIS Billed in Sales (Tax Debit) ITBIS Billed 18% ITBIS Billed 16% Input ITBIS on Purchases (Tax Credit) Input ITBIS at 18% Input ITBIS at 16% ITBIS Withheld by Large Taxpayer (30%) ITBIS Withheld 100% Taxed Services ITBIS Withheld 75% Informal Provider (B11/E41) ITBIS Withheld from RST Suppliers ITBIS Withheld in Insurance Services ITBIS Withheld by Sector-specific Third Parties ITBIS Zero Rate — Tax Base (Exports / Free Trade Zone) ISR: Withholdings ISR Withholding Fees/Services 5% (Legal Entities) ISR Withholding Fees 10% (Individuals) ISR Withholding Dividends 10% (Art. 308 CT) ISR Withholding Interest 10% (Individuals, NG 07-19) ISR Withholding Interest 1% (Legal Entities, NG 07-19) ISR Rental Withholding 10% State/Public Sector ISR Withholding 1.5% State/Public Sector ISR Withholding 5% ISR Withholding Livestock/Beef 1% ISR Withholding Exporters Local Market 2.5% ISR Withholding Prizes and Lotteries 25% (Art. 321 CT) ISR Withholding Prizes 10% / 15% and Slots ISR Withholding Other Income 10% ISR Payments Abroad (Art. 305-306 CT) ISC - Selective Consumption Tax ISC Alcoholic Beverages 10% ISC Tobacco and Cigarettes 20% ISC Telecommunications Services 10% ISC Fossil Fuels 16% ISC Withholding Insurance Services ISC Motor Vehicles (ad valorem) CDT INDOTEL 2% (Law 153-98) Other Taxes and Contributions Legal Tip 10% (Restaurants/Hotels) Checks and Transfers Tax 0.15% Checks and Transfers Tax 0.20% Minimum Asset Tax 1% ITI Real Estate Transfer 3% + tax invoice - tax credit + tax invoice - tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit + tax invoice + tax invoice + tax invoice + tax invoice + base invoice - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit + tax invoice - tax credit + tax invoice - tax credit - tax invoice + tax credit + tax invoice - tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit - tax invoice + tax credit + tax invoice - tax credit + tax invoice - tax credit + tax invoice - tax credit + tax invoice - tax credit + tax invoice - tax credit + tax invoice - tax credit - tax invoice + tax credit + tax invoice - tax credit + tax invoice - tax credit + tax invoice - tax credit + tax invoice - tax credit + tax invoice - tax credit + tax invoice - tax credit + tax invoice - tax credit