Dominican Republic Law 30-26 creates an ITBIS perception on informal importers and adds ITBIS-exempt goods

What changed in detail

Law No. 30-26 (Ley de medidas pro-crecimiento económico, simplificación fiscal y mitigación de la crisis internacional), dated in the Senate on 17 June 2026 and the Chamber of Deputies on 18 June 2026, is in force from promulgation and publication. It includes a chapter on ITBIS.

Article 34 inserts Article 354-1 into the Tax Code (Law 11-92), creating an ITBIS perception regime on imports of taxable goods by informal importers, meaning importers not registered as taxpayers. The DGA applies it at the customs declaration, calculated on the ITBIS taxable base plus 30% gross added value, which the DGII may update by reasoned resolution.

Article 35 extends the Simplified Tax Regime (RST) to the ITBIS obligations of RST taxpayers liable for ITBIS. Article 36 adds tariff subheadings to the list of ITBIS-exempt goods in Article 343 of the Tax Code, Article 38 adds subheadings to paragraph III of Article 343, and Article 39 amends paragraph V and adds a new paragraph VI to Article 343 on deduction of ITBIS paid on inputs by producers of those goods.

What it means

The perception is collected by customs at the point of import, so unregistered importers pay it up front rather than through a later return. The 30% uplift on the base means the amount collected exceeds the plain ITBIS on the declared value.

Because the DGII can update the 30% by resolution, the effective cost is not fixed by the law. Registered taxpayers are not the target, but anyone importing through informal channels should expect the charge at clearance.