The Dominican Republic is phasing in mandatory electronic invoicing (e-CF), with a final adoption deadline of 15 May 2026 for taxpayers not already required to comply earlier. If you're starting a business here this year, plan your invoicing system around that date from the outset rather than retrofitting later. Here's what it takes to start a business in the Dominican Republic in 2026.
1. Which business structure fits you?
Before you register anything, it helps to know what you're actually choosing between.
- Persona Fisica (sole proprietor). Simplest structure, full personal liability.
- EIRL (Empresa Individual de Responsabilidad Limitada). A limited-liability structure for a single owner.
- SRL (Sociedad de Responsabilidad Limitada). The most common entity type overall, needing 2 to 50 members, well suited to family businesses and closely held service companies.
- SAS (Sociedad Anonima Simplificada). Better for ventures that need flexible shares, investor rights, or more detailed governance.
Foreigners can establish companies following the same procedures as Dominican citizens, though all documentation must be in Spanish and foreign shareholders need apostilled documents.
2. Register your business
Reserve and purchase your company name through ONAPI (National Office of Industrial Property), which then publishes it in a monthly bulletin, a step that can take about 10 days on its own. Register the company with the Chamber of Commerce and Production (Camara de Comercio y Produccion), typically completed in person by a local resident, often a lawyer. Then obtain your RNC (Registro Nacional de Contribuyentes, your tax ID) from DGII, the national tax authority, required before you can legally issue invoices or conduct most business operations. The full process, name registration through tax setup and bank account opening, generally takes 2 to 4 weeks.
3. Check licenses and permits
The Dominican Republic doesn't issue a single national business license. What you need depends on your sector; real estate companies, for instance, need a specific license beyond standard registration.
4. Understand Dominican taxes
Corporate income tax is 27% standard. ITBIS (the Dominican Republic's VAT) is 18% standard, filed monthly if your activity is taxable. Watch for withholding on professional-services invoices, clients can withhold a portion (commonly around 30%) of the ITBIS on certain services, which changes how much you actually remit in your monthly return, worth understanding before you set your pricing.
5. Get ahead of the e-invoicing deadline
Electronic invoicing (e-CF) is being phased in nationally, with a final compliance deadline of 15 May 2026, though some taxpayers are obligated earlier depending on size and sector. Certify your invoicing solution and plan your onboarding well ahead of that date rather than scrambling as the deadline approaches.
6. Stay compliant
If you hire employees, register as an employer with the TSS (Tesoreria de la Seguridad Social) and pay monthly social security contributions on the TSS calendar; independent workers participate through the SDSS regimes. Banks apply enhanced due diligence for foreign-owned entities when opening corporate accounts, so have your RNC and formation documents ready in advance.
Dominican Republic business costs at a glance
| Item | Cost |
|---|---|
| Company name reservation (ONAPI) | ~10 days processing |
| Full registration timeline | 2 to 4 weeks |
| Corporate tax (ISR), standard | 27% |
| ITBIS (VAT), standard rate | 18% |
| Professional-services withholding (client-side) | ~30% of ITBIS |
| E-invoicing (e-CF) final deadline | 15 May 2026 |
Frequently asked questions
When is electronic invoicing (e-CF) mandatory in the Dominican Republic?
The final compliance deadline is 15 May 2026, though some taxpayers are obligated earlier depending on size and sector.
How long does it take to register a company in the Dominican Republic?
The full process, name registration through tax setup and bank account opening, generally takes 2 to 4 weeks.
What's the corporate tax rate in the Dominican Republic?
27% standard (ISR).
What's the ITBIS (VAT) rate in the Dominican Republic?
18% standard, filed monthly if your activity is taxable.
Can a foreigner own 100% of a company in the Dominican Republic?
Yes, foreigners follow the same registration procedures as Dominican citizens, though all documentation must be in Spanish and foreign shareholders need apostilled documents.
Fees and rates above come from DGII and ONAPI as of 2026, and they do change over time, so double check before you file. None of this is legal or tax advice. Talk to a Dominican Republic-qualified accountant or lawyer about your specific situation.