Dominican Republic Individual Income Tax (ISR) Calculator
Dominican Republic · TaxesCalculate the income tax (ISR) owed by an individual in the Dominican Republic based on annual net taxable income, with the DGII's official 2026 scale: bracket, base tax, marginal percentage, estimated ISR, and effective rate.
How is it calculated?
Annual ISR = the bracket's base tax + marginal percentage × (net taxable income − the bracket's lower limit). DGII's 2026 scale: up to 416,220, exempt; 416,220.01 to 624,329, 15% of the excess over 416,220.01; 624,329.01 to 867,123, 31,216 plus 20% of the excess over 624,329.01; and above 867,123, 79,776 plus 25% of the excess over 867,123.01. Net taxable income is what's left after subtracting from income the costs and expenses the tax law allows; independent workers and individual businesses can deduct allowed expenses under the applicable conditions. Law 30-26 modified the scale, but its new brackets apply starting in fiscal year 2027. This page isn't the same as the one for salaried employees' ISR (which starts from monthly salary and deducts the TSS) nor a full tax return: it only applies the scale to the net income you enter. This is a rough estimate.
Examples
Net taxable income of 700,000
Bracket 624,329 to 867,123: 31,216 + 20% of 75,671 (15,134.20). ISR: 46,350.20 (effective rate 6.62%).
Net taxable income of 400,000
Up to 416,220 the income is exempt: ISR of 0.
How the scale applies to net income
ISR is calculated on annual net taxable income: find the bracket, add the base tax, and apply the rate to the excess over the bracket's lower limit.
With a net income of 700,000, the ISR is 46,350.20 (effective rate of 6.62%). Figures are illustrative. Net income is your gross income minus allowed expenses and deductions, not your gross income. If you're salaried, the withholding is calculated differently: check the salary ISR calculator.
| Annual net income from | to | Base tax | On the excess |
|---|---|---|---|
| 0 | 416,220 | 0 | 0% |
| 416,220.01 | 624,329 | 0 | 15% |
| 624,329.01 | 867,123 | 31,216 | 20% |
| 867,123.01 | onward | 79,776 | 25% |
Sources
- DGII (Dominican Republic's tax authority) — Income tax (ISR) scale for individuals and salaried employees, fiscal year 2026 (exempt up to 416,220; the Law 30-26 amendment applies starting in fiscal year 2027) — in effect since January 2026 · reviewed on September 25, 2026