The Dominican Republic has officially begun implementing higher taxes on gambling operators as part of its sweeping fiscal reform package, with the new rates taking effect from July 1.
According to the country’s General Directorate of Internal Taxes (DGII), the tax increases form part of Law 30-26 on Economic Growth Measures, Fiscal Simplification and International Crisis Mitigation, which aims to raise between DOP40bn ($670m) and DOP50bn in additional government revenue.
The gambling-related provisions came into force alongside several other tax measures included in the reform programme.
Under the new framework, monthly taxes have increased for casinos, lottery operators, sports betting shops and slot machine businesses operating across the country.
The Government is also introducing a higher 0.20% tax on electronic transfers and cheque issuance, effective from 3 July, while the departure tax paid by travellers leaving the Dominican Republic has already increased from US$20 to US$30.
Other measures, including payment agreements, tax amnesties and early payment incentives, took effect immediately, while changes to personal income tax and advance tax payments for small businesses will apply from the 2027 fiscal year.
Meanwhile, companies generating more than DOP1bn in annual revenue will face a 30% increase in corporate income tax beginning with the current fiscal year.
Under the legislation, annual licence taxes for lottery outlets rise from DOP35,000 to DOP120,000, while sports betting shops in major metropolitan areas will now pay DOP500,000 per year, more than double the previous DOP225,000 rate.
The Dominican Republic’s current regulatory framework for gaming dates back to reforms introduced in 2011, building on legislation that first recognized the country’s online gaming industry in 2006
