ITBIS Calculator

Tax on the Transfer of Industrialized Goods and Services, ITBIS

Dominican Republic:  ITBIS: 18%  ITBIS, reduced: 16%

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Dominican Republic
Tax on the Transfer of Industrialized Goods and Services, ITBIS

ITBIS18%
This is the standard ITBIS rate. Unless an exemption, zero rate, reduced rate or special regime applies, it covers transfers and imports of industrialized goods and taxable supplies of services. Goods and services not expressly exempt or included in the tariff-based reduced-rate list are generally subject to this rate.
ITBIS, reduced16%
The reduced 16 rate has applied since 2016 only to goods covered by the tariff headings and subheadings specified by Law 253-12. These include specified yoghurt and other fermented dairy products, butter, coffee subject to expressly stated exclusions, specified edible oils and fats, sugars, and specified cocoa and chocolate products. Tariff classification is decisive: not every product broadly falling within these categories qualifies for the 16% rate.

ITBIS is separate from the Selective Consumption Tax (ISC), Income Tax (ISR), tax withholdings and other taxes. Their percentages should not be added together as though they formed a single ITBIS rate.

Past changes:
1 Jan 2016

The reduced ITBIS rate increases from 13% to its current 16%. The standard rate remains 18%. DGII

1 Jan 2015

The reduced ITBIS rate increases from 11% to 13%. The standard rate remains 18%. DGII: Notice 28-14

1 Jan 2014

The reduced ITBIS rate for the specified goods increases from 8% to 11%. DGII: Law 253-12

1 Jan 2013

The standard ITBIS rate increases from 16% to 18%. A reduced 8% rate is introduced for specified goods that had previously been exempt. DGII: Law 253-12

Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. Information last checked 1 Oct 2026. If you find errors in the information, please let us know. Read our editorial principles.

Articles:


VAT rounding: the EU, the UK and other European countries

The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.

Roundings in VAT calculation: Mathematically impossible prices?

There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.

VAT Gap - How much VAT is left uncollected in EU countries?

9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.

In Europe there is VAT - in the US sales tax

In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.

History of taxation

Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.