Anyone staying in the Dominican Republic for more than 182 days per calendar year is considered a resident and is liable for income tax. Income tax (Impuesto Sobre la Renta – ISR) for individuals is progressive.
For tax purposes, it must be determined whether a person conducts their economic activities as a natural person or as a legal entity, as the law provides for different treatment of the two and the requirements for registration in the national taxpayer register (Registro Nacional de Contribuyentes – RNC) depend on this. The RNC contains data on a natural or legal person based on their identification, place of residence and characteristics. This register assigns a sequence of digits called the RNC number – the unique and permanent identification code you receive when you register. All persons, citizens or foreigners, who have tax obligations in the Dominican Republic must apply for an identification number.