The Dominican Republic’s Directorate General of Internal Revenue (DGII) has issued Notice 110-20, setting out the individual income tax brackets and rates for 2021, which are unchanged from those set for 2020. The brackets and rates, based on annual income, are as follows: up to DOP 416,220.00 - 0% DOP 416,220.01 up to 624,329.00 - 15% DOP 624,329.01 up to 867,123.00 - 20% DOP 867,123.01 and over - 25% The brackets/rates are effective from 1 January to 31 December 2021.