Dominican Republic ITBIS Calculator 2026
Last updated: January 2026
The Transfer Tax on Industrialized Goods and Services (ITBIS) in the Dominican Republic for 2026 has two rates: 18% general applicable to most industrialized goods and services, and 16% reduced for products like yogurt, butter, coffee, and cocoa derivatives. The DGII (Dirección General de Impuestos Internos) administers this tax. ITBIS-exempt items include basic basket products (fresh meats, fish, milk, eggs, fruits, vegetables, rice, bread), medications, educational services, health services, and financial services. ITBIS is added to the sales price. This calculator allows you to calculate ITBIS included or excluded in Dominican pesos (RD$).
FAQ
What is the ITBIS rate in the Dominican Republic in 2026?
The Dominican Republic has two ITBIS rates: 18% general for industrialized goods and services, and 16% reduced for yogurt, butter, coffee, and cocoa derivatives. The general 18% rate is one of the highest in the Caribbean.
What is ITBIS and how does it differ from IVA?
ITBIS (Impuesto a las Transferencias de Bienes Industrializados y Servicios) is the Dominican equivalent of IVA. It taxes the transfer of industrialized goods, imports, and service provision. Unlike IVA in other countries, the name reflects that it only taxes industrialized goods, not all goods.
What products are exempt from ITBIS?
ITBIS-exempt products include: basic basket items (fresh meat, fish, milk, eggs, fruits, vegetables, rice, bread), medications, educational services, health services, financial services, and exports. The complete list is maintained by the DGII.
How is ITBIS calculated?
For the 18% rate: multiply the base by 0.18. On RD$1,000 the ITBIS is RD$180, total RD$1,180. For the 16% rate: multiply by 0.16. If the price includes 18% ITBIS, divide by 1.18 to get the pre-tax price.
When is ITBIS declared?
ITBIS is declared monthly to the DGII by the 20th of the month following the tax period. Declarations are filed electronically through the DGII's Virtual Office. Large taxpayers may have additional reporting requirements.