Quick overview
Standard Rate | Reduced Rate | Other Rates |
18% | 16% | Zero-rated (0%) and exempt |
The local name for VAT in Dominican Republic is Impuesto sobre Transferencias de Bienes Industrializados y Servicios (ITBIS for its Spanish acronym).
There are basically 2 VAT rates in Dominican Republic:
- Standard VAT rate is 18%
- Reduced VAT rate is 16%
Recent developments
For more information about (recent) rate change developments in Dominican Republic, please click HERE.
Standard rate: 18%
This rate applies for all transactions that take place in Dominican Republic, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Reduced rate: 16%
- •Basic food products as sugar, coffee, butter, margarine, oils, yogurt and other dairy derivatives
Zero rate (0%)
- Exportation of goods
Exempt supplies
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on October 30, 2021.