This January 28, 2026, is the deadline for the presentation and payment of five tax obligations to the General Directorate of Internal Taxes (DGII) —including the Corporate Income Tax (IR-2) and the Contribution for the Comprehensive Management of Solid Waste (CRS)— that affect the financial planning of companies, construction companies, infrastructure projects and companies in the Dominican real estate market, since compliance on time is a requirement to move forward in permits, financing and tenders.
Taxes due:
1) Corporate Income Tax (IR-2)
It imposes a 27% tax rate on the net taxable income for legal entities and companies, which must declare income and profits from the previous tax period.
2) 1st Installment of the Corporate Assets Tax
This corresponds to the partial declaration of the tax on taxable assets of companies, the due date of which accompanies the IR-2 when the fiscal year ends on September 30, 2025.
3) Informative Affidavit of Non-Profit Institutions (ISFL)
Obligation to submit annual information on income and activities for non-profit entities domiciled in the Dominican Republic that must comply with tax transparency requirements before the DGII.
4) Informative Declaration of Transactions with Related Parties (DIOR)
Due for companies that have carried out transactions with related parties in the fiscal period ending September 30, 2025, in order to report such transactions to the tax authority.
5) Official Declaration for the Contribution and Co-processing of Solid Waste (CRS)
This mandatory special annual payment stems from Law 225-20 to create funds destined for the comprehensive management of solid waste, charged to legal entities according to their income.
Where and how are these taxes paid?
The five taxes due on January 28th are paid exclusively through the General Directorate of Internal Taxes (DGII). The process begins digitally and can be completed online or at authorized financial institutions.
First, the taxpayer must submit the corresponding declaration in the Virtual Office of the DGII (www.dgii.gov.do), where the system generates the amount to be paid and the payment authorization.
Once the authorization has been generated, payment can be made in two ways:
- Online, via bank account debit from the DGII platform itself.
- At authorized banks, by presenting the payment authorization number or the printed declaration with barcode.
This procedure is mandatory for taxes such as IR-2, Corporate Assets, DIOR, ISFL and the Solid Waste Management Contribution, and its confirmation is a requirement to keep the tax certification up to date.
Direct impact on works and projects
For construction companies, developers, and real estate companies, these due dates represent cash obligations that must be considered in operating cash flows and investment planning, particularly because the payment of IR-2 and the Solid Waste Contribution affect the determination of profits after taxes and can affect financial ratios used in the evaluation of project financing and guarantees to banks and funders.
Why is timely payment important?
The expiration of these five tax obligations on January 28, 2026, requires planning and timely compliance by companies and businesses participating in the Dominican real estate market, as delays can result in fines, interest, and negative impacts on contracts, financing, and building permits. Properly integrating these taxes into corporate financial planning contributes to better cost forecasting and greater legal certainty for economic transactions.
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