--- name: do-company-formation description: "Source-cited draft: company formation & entity choice for Dominican Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review." license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)" metadata: source: openaccountants openaccountants_url: "https://www.openaccountants.com/skills/do-company-formation" jurisdiction: "DO" tax_year: "2025" last_updated: "2026-07-13" review_status: "pending_review" --- # Dominican Republic Company Formation & Entity Choice ## Entity types, capital and incorporation - **Overview of formation vehicles and authorities** — The most common vehicles are the SRL (Sociedad de Responsabilidad Limitada, a limited liability company) and the SAS (Sociedad Anónima Simplificada). Incorporation is governed by the Companies Law (Law 479-08, as amended by Law 31-11 and Law 68-19) and routed through ONAPI, the Registro Mercantil and the DGII. _(Companies Law 479-08 (as amended by Law 31-11 and Law 68-19))_ - **SRL (Sociedad de Responsabilidad Limitada)** — Limited liability company; 2 to 50 partners; most common SME vehicle _(Companies Law 479-08 (as amended by Law 31-11) — https://www.tmf-group.com/en/news-insights/articles/company-formation-administration/start-business-dominican-republic/)_ - **SAS (Sociedad Anónima Simplificada)** — Simplified joint-stock company; at least 2 shareholders; liability limited to capital contributed _(Companies Law 479-08 (as amended) — https://www.bizlatinhub.com/steps-incorporate-company-dominican-republic/)_ - **SA (Sociedad Anónima) minimum authorised capital** — Minimum authorised capital DOP 30,000,000 with at least 10% subscribed and paid DOP ((approx — confirm current SA minimum capital)) DOP (approx — confirm current SA minimum capital) _(Companies Law 479-08 (as amended) — https://www.tmf-group.com/en/news-insights/articles/company-formation-administration/start-business-dominican-republic/)_ - **EIRL (Empresa Individual de Responsabilidad Limitada)** — Single-owner limited liability enterprise _(Companies Law 479-08 (as amended) — https://www.deel.com/blog/sole-proprietorship-dominican-republic/)_ - **SRL minimum share capital** — No fixed legal minimum (set in bylaws); minimum par value DOP 100 per quota DOP DOP _(Companies Law 479-08 (as amended by Law 68-19) — https://chandrawatpartners.com/llc-s-r-l-incorporation-in-the-dominican-republic-a-practical-overview-step-by-step-incorporation/)_ - **Step 1 — Reserve company name** — Register and purchase the trade name at ONAPI (Oficina Nacional de la Propiedad Industrial) _(Companies Law 479-08 (as amended) — https://www.bizlatinhub.com/steps-incorporate-company-dominican-republic/)_ - **Step 2 — Draft and notarise bylaws** — Prepare and notarise the company statutes (estatutos) and constitutive documents _(Companies Law 479-08 (as amended) — https://chandrawatpartners.com/llc-s-r-l-incorporation-in-the-dominican-republic-a-practical-overview-step-by-step-incorporation/)_ - **Step 3 — Mercantile Registry** — Register with the Registro Mercantil at the Chamber of Commerce (Cámara de Comercio y Producción) and pay the incorporation tax _(Companies Law 479-08 (as amended) — https://www.bizlatinhub.com/steps-incorporate-company-dominican-republic/)_ - **Step 4 — Tax registration (RNC)** — Obtain the Registro Nacional de Contribuyentes (RNC) tax ID from the DGII _(Código Tributario (Law 11-92) — https://www.usemultiplier.com/dominican-republic/company-registration)_ - **Company incorporation tax** — 1% of the authorised share capital, payable on registration percent ((approx — confirm current rate and minimum)) % (approx — confirm current rate and minimum) _(Law 173-07 / DGII incorporation tax rules — https://www.bizlatinhub.com/steps-incorporate-company-dominican-republic/)_ - **Typical incorporation timeline** — Roughly 1 to 2 weeks (often under 7 business days with complete documentation) ((approx — practical estimate)) (approx — practical estimate) _(Companies Law 479-08 (as amended) — https://www.bizlatinhub.com/steps-incorporate-company-dominican-republic/)_ - **Annual mercantile registry renewal** — Renew the Registro Mercantil periodically (commonly every 2 years) ((approx — confirm renewal cycle)) (approx — confirm renewal cycle) _(Companies Law 479-08 (as amended) — https://www.commenda.io/dominican-republic/annual-compliance)_ - **Core annual compliance** — Annual shareholders' meeting, annual IR-2 corporate tax return (within 120 days of fiscal close), asset tax return and monthly ITBIS/withholding filings _(Companies Law 479-08; Código Tributario (Law 11-92) — https://www.commenda.io/dominican-republic/annual-compliance)_ --- ## Talk to a verified accountant This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at [openaccountants.com](https://www.openaccountants.com). - Use it in your AI: https://www.openaccountants.com/connect - Meet the accountants: https://www.openaccountants.com/network > **General reference only.** This document does not constitute tax, legal, or > financial advice. Verify figures against the cited primary sources or with a > licensed professional before relying on them. ## Today's figures and who stands behind this skill This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `do-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/do-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.