Legal Stability

Benefit from an advantageous tax structure

  • Help companies lower their operating costs
  • Simplifying and reducing trade barriers
  • Exemptions are applicable during the entire period of operation of the company

More than tax breaks and incentives

Robust legal framework

Relocate with solid benefits

When relocating or expanding manufacturing or services operations to the Dominican Republic Free Zones, companies can benefit from their advantageous tax structure. These benefits help companies lower their operating costs and simplify and reduce trade barriers.

Free Zone program

Exemptions are applicable during the entire period of operation of the company, renewable every 15 years. The main requirement for the classification of a company under the Free Zone program is that the majority of manufactured products and services offered have international markets as their final destination.

Free Zone program

We accompany you in the process

At Dominican Republic Free Zones, our representatives are here to serve you. Contact us for more information.

Tax incentives are detailed in art. 24 of Law 8-90 and include 100% exemptions on:

  • The payment of corporate income taxes
  • The payment of construction taxes, taxes on loan agreements, and on the recording and transfer of real property from the date of formation of the Free Zone Operator
  • The payment of the tax on the formation of corporations and on the increase in their capital
  • The payment of any municipal taxes which may affect their activities
  • The payment of import duties and related taxes on raw materials, equipment, construction materials, parts for buildings, office equipment, etc., destined for construction, preparation or operation within the Free Zones
  • All taxes on exports or re-exports
  • The business tax (“patente”) on inventory or assets and of the Tax on the Transfer of Industrialized Goods (“ITBIS”)
  • Consular charges on importations consigned to Free Zone Operators or enterprises
  • Import duties on equipment and utensils for the installation and operation of cafeterias; health services, medical assistance, childcare centers, entertainment or amenities or other equipment for the well-being of the working class
  • The payment of duties on the importation of transportation equipment, such as trucks, garbage trucks, microbuses, minibuses for the transportation of employees to and from work, subject to prior approval.

Tax exemptions are granted for a period of 15 years, after which they can be renewed.

The company must comply with and deposit all the documents required by the National Council of Free Zones, to be eligible for the license.  At the same time, it should be engaged in manufacturing goods or providing services, primarily to international markets.  It must generate new jobs in the area where it is classified, technology transfer and foreign exchange.