Dominican Republic Income Tax Calculator (ISR) 2026 and 2027

Calculate income tax (ISR) on salaries in the Dominican Republic: the 2026 scale exempt up to RD$416,220 and the new 2027 scale of Ley 30-26 up to 27%.

Income tax per year
โ€”Withholding per month
โ€”Effective rate
โ€”Marginal rate
โ€”Exempt amount per year
โ€”Same income in the other year

Applies to employees; the employer withholds it each month from salary minus the AFP and SFS contributions. Other income, deductions such as education expenses and the annual return are not included.

What it does


Salaried workers in the Dominican Republic pay ISR on their salary after the pension (AFP) and health (SFS) contributions. In 2026 the first RD$416,220 a year (RD$34,685 a month) are exempt, then 15% up to RD$624,329, RD$31,216 plus 20% up to RD$867,123 and RD$79,776 plus 25% above. Ley 30-26 changes the scale from 2027: exempt up to RD$480,000, 15% up to RD$685,000, 20% up to RD$910,000, 25% up to RD$4.8 million and 27% above.

How to use it


  1. Choose the year and whether the amount is per year or per month.
  2. Type the taxable income after AFP and SFS.
  3. Read the tax, the monthly withholding and the rates.

The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.

Frequently asked questions


How much ISR on RD$900,000 a year?
In 2026: RD$79,776 plus 25% of the part above RD$867,123, about RD$87,995 a year or RD$7,333 a month. With the 2027 scale it falls to RD$73,750.

Up to what salary is there no ISR?
In 2026 up to RD$34,685 a month after AFP and SFS (RD$416,220 a year); in 2027 up to RD$40,000 a month (RD$480,000).

What changes with Ley 30-26?
From January 2027 the exemption rises to RD$480,000 and the brackets move up, so most employees pay less; a new 27% rate applies above RD$4.8 million a year.

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