LLC × residence calculator · Edition 2026.09
If you lived in Dominican Republic: how much tax you would pay on your LLC profit
Territorial system: only Dominican-source income is taxed (art. 269, Law 11-92). The profit of an LLC that renders services outside the country is active foreign-source income and is not part of the income tax base, with no residence-year limit.
Isaac Cubero · Checked on 14 September 2026 · territorial
At $100,000 of profit
On $100,000 of LLC profit, living in Dominican Republic, you would pay $0 income tax (territorial regime), with conditions.
territorial
| Tax on active foreign-source income (not taxed) | $0 |
| Estimated total | $0 |
Sources: Tax Code (Law 11-92), arts. 269 and 271 · DGII, Resolution DDG-AR1-2026-00001: 2026 IR scale (individuals) · Tax Code (Law 11-92), arts. 297 and 308 (corporate tax and dividend tax) · Law 30-26 (new IR scale from 2027): pending incorporation once in force · Fixed exchange rate 59 DOP/USD.
Rank 1 of 38 residences by effective rate at this profit.
- 2026 IR scale (DGII, Resolution DDG-AR1-2026-00001): brackets unchanged since 2018 for lack of the annual budget-law adjustment.
- Tax residence already past year 3, so the art. 271 rule applies to the foreign dividend.
- Service rendered outside the Dominican Republic.
- NOT VERIFIED IN A PRIMARY SOURCE: the exact mechanism (which scale, whether there is a credit for tax paid abroad) DGII uses to tax foreign financial income from year three onward. Modelled with the general IR scale for lack of a confirmed specific rate; treat as an estimate, not settled data.
- Law 30-26 changes the IR scale from 1 Jan 2027 (exempt up to RD$480,000/year, new 27% bracket above RD$4,800,000): this entry uses the scale in force in 2026, not 2027's.
- During the first two years of residence all foreign income is exempt, dividends included; the 0% on the ladder is wider than usual during that window.
- Working physically from the country does not change the territorial treatment of active profit, but if the client is Dominican the income would become local-source.
- Tax Code (Law 11-92), arts. 269 and 271
- DGII, Resolution DDG-AR1-2026-00001: 2026 IR scale (individuals)
- Tax Code (Law 11-92), arts. 297 and 308 (corporate tax and dividend tax)
- Law 30-26 (new IR scale from 2027): pending incorporation once in force
- Fixed exchange rate 59 DOP/USD.
At three profit levels
What you would pay in Dominican Republic depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $0 | 0% | $50,000 |
| $100,000 | $0 | 0% | $100,000 |
| $250,000 | $0 | 0% | $250,000 |
And if it were not an LLC
The five cheapest structures from Dominican Republic, distributing all the profit.
| Structure | Corporate | Withholding | You, in Dominican Republic | Total |
|---|---|---|---|---|
| US LLC | $0 | $0 | $0 | 0%$0 |
| UAE free zone | $0 | $0 | $22,678 | 22.7%$22,678 |
| Hong Kong Ltd | $8,250 | $0 | $20,615 | 28.9%$28,865 |
| Cyprus Ltd | $15,000 | $0 | $18,928 | 33.9%$33,928 |
| SRL in the Dominican Republic | $27,000 | $0 | $7,300 | 34.3%$34,300 |
Frequently asked questions
Does a US LLC pay tax if I live in Dominican Republic?
The LLC pays no US federal tax if it has no US activity. Territorial system: only Dominican-source income is taxed (art. 269, Law 11-92). The profit of an LLC that renders services outside the country is active foreign-source income and is not part of the income tax base, with no residence-year limit.
How much would I pay in Dominican Republic on $100,000 of profit?
On $100,000 of LLC profit, living in Dominican Republic, you would pay $0 income tax (territorial regime), with conditions. NOT VERIFIED IN A PRIMARY SOURCE: the exact mechanism (which scale, whether there is a credit for tax paid abroad) DGII uses to tax foreign financial income from year three onward. Modelled with the general IR scale for lack of a confirmed specific rate; treat as an estimate, not settled data.
Is Dominican Republic a territorial country?
Yes: it only taxes local-source income. The profit of an LLC operated from abroad is not taxed, provided the work is rendered outside Dominican Republic.
Next
The figure is the start. The structure is the decision.
To see Dominican Republic against the other 37 residences: the full ladder.