Dominican Republic Enacts Fiscal Reform Including Temporary Corporate Tax Surcharge and Other Measures

The Dominican Republic has enacted Law 30-26, which was signed by the president on 18 June 2026. The main corporate and business tax measures include:

• The introduction of a temporary 3-percentage point surcharge on corporate income tax for large taxpayers with annual revenue exceeding DOP 1 billion, increasing the effective corporate tax rate to 30% for a period of three years, effective 2026, 2027, and 2028;
• The elimination of advance corporate income tax payments for microenterprises, eff…