Dominican Republic Salary Income Tax (ISR) Calculator
Dominican Republic · TaxesCalculate the income tax (ISR) withheld from salaried employees in the Dominican Republic using the DGII's 2026 annual scale. First the worker's TSS contributions are deducted, then the scale is applied; the result is the estimated monthly withholding.
How is it calculated?
DGII procedure: (1) the worker's contributable TSS amount (SFS 3.04% and AFP 2.87%, with their caps) is excluded from the subject monthly salary; (2) the result is multiplied by 12 to get the annual income; (3) the 2026 scale is applied: 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; (4) the annual tax is divided by 12 for the monthly withholding. Law 30-26 modified the scale, but the DGII states the new brackets start in fiscal year 2027: for 2026 the previous scale applies. Under this scale, the exempt monthly salary after deducting the TSS is up to 34,685 (416,220 ÷ 12), so the exempt gross salary is somewhat higher. This doesn't include other income or deductions. This is a rough estimate.
Examples
Monthly salary of 50,000
TSS 2,955: monthly base 47,045 and annual 564,540 (15% bracket). Annual ISR 22,248 and monthly withholding 1,854.
Monthly salary of 30,000
Annual base 338,724, below 416,220: exempt, ISR of 0.
The 2026 ISR scale
Annual salaries up to 416,220 are exempt. Above that amount, the tax is progressive across brackets of 15%, 20%, and 25%.
With a monthly salary of 80,000, the annual ISR is 88,811.25 and the monthly withholding 7,400.94; the worker's TSS is deducted before calculating the tax. Figures are illustrative. To see the net amount, use the net salary calculator; if you have your own income, check the individual income tax 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
- Law 87-01 (Dominican Social Security System, amended by Law 188-07) — Family Health Insurance: 3.04% member and 7.09% employer; pension: 2.87% member and 7.10% employer — in effect since August 2007 · reviewed on September 25, 2026
- TSS (Social Security Treasury, Dominican Republic) — Contributory Regime contribution caps since February 1, 2026 (reference minimum wage of 23,223): health 232,230, pension 464,460, and occupational risk 92,892 — in effect since February 2026 · reviewed on September 25, 2026