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Dominican Republic Extends Exemptions for Agricultural Sector in 2024

22 January 2024

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Approved Changes

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Dominican Republic

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published General Rule (Norm) No. 01-2024 of 16 January 2024 on the application of exemptions for the agricultural sector. This provides that the exemptions provided for the agricultural sector under General Rule No. 01-2008 are extended for 2024, including exemptions from the payment of advance income tax (ISR), the payment of asset tax, and the payment of withholding tax on payments made by the State to taxpayers in the agricultural sector. The exemptions have been consistently extended every year since 2008.