On January 14th, the General Directorate of Internal Taxes (DGII) issued Resolution No. DDG-AR1-2025-00001, which provides information on the multipliers and adjustments for the 2024 fiscal year closing and others corresponding to the 2025 fiscal year.
Among the updates for the 2025 fiscal year, it was established that the exemption amount applicable to the Real Estate Property Tax (IPI) is set at the limit value of RD$10,190,833.00. Taxpayers are reminded that the IPI Tax Return must be filed within the first 60 days of the year and paid in two installments, with payment dates being March 11th for the first installment and September 11th for the second.
Additionally, it was reported that the maximum sale price for homes developed under low-cost trusts, including those within the Ciudad Juan Bosch Project, will be RD$5,193,655.47.
Regarding other updates for the 2025 fiscal year, the following amounts are adjusted for inflation: the amounts expressed in RD$ in the Tax Code; tax exemptions for individuals; the bond applicable to taxpayers of the Selective Consumption Tax (ISC) on alcohol and tobacco products; transfer pricing, with the maximum value set at RD$15,269,284.00; and the minimum bond and capital values required to apply for licenses for dealers, distributors, and sellers of motor vehicles and trailers before the DGII.
Additionally, the maximum income or purchase amounts for the Simplified Taxation Regime, as well as the amounts applicable for the payment of taxes on lottery betting and sports betting, were disclosed.
To see each adjusted amount in detail, you can access the Resolution through the following link: https://dgii.gov.do/legislacion/resoluciones/Documents/RES-DDG-AR1-2025-00001.pdf, or visit the General Directorate of Internal Taxes website by navigating to the Publications > Resolutions section.
