ITBIS — Balance Neto (Débito − Crédito) ITBIS Facturado en Ventas (Débito Fiscal) ITBIS Facturado 18% ITBIS Facturado 16% ITBIS Soportado en Compras (Crédito Fiscal) ITBIS Soportado 18% ITBIS Soportado 16% ITBIS Retenido por Gran Contribuyente (30%) ITBIS Retenido 100% Servicios Gravados ITBIS Retenido 75% Proveedor Informal (B11/E41) ITBIS Retenido a Proveedores RST ITBIS Retenido en Servicios de Seguro ITBIS Retenido por Terceros Sectoriales ITBIS Tasa Cero — Base Imponible (Exportaciones / Zona Franca) ISR - Retenciones Retención ISR Honorarios/Servicios 5% (Personas Jurídicas) Retención ISR Honorarios 10% (Personas Físicas) Retención ISR Dividendos 10% (Art. 308 CT) Retención ISR Intereses 10% (Personas Físicas, NG 07-19) Retención ISR Intereses 1% (Personas Jurídicas, NG 07-19) Retención ISR Alquileres 10% Retención ISR Estado/Sector Público 1.5% Retención ISR Estado/Sector Público 5% Retención ISR Ganadería/Carne Bovina 1% Retención ISR Exportadores Mercado Local 2.5% Retención ISR Premios y Loterías 25% (Art. 321 CT) Retención ISR Premios 10% / 15% y Tragamonedas Retención ISR Otras Rentas 10% ISR Pagos al Exterior (Art. 305-306 CT) ISC - Impuesto Selectivo al Consumo ISC Bebidas Alcohólicas 10% ISC Tabaco y Cigarrillos 20% ISC Servicios de Telecomunicaciones 10% ISC Combustibles Fósiles 16% Retención ISC Servicios de Seguro ISC Vehículos de Motor (ad valorem) CDT INDOTEL 2% (Ley 153-98) Otros Impuestos y Contribuciones Propina Legal 10% (Restaurantes/Hoteles) Impuesto Cheques y Transferencias 0.15% Impuesto Cheques y Transferencias 0.20% Impuesto Mínimo a los Activos 1% Transferencia Inmobiliaria ITI 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