Land-based casinos are taxed under a fixed per-table regime keyed to geographic category (Ley 351-64 Art. 14 as amended); the proposed DGJA bill cites ~RD$55,853/table/month for the first 15 tables and a 5% tax on slot gross sales. Corporate income tax is 27% and ITBIS (VAT) is 18%. The exact online GGR rate under Resolution 136-2024 requires DCJA confirmation.
Jurisdictions › Dominican Republic › Tax
Dominican Republic · Question 05 of 11
Tax: What is the tax take?
Mixed · Uncertain · AI-generated · Back to full Dominican Republic report →
Key section parameters
| Jurisdiction | Dominican Republic (DO) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Uncertain |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Land-based casinos are taxed under a fixed per-table regime keyed to geographic category (Ley 351-64 Art. 14 as amended); the proposed DGJA bill cites ~RD$55,853/table/month for the first 15 tables and a 5% tax on slot gross sales. Corporate income tax is 27% and ITBIS (VAT) is 18%. The exact online…